Utah Code 59-2-1703. Qualifications for urban farming assessment
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Terms Used In Utah Code 59-2-1703
- Actively devoted to urban farming: means that:(1)(a) land is devoted to active urban farming activities; and(1)(b) the land produces greater than 50% of the average agricultural production per acre:(1)(b)(i) as determined under Section 59-2-1703; and(1)(b)(ii) for the given type of land and the given county or area. See Utah Code 59-2-1702
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Urban farming: means :
(3)(a) cultivating food or other marketable crop or engaging in livestock production, including grazing; and(3)(b) performing the activity described in Subsection (3)(a) with a reasonable expectation of profit and from irrigated land located in a county that has adopted an ordinance governing urban farming in accordance with Section 59-2-1714. See Utah Code 59-2-1702- Withdrawn from this part: means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any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:
(4)(a) an owner voluntarily requests that the land be withdrawn from this part;(4)(b) the land is no longer actively devoted to urban farming;(4)(c)(4)(c)(i) the land has a change in ownership; and(4)(c)(ii)(4)(c)(ii)(A) the new owner fails to apply for assessment under this part as required by Section 59-2-1707; or(4)(c)(ii)(B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;(4)(d)(4)(d)(i) the legal description of the land changes; and(4)(d)(ii)(4)(d)(ii)(A) an owner fails to apply for assessment under this part, as required by Section 59-2-1707; or(4)(d)(ii)(B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;(4)(e) the owner of the land fails to file an application as provided in Section 59-2-1707; or(4)(f) except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703. See Utah Code 59-2-1702(1)(a) For general property tax purposes, land may be assessed on the basis of the value that the land has for agricultural use if the land:(1)(a)(i) is actively devoted to urban farming;(1)(a)(ii) is at least one contiguous acre, but less than five acres, in size; and(1)(a)(iii)(1)(a)(iii)(A) has been actively devoted to urban farming for at least two successive years immediately preceding the tax year for which the land is assessed under this part; or(1)(a)(iii)(B) was assessed under Part 5, Farmland Assessment Act, for the preceding tax year.(1)(b) Land that is not actively devoted to urban farming may not be assessed as provided in Subsection (1)(a), even if the land is part of a parcel that includes land actively devoted to urban farming.(2)(2)(a) In determining whether land is actively devoted to urban farming, production per acre for a given county or area and a given type of land shall be determined by using the first applicable of the following:(2)(a)(i) production levels reported in the current publication of Utah Agricultural Statistics;(2)(a)(ii) current crop budgets developed and published by Utah State University; or(2)(a)(iii) the highest per acre value used for land assessed under the Farmland Assessment Act for the county in which the property is located.(2)(b) A county assessor may not assess land actively devoted to urban farming on the basis of the value that the land has for agricultural use under this part unless an owner annually files documentation with the county assessor:(2)(b)(i) on a form provided by the county assessor;(2)(b)(ii) demonstrating to the satisfaction of the county assessor that the land meets the production levels required under this part; and(2)(b)(iii) except as provided in Subsection59-2-1707 (2)(c)(i), no later than January 30 for each tax year in which the owner applies for assessment under this part.(3) Notwithstanding Subsection (1)(a)(ii), a county board of equalization may grant a waiver of the acreage requirements of Subsection (1)(a)(ii):(3)(a) on appeal by an owner; and(3)(b) if the owner submits documentation to the county assessor demonstrating to the satisfaction of the county assessor that:(3)(b)(i) the failure to meet the acreage requirements of Subsection (1)(a)(ii) arose solely as a result of an acquisition by a governmental entity by:(3)(b)(i)(A) eminent domain; or(3)(b)(i)(B) the threat or imminence of an eminent domain proceeding;(3)(b)(ii) the land is actively devoted to urban farming; and(3)(b)(iii) no change occurs in the ownership of the land.(4)(4)(a) Notwithstanding Subsection (1) and except as provided in Subsection (4)(d), land for urban farming that is intentionally allowed to lay fallow for one or more growing seasons qualifies for assessment under this part if the fallowing is conducted:(4)(a)(i) during periods of limited water supply;(4)(a)(ii) as part of a prudent farm management practice, including crop rotation, rotational grazing, or soil water management; or(4)(a)(iii) to facilitate voluntary participation in a water management or agricultural water optimization program.(4)(b) If the owner of land assessed under this part fallows the land during any period in a calendar year, the owner may, on or before December 31 of the year in which the land is fallowed, provide to the county assessor written notice that:(4)(b)(i) identifies the land that was fallowed during any period of the calendar year in which the notice is provided, including the acreage of the fallowed land;(4)(b)(ii) demonstrates how the fallowed land qualifies under Subsection (4)(a); and(4)(b)(iii) specifies whether the owner intends to fallow the land during any period in the following calendar year, and, if so, the intended duration of the fallowing period.(4)(c)(4)(c)(i) If a written notice under Subsection (4)(b) indicates that the owner intends to fallow the land during any period in the following calendar year, the county assessor may, within 45 days of receiving the written notice, require the owner to submit to the county assessor a land management plan in a form prescribed by the county assessor that:(4)(c)(i)(A) identifies the owner’s objectives in fallowing the land for the intended duration of the fallowing period;(4)(c)(i)(B) provides adequate assurances to the county assessor that the fallowed land will become actively devoted to urban farming upon the expiration of the intended fallowing period; and(4)(c)(i)(C) includes any other information required by the county assessor.(4)(c)(ii) If the owner submits to the county assessor a land management plan for fallowed land that meets the requirements of Subsection (4)(c)(i), the county assessor may not require the owner to submit a new or additional land management plan for the same land within three years from the day on which the owner submitted the plan.(4)(d) Fallowed land is withdrawn from this part if:(4)(d)(i) the county assessor determines that the land does not qualify under Subsection (4)(a);(4)(d)(ii) the owner fails to return the fallowed land to active urban farming upon the expiration of the intended fallowing period as specified in the written notice; or(4)(d)(iii) the owner fails to comply with the requirements of Subsection (4)(c), if a land management plan is required.