Utah Code § 59-2-1704
Indicia of value for urban farming assessment -- Inclusion of fair market value on certain property tax notices
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
Cite this
- Citation
- Utah Code § 59-2-1704, Indicia of value for urban farming assessment -- Inclusion of fair market value on certain property tax notices, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344641
- Permanent ID
ys:prov:2344641@1- SHA-256
f1742c08bdbbbf66382144f446dafb18d74088b0a7eb2831ae78b135ad6c5509
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessing land:
(a) that meets the requirements of Section 59-2-1703 to be assessed under this part; and
(b) for which the owner has:
(i) made a timely application in accordance with Section 59-2-1707 for assessment under this part; and
(ii) obtained approval of the application described in Subsection (1)(b)(i) from the county assessor.
(2) In addition to the value determined in accordance with Subsection (1), the fair market value assessment shall be included on the notices described in:
(a) Section 59-2-919.1; and
(b) Section 59-2-1317.
(3) The county board of equalization shall review the agricultural use value and fair market value assessments each year as provided under Section 59-2-1001.