§ 59-2-1701 Title
§ 59-2-1702 Definitions
§ 59-2-1703 Qualifications for urban farming assessment
§ 59-2-1704 Indicia of value for urban farming assessment — Inclusion of fair market value on certain property tax notices
§ 59-2-1705 Rollback tax — Penalty — Computation of tax — Procedure — Lien — Interest — Notice — Collection — Distribution — Appeal to county board of equalization
§ 59-2-1706 Land included as urban farming
§ 59-2-1707 Application — Signed statement — Consent to creation of a lien — Consent to audit and review — Notice
§ 59-2-1708 Change of ownership or legal description
§ 59-2-1709 Separation of land
§ 59-2-1710 Acquisition of land by governmental entity — Requirements — Rollback tax — One-time in lieu fee payment — Passage of title
§ 59-2-1711 Tax list and duplicate
§ 59-2-1712 Rules prescribed by commission
§ 59-2-1713 Appeal to the county board of equalization
§ 59-2-1714 County regulation

Terms Used In Utah Code > Title 59 > Chapter 2 > Part 17 - Urban Farming Assessment Act

  • 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
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • 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.
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fair market value: means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. See Utah Code 59-2-102
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Land: includes :Utah Code 68-3-12.5
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Livestock: means :
    (a) a domestic animal;
    (b) a fish;
    (c) a fur-bearing animal;
    (d) a honeybee; or
    (e) poultry. See Utah Code 59-2-102
  • Person: means :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
  • Rollback tax: means the tax imposed under Section 59-2-1705. See Utah Code 59-2-1702
  • 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
  • Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • United States: includes each state, district, and territory of the United States of America. 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
  • 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 urban farming;
    (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 59-2-1707; or
    (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
    (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 59-2-1707; or
    (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
    (e) the owner of the land fails to file an application as provided in Section 59-2-1707; or
    (f) except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703. See Utah Code 59-2-1702