Utah Code 59-2-507. Land included as agricultural — Site of farmhouse excluded — Taxation of structures and site of farmhouse
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Terms Used In Utah Code 59-2-507
- Actively devoted to agricultural use: means that the land in agricultural use produces in excess of 50% of the average agricultural production per acre:(1)(a) as determined under Section 59-2-503; and(1)(b) for:(1)(b)(i) the given type of land; and(1)(b)(ii) the given county or area. See Utah Code 59-2-502
- 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- Land in agricultural use: means :
(4)(a) land devoted to the raising of useful plants and animals with a reasonable expectation of profit, including:(4)(a)(i) forages and sod crops;(4)(a)(ii) grains and feed crops;(4)(a)(iii) livestock as defined in Section 59-2-102;(4)(a)(iv) trees and fruits; or(4)(a)(v) vegetables, nursery, floral, and ornamental stock; or(4)(b) land devoted to and meeting the requirements and qualifications for payments or other compensation under a crop-land retirement program with an agency of the state or federal government. See Utah Code 59-2-502(1)(a) Land under barns, sheds, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, and irrigation ditches and like facilities is included in determining the total area of land actively devoted to agricultural use.(1)(b) Land that is under a farmhouse and land used in connection with a farmhouse is excluded from the determination described in Subsection (1)(a).(2) The following shall be valued, assessed, and taxed using the same standards, methods, and procedures that apply to other taxable structures and other land in the county:(2)(a) a structure, except as provided in Subsection (3), that is located on land in agricultural use;(2)(b) a farmhouse and the land on which the farmhouse is located; and(2)(c) land used in connection with a farmhouse.(3) A high tunnel, as defined in Section 10-9a-525, is exempt from assessment for taxation purposes. - Land: includes :