Utah Statutes
§ 59-2-510 — Separation of land.
Separation of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than agricultural, subjects the land which is separated to liability for the applicable rollback tax, but does not impair the continuance of agricultural use valuation, assessment, and taxation for the remaining land if it continues to meet the requirements of this part.
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Legislative History
Renumbered and Amended by Chapter 4, 1987 General Session
Nearby Sections
15
§ 59-1-1001
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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
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Private collection of tax -- Fee.§ 59-1-1302
Definitions.