Utah Code 59-2-1709. Separation of land
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Terms Used In Utah Code 59-2-1709
- Continuance: Putting off of a hearing ot trial until a later time.
- 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 59-2-1705. See Utah Code 59-2-1702
- 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 59-2-1702Separation of a part of the land that is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than urban farming, subjects the land that is separated to liability for the applicable rollback tax, but does not impair the continuance of urban farming valuation, assessment, and taxation for the remaining land if the remaining land continues to meet the requirements of this part.