Utah Statutes
§ 59-2-507 — Land included as agricultural -- Site of residence excluded -- Taxation of structures and site of residence.
(1)(1)(a) Land under barns, sheds, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, and irrigation ditches and like facilities is included in determining the total area of land actively devoted to agricultural use.
(1)(b) Land that is under a residence and land used in connection with a residence is excluded from the determination described in Subsection (1)(a).
(2)The following shall be valued, assessed, and taxed using the same standards, methods, and procedures that apply to other taxable structures and other land in the county:
(2)(a) a structure, except as provided in Subsection (3), that is located on land in agricultural use;
(2)(b) a residence and the land on which the residence is located; and
(2)(c) land used in connection with a residence.
(3)A high
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Utah § 59-2-507 (Land included as agricultural -- Site of residence excluded -- Taxation of structures and site of residence.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.