Utah Statutes
§ 59-2-1708 — Change of ownership or legal description.
Utah·Title 59 Revenue and Taxation·Ch. 59-2 Property Tax Act·Part 59-2-17 Urban Farming Assessment Act
(1)Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land continues to have the same owner or legal description.
(2)Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-1705 if the land is withdrawn from this part.
(3)Notwithstanding Subsection (1), land is withdrawn from this part if:
(3)(a) there is a change in:
(3)(a)(i) the ownership of the land; or
(3)(a)(ii) the legal description of the land; and
(3)(b) after a change described in Subsection (3)(a):
(3)(b)(i) the land does not meet the requirements of Section 59-2-1703;
(3)(b)(ii) an owner of the
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Legislative History
Amended by Chapter 337, 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.