(1) Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land continues to have:

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Terms Used In Utah Code 59-2-509

  • Land: includes :
         (18)(a) land;
         (18)(b) a tenement;
         (18)(c) a hereditament;
         (18)(d) a water right;
         (18)(e) a possessory right; and
         (18)(f) a claim. See Utah Code 68-3-12.5
  • Rollback tax: means the tax imposed under Section 59-2-506. See Utah Code 59-2-502
  • Withdrawn from this part: means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:
         (8)(a) an owner voluntarily requests that the land be withdrawn from this part;
         (8)(b) the land is no longer actively devoted to agricultural use;
         (8)(c)
              (8)(c)(i) the land has a change in ownership; and
              (8)(c)(ii)
                   (8)(c)(ii)(A) the new owner fails to apply for assessment under this part as required by Section 59-2-509; or
                   (8)(c)(ii)(B)
                        (8)(c)(ii)(B)(I) an owner applies for assessment under this part as required by Section 59-2-509; and
                        (8)(c)(ii)(B)(II) the land does not meet the requirements of this part to be assessed under this part;
         (8)(d)
              (8)(d)(i) the legal description of the land changes; and
              (8)(d)(ii)
                   (8)(d)(ii)(A) an owner fails to apply for assessment under this part as required by Section 59-2-509; or
                   (8)(d)(ii)(B)
                        (8)(d)(ii)(B)(I) an owner applies for assessment under this part as required by Section 59-2-509; and
                        (8)(d)(ii)(B)(II) the land does not meet the requirements of this part to be assessed under this part;
         (8)(e) if required by the county assessor, the owner of the land:
              (8)(e)(i) fails to file a new application as provided in Subsection 59-2-508(5); or
              (8)(e)(ii) fails to file a signed statement as provided in Subsection 59-2-508(5); or
         (8)(f) except as provided in Section 59-2-503, the land fails to meet a requirement of Section 59-2-503. See Utah Code 59-2-502
     (1)(a) the same owner; or
     (1)(b) legal description.
(2) Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-506 if the land is withdrawn from this part.
(3) Notwithstanding Subsection (1), land is withdrawn from this part if:

     (3)(a) there is a change in:

          (3)(a)(i) the ownership of the land; or
          (3)(a)(ii) the legal description of the land; and
     (3)(b) after a change described in Subsection (3)(a):

          (3)(b)(i) the land does not meet the requirements of Section 59-2-503; or
          (3)(b)(ii) an owner of the land fails to submit a new application for assessment as provided in Section 59-2-508.
(4) An application required by this section shall be submitted within 120 days after the day on which there is a change described in Subsection (3)(a).

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