Utah Statutes
§ 59-2-301.6 — Definition -- Assessment of property having a diminished productive value.
Utah § 59-2-301.6
This text of Utah § 59-2-301.6 (Definition -- Assessment of property having a diminished productive 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. § 59-2-301.6 (2026).
Text
(1)As used in this section, "diminished productive value" means that property has no, or a significantly reduced, ability to generate income as a result of:
(1)(a) a parcel size requirement established under a land use ordinance or zoning map adopted by a:
(1)(a)(i) city or town in accordance with Title 10, Chapter 20, Part 5, Land Use Regulations - General Processes; or
(1)(a)(ii) a county in accordance with Title 17, Chapter 79, Part 5, Land Use Regulations - General Processes; or
(1)(b) one or more easements burdening the property.
(2)In assessing the fair market value of property, a county assessor shall consider as part of the determination of fair market value whether property has diminished productive value.
(3)This section does not prohibit a county assessor from including as pa
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Legislative History
Amended by Chapter 15, 2025 Special Session 1
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 § 59-2-301.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-301.6.