Utah Code § 59-2-1706
Land included as urban farming
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-2-1706, Land included as urban farming, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344643
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Full text
(1)
(a) Land under a structure used in or related to urban farming, including a barn, shed, silo, crib, or greenhouse, or under a facility used in or related to urban farming, including a lake, dam, pond, stream, or irrigation ditch, is included in determining the total area of land actively devoted to urban farming.
(b) The land described in Subsection (1)(a) shall be included in determining if the land meets the production requirement in Subsection 59-2-1702(1)(b)(i) or the gross sales requirement in Subsection 59-2-1702(1)(b)(ii), as applicable.
(2)
(a) Except as provided in this part, land under a residence and land used in connection with residential use may not be included in determining the total area of land actively devoted to urban farming.
(b) Land described in Subsection (2)(a) shall be valued, assessed, and taxed in accordance with this chapter other than this part.
(c) The exclusion from assessment under this part of land described in Subsection (2)(a) that is part of a parcel does not disqualify any remaining portion of the land that meets the requirements of Section 59-2-1703 from assessment under this part.