| (1) |
Except as provided in Subsection (2), land may not be assessed under this part if the land is:
Terms Used In Utah Code 59-2-504- Actively devoted to agricultural use: means that the land in agricultural use produces in excess of 50% of the average agricultural production per acre:
| (a) | as determined under Section 59-2-503; and |
| (b) | for:| (i) | the given type of land; and |
| (ii) | the given county or area. See Utah Code 59-2-502- City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- Land: includes :Utah Code 68-3-12.5
- Land in agricultural use: means :
| (a) | land devoted to the raising of useful plants and animals with a reasonable expectation of profit, including:| (i) | forages and sod crops; |
| (ii) | grains and feed crops; |
| (iii) | livestock as defined in Section 59-2-102; |
| (iv) | trees and fruits; or |
| (v) | vegetables, nursery, floral, and ornamental stock; or |
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| (b) | land devoted to and meeting the requirements and qualifications for payments or other compensation under a crop-land retirement program with an agency of the state or federal government. See Utah Code 59-2-502- Platted: means land in which:
| (a) | parcels of ground are laid out and mapped by their boundaries, course, and extent; and |
| (b) | the plat has been approved as provided in Section 10-9a-604 or 17-27a-604. See Utah Code 59-2-502- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- Withdrawn from this part: means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:
| (a) | an owner voluntarily requests that the land be withdrawn from this part; |
| (b) | the land is no longer actively devoted to agricultural use; |
| (c) | | (i) | the land has a change in ownership; and |
| (ii) | | (A) | the new owner fails to apply for assessment under this part as required by Section 59-2-509; or |
| (B) | | (I) | an owner applies for assessment under this part as required by Section 59-2-509; and |
| (II) | the land does not meet the requirements of this part to be assessed under this part; |
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| (d) | | (i) | the legal description of the land changes; and |
| (ii) | | (A) | an owner fails to apply for assessment under this part as required by Section 59-2-509; or |
| (B) | | (I) | an owner applies for assessment under this part as required by Section 59-2-509; and |
| (II) | the land does not meet the requirements of this part to be assessed under this part; |
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| (e) | if required by the county assessor, the owner of the land:| (i) | fails to file a new application as provided in Subsection 59-2-508(5); or |
| (ii) | fails to file a signed statement as provided in Subsection 59-2-508(5); or |
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| (f) | except as provided in Section 59-2-503, the land fails to meet a requirement of Section 59-2-503. See Utah Code 59-2-502 |
| (a) |
part of a platted subdivision or planned unit development, with restrictions prohibiting its use for agricultural purposes with surface improvements in place, whether within or without a city; or |
| (b) |
platted with surface improvements in place that are not an integral part of agricultural use. |
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| (2) |
| (a) |
If land has been platted with surface improvements in place, the land has been withdrawn from this part, and the owner is not able to transfer title to the platted property, or continue development of the platted property due to economic circumstances, or some other reasonable cause, the owner may petition the county assessor for reinstatement under this part for assessment purposes as land in agricultural use without vacating the subdivision plat. |
| (b) |
The county assessor may grant the petition for reinstatement described in Subsection (2)(a) if the land is actively devoted to agricultural use. |
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| (3) |
For purposes of this section:
| (a) |
“platted with surface improvements in place” means that:
| (ii) |
all surface improvements necessary for the land to be sold as a lot or a unit are in place:
| (A) |
regardless of whether or not it is the owner of the land who puts the surface improvements in place; and |
| (B) |
as determined by the:
| (I) |
county legislative body if the land is located in an unincorporated area of the county; |
| (II) |
city legislative body if the land is located in a city; or |
| (III) |
town legislative body if the land is located in a town; and |
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| (b) |
“surface improvement” means:
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Amended by Chapter 208, 2003 General Session
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