Utah § 59-2-301.2 Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.

Utah Statutes

§ 59-2-301.2 — Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.

Utah § 59-2-301.2

Title 59Revenue and Taxation

Ch. 59-2Property Tax Act

Part 59-2-3County Assessment

This text of Utah § 59-2-301.2 (Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-2-301.2 (2026).

Text

(1)"Minimum parcel size" means the minimum size that a parcel of property may be divided into under a zoning ordinance adopted by a:

(1)(a) county in accordance with Title 17, Chapter 79, Part 5, Land Use Regulations - General Processes; or

(1)(b) city or town in accordance with Title 10, Chapter 20, Part 5, Land Use Regulations - General Processes.

(2)In assessing the fair market value of a parcel of property that is subject to a minimum parcel size of one acre or more, a county assessor shall include as part of the assessment:

(2)(a) that the parcel of property may not be subdivided into parcels of property smaller than the minimum parcel size; and

(2)(b) any effects Subsection (2)(a) may have on the fair market value of the parcel of property.

(3)This section does not prohibit a coun

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(1) "Minimum parcel size" means the minimum size that a parcel of property may be divided into under a zoning ordinance adopted by a:
(1)(a) county in accordance with Title 17, Chapter 79, Part 5, Land Use Regulations - General Processes; or
(1)(b) city or town in accordance with Title 10, Chapter 20, Part 5, Land Use Regulations - General Processes.
(2) In assessing the fair market value of a parcel of property that is subject to a minimum parcel size of one acre or more, a county assessor shall include as part of the assessment:
(2)(a) that the parcel of property may not be subdivided into parcels of property smaller than the minimum parcel size; and
(2)(b) any effects Subsection (2)(a) may have on the fair market value of the parcel of property.
(3) This section does not prohibit a county assessor from including as part of an assessment of the fair market value of a parcel of property any other factor affecting the fair market value of the parcel of property.