Utah Statutes
§ 59-2-1704 — Indicia of value for urban farming assessment -- Inclusion of fair market value on certain property tax notices.
Utah·Title 59 Revenue and Taxation·Ch. 59-2 Property Tax Act·Part 59-2-17 Urban Farming Assessment Act
(1)The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessing land:
(1)(a) that meets the requirements of Section 59-2-1703 to be assessed under this part; and
(1)(b) for which the owner has:
(1)(b)(i) made a timely application in accordance with Section 59-2-1707 for assessment under this part; and
(1)(b)(ii) obtained approval of the application described in Subsection (1)(b)(i) from the county assessor.
(2)In addition to the value determined in accordance with Subsection (1), the fair market value assessment shall be included on the notices described in:
(2)(a) Section 59-2-919.1; and
(2)(b) Section 59-2-1317.
(3)The county board of equalization shall review the agricultural use value and fair ma
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Utah § 59-2-1704 (Indicia of value for urban farming assessment -- Inclusion of fair market value on certain property tax notices.) — 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.