(1) The county treasurer shall:

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Terms Used In Utah Code 17-41-602

  • Agricultural land: means "land in agricultural use" as defined in Section 59-2-502. See Utah Code 17-41-601
  • 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
  • Open land: includes land described in Subsection (2)(a) that contains facilities, including trails, waterways, and grassy areas, that, in the judgment of the county legislative body:
              (2)(b)(i) enhance the natural, scenic, or aesthetic qualities of the land; or
              (2)(b)(ii) facilitate the public's access to, or use of, the land for the enjoyment of the land's natural, scenic, or aesthetic qualities and for compatible recreational activities. See Utah Code 17-41-601
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Public land county: means a county in which over 50% of the land area is publicly owned. See Utah Code 17-41-601
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: includes :
         (31)(a) land;
         (31)(b) a tenement;
         (31)(c) a hereditament;
         (31)(d) a water right;
         (31)(e) a possessory right; and
         (31)(f) a claim. See Utah Code 68-3-12.5
  • Rollback tax funds: means the rollback taxes paid to a county in accordance with Sections 59-2-506, 59-2-511, 59-2-1705, and 59-2-1710. See Utah Code 17-41-601
     (1)(a) pay rollback taxes in accordance with Sections 59-2-506, 59-2-511, 59-2-1705, and 59-2-1710; and
     (1)(b) deposit 20% of the rollback tax funds into an account or fund of the county set aside for preserving or restoring open land and agricultural land.
(2) The percentage of rollback tax funds described in Subsection (1)(b):

     (2)(a) may be used to establish a conservation easement under Title 57, Chapter 18, Land Conservation Easement Act, or to fund similar methods to preserve open land or agricultural land; and
     (2)(b) if the property to be purchased is in a public land county, may not be used to purchase a fee interest in real property to preserve open land or agricultural land, unless, the governmental entity purchasing the property contemporaneously transfers to the private ownership real property, in the same public land county, that is roughly equivalent in size to the property to be purchased.
(3) Eminent domain may not be used or threatened in connection with any purchase using the percentage of rollback tax funds described in Subsection (1)(b).
(4) The funds collected by the account or fund of the county may roll over from year-to-year.