59-2-1710. Acquisition of land by governmental entity — Requirements — Rollback tax — One-time in lieu fee payment — Passage of title.
| (1) |
For purposes of this section, “governmental entity” means:
Terms Used In Utah Code 59-2-1710
| (a) |
the United States; |
| (c) |
a political subdivision of the state, including a county, city, town, school district, special district, or special service district; or |
| (d) |
an entity created by the state or the United States, including an agency, board, bureau, commission, committee, department, division, institution, instrumentality, or office. |
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| (2) |
| (a) |
Except as provided in Subsections (3) and (4), land acquired by a governmental entity is subject to the rollback tax imposed by this part if:
| (i) |
before the governmental entity acquires the land, the land is assessed under this part; and |
| (ii) |
after the governmental entity acquires the land, the land does not meet the requirements of Section 59-2-1703 for assessment under this part. |
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| (b) |
A person dedicating a public right-of-way to a governmental entity shall pay the rollback tax imposed by this part if:
| (i) |
a portion of the public right-of-way is located within a subdivision as defined in Section 10-9a-103; or |
| (ii) |
in exchange for the dedication, the person dedicating the public right-of-way receives money or other consideration. |
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| (3) |
| (a) |
Land acquired by a governmental entity is not subject to the rollback tax imposed by this part, but is subject to a one-time in lieu fee payment as provided in Subsection (3)(b), if:
| (i) |
the governmental entity acquires the land by eminent domain; |
| (ii) |
| (A) |
the land is under the threat or imminence of eminent domain proceedings; and |
| (B) |
the governmental entity provides written notice of the proceedings to the owner; or |
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| (iii) |
the land is donated to the governmental entity. |
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| (b) |
| (i) |
If a governmental entity acquires land under Subsection (3)(a)(iii), the governmental entity shall make a one-time in lieu fee payment:
| (A) |
to the county treasurer of the county in which the land is located; and |
| (B) |
in an amount equal to the amount of rollback tax calculated under Section 59-2-1705. |
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| (ii) |
A governmental entity that acquires land under Subsection (3)(a)(i) or (ii) shall make a one-time in lieu fee payment to the county treasurer of the county in which the land is located:
| (A) |
if the land remaining after the acquisition by the governmental entity meets the requirements of Section 59-2-1703, in an amount equal to the rollback tax under Section 59-2-1705 on the land acquired by the governmental entity; or |
| (B) |
if the land remaining after the acquisition by the governmental entity is less than one acre, in an amount equal to the rollback tax under Section 59-2-1705 on the land acquired by the governmental entity and the land remaining after the acquisition by the governmental entity. |
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| (c) |
A county receiving an in lieu fee payment under Subsection (3)(b) shall distribute the revenues collected from the payment as follows:
| (i) |
20% to the county for use for open land and working agricultural land as those terms are defined in Section 4-46-102; and |
| (ii) |
80% to the taxing entities in which the land is located. |
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| (4) |
If a governmental entity acquires land subject to assessment under this part, title to the land may not pass to the governmental entity until any tax, one-time in lieu fee payment, and applicable interest due under this part are paid to the county treasurer. |
Amended by Chapter 16, 2023 General Session
Amended by Chapter 180, 2023 General Session
Amended by Chapter 471, 2023 General Session
