Utah Statutes
§ 59-2-301.5 — Definitions -- Assessment of property if threatened or endangered species is present.
Utah § 59-2-301.5
This text of Utah § 59-2-301.5 (Definitions -- Assessment of property if threatened or endangered species is present.) 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. § 59-2-301.5 (2026).
Text
(1)As used in this section:
(1)(a) "Endangered" is as defined in Section 23A-1-101.
(1)(b) "Threatened" is as defined in Section 23A-1-101.
(2)In assessing the fair market value of property, a county assessor shall consider as part of the determination of fair market value whether a threatened or endangered species is present on any portion of the property, including any impacts the presence of the threatened or endangered species has on:
(2)(a) the functionality of the property;
(2)(b) the ability to use the property; and
(2)(c) property rights.
(3)This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Amended by Chapter 34, 2023 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-2-301.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-301.5.