59-2-1703.  Qualifications for urban farming assessment.

(1) 

Terms Used In Utah Code 59-2-1703

  • Actively devoted to urban farming: means that:
(a) land is devoted to active urban farming activities; and
(b) the land produces greater than 50% of the average agricultural production per acre:
(i) as determined under Section 59-2-1703; and
(ii) for the given type of land and the given county or area. See Utah Code 59-2-1702
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Land: includes :Utah Code 68-3-12.5
  • Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Urban farming: means :
    (a) cultivating food or other marketable crop or engaging in livestock production, including grazing; and
    (b) performing the activity described in Subsection (3)(a) with a reasonable expectation of profit and from irrigated land located in a county that has adopted an ordinance governing urban farming in accordance with Section 59-2-1714. See Utah Code 59-2-1702
    (a)  For general property tax purposes, land may be assessed on the basis of the value that the land has for agricultural use if the land:

    (i)  is actively devoted to urban farming;

    (ii)  is at least one contiguous acre, but less than five acres, in size; and

    (iii) 

    (A)  has been actively devoted to urban farming for at least two successive years immediately preceding the tax year for which the land is assessed under this part; or

    (B)  was assessed under 5, for the preceding tax year.

    (b)  Land that is not actively devoted to urban farming may not be assessed as provided in Subsection (1)(a), even if the land is part of a parcel that includes land actively devoted to urban farming.
  • (2) 

    (a)  In determining whether land is actively devoted to urban farming, production per acre for a given county or area and a given type of land shall be determined by using the first applicable of the following:

    (i)  production levels reported in the current publication of Utah Agricultural Statistics;

    (ii)  current crop budgets developed and published by Utah State University; or

    (iii)  the highest per acre value used for land assessed under the Farmland Assessment Act for the county in which the property is located.

    (b)  A county assessor may not assess land actively devoted to urban farming on the basis of the value that the land has for agricultural use under this part unless an owner annually files documentation with the county assessor:

    (i)  on a form provided by the county assessor;

    (ii)  demonstrating to the satisfaction of the county assessor that the land meets the production levels required under this part; and

    (iii)  except as provided in Subsection 59-2-1707(2)(c)(i), no later than January 30 for each tax year in which the owner applies for assessment under this part.

    (3)  Notwithstanding Subsection (1)(a)(ii), a county board of equalization may grant a waiver of the acreage requirements of Subsection (1)(a)(ii):

    (a)  on appeal by an owner; and

    (b)  if the owner submits documentation to the county assessor demonstrating to the satisfaction of the county assessor that:

    (i)  the failure to meet the acreage requirements of Subsection (1)(a)(ii) arose solely as a result of an acquisition by a governmental entity by:

    (A)  eminent domain; or

    (B)  the threat or imminence of an eminent domain proceeding;

    (ii)  the land is actively devoted to urban farming; and

    (iii)  no change occurs in the ownership of the land.

    Amended by Chapter 189, 2023 General Session