Utah Statutes
§ 59-2-1702 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-2 Property Tax Act·Part 59-2-17 Urban Farming Assessment Act
As used in this part:
(1)"Actively devoted to urban farming" means that:
(1)(a) land is devoted to active urban farming activities; and
(1)(b) (1)(b)(i) the land produces greater than 50% of the average agricultural production per acre:
(1)(b)(i)(A) as determined under Section 59-2-1703; and
(1)(b)(i)(B) for the given type of land and the given county or area; or
(1)(b)(ii) agricultural production on the land generates annual gross sales of at least $1,000 for each quarter-acre of land devoted to active urban farming activities.
(2)"Rollback tax" means the tax imposed under Section 59-2-1705.
(3)"Urban farming" means:
(3)(a) cultivating food or other marketable crop or engaging in livestock production, including grazing; and
(3)(b) performing the activity described in Subsection (3)(a)
Free access — add to your briefcase to read the full text and ask questions with AI
Utah § 59-2-1702 (Definitions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 144, 2025 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.