Terms Used In Utah Code > Title 26B > Chapter 9 > Part 4 - Income Withholding in Non IV-D Cases

• Abatement: means a tax abatement described in Section 59-2-1803. See Utah Code 59-2-1801
• 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
• Adjudicative proceeding: means :
       (2)(a) an action by a board, commission, department, officer, or other administrative unit of the state that determines the legal rights, duties, privileges, immunities, or other legal interests of one or more identifiable persons, including an action to grant, deny, revoke, suspend, modify, annul, withdraw, or amend an authority, right, or license; and
       (2)(b) judicial review of an action described in Subsection (2)(a). See Utah Code 68-3-12.5
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• 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.
• Appraisal: A determination of property value.
• Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Board: means the Board of Oil, Gas, and Mining created in Section 40-6-4. See Utah Code 59-5-101
• Business entity: means a claimant that is a:
       (1)(a) C corporation;
       (1)(b) S corporation;
       (1)(c) general partnership;
       (1)(d) limited liability company;
       (1)(e) limited liability partnership;
       (1)(f) limited partnership; or
       (1)(g) business entity similar to Subsections (1)(c) through (f):

            (1)(g)(i) with respect to which the business entity's income or losses are divided among and passed through to taxpayers; and

            (1)(g)(ii) as defined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 59-6-101
• Certified revenue levy: means a property tax levy that provides an amount of ad valorem property tax revenue equal to the sum of:
            (9)(a)(i) the amount of ad valorem property tax revenue to be generated statewide in the previous year from imposing a multicounty assessing and collecting levy, as specified in Section 59-2-1602; and
            (9)(a)(ii) the product of:

                 (9)(a)(ii)(A) eligible new growth, as defined in Section 59-2-924; and

                 (9)(a)(ii)(B) the multicounty assessing and collecting levy certified by the commission for the previous year. See Utah Code 59-2-102
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• claimant: means a resident or nonresident person. See Utah Code 59-6-101
• Condensate: means those hydrocarbons, regardless of gravity, that occur naturally in the gaseous phase in the reservoir that are separated from the natural gas as liquids through the process of condensation either in the reservoir, in the wellbore, or at the surface in field separators. See Utah Code 59-5-101
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• County additional property tax: means the property tax levy described in Subsection 59-2-1602(4). See Utah Code 59-2-1601
• County legislative body: means :
       (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
       (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
       (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
• Crude oil: means those hydrocarbons, regardless of gravity, that occur naturally in the liquid phase in the reservoir and are produced and recovered at the wellhead in liquid form. See Utah Code 59-5-101
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Deferral: means a postponement of a tax due date or a tax notice charge granted in accordance with Section 59-2-1802, Utah Code 59-2-1801
• Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
• Dependent: A person dependent for support upon another.
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Division: means the Division of Oil, Gas, and Mining established under Title 40, Chapter 6, Board and Division of Oil, Gas, and Mining. See Utah Code 59-5-101
• Docket: A log containing brief entries of court proceedings.
• Eligible owner: means an owner of an attached or a detached single-family residence:
       (3)(a)

            (3)(a)(i) who is 75 years old or older on or before December 31 of the year in which the individual applies for a deferral under this part;

            (3)(a)(ii) whose household income does not exceed 200% of the maximum household income certified to a homeowner's credit described in Section 59-2-1208; and

            (3)(a)(iii) whose household liquid resources do not exceed 20 times the amount of property taxes levied on the owner's residence for the preceding calendar year; or
       (3)(b) that is a trust described in Section 59-2-1805 if the grantor of the trust is an individual described in Subsection (3)(a). See Utah Code 59-2-1801
• Enhanced recovery project: means :
       (7)(a) the injection of liquids or hydrocarbon or nonhydrocarbon gases directly into a reservoir for the purpose of:

            (7)(a)(i) augmenting reservoir energy;

            (7)(a)(ii) modifying the properties of the fluids or gases in a reservoir; or

            (7)(a)(iii) changing the reservoir conditions to increase the recoverable oil, gas, or oil and gas through the joint use of two or more well bores; and
       (7)(b) a project initially approved by the board as a new or expanded enhanced recovery project on or after January 1, 1996. See Utah Code 59-5-101
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Estate: means a nonresident estate or a resident estate. See Utah Code 59-6-101
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Fair market value: means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. See Utah Code 59-2-102
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fraud: Intentional deception resulting in injury to another.
• Fund: means the Property Tax Valuation Fund created in Section 59-2-1602. See Utah Code 59-2-1601
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• Gas: means :
            (8)(a)(i) natural gas;
            (8)(a)(ii) natural gas liquids; or
            (8)(a)(iii) any mixture of natural gas and natural gas liquids. See Utah Code 59-5-101
• Grantor: The person who establishes a trust and places property into it.
• Household: means the same as that term is defined in Section 59-2-1202. See Utah Code 59-2-1801
• Household income: means the same as that term is defined in Section 59-2-1202. See Utah Code 59-2-1801
• Household liquid resources: means the following resources that are not included in an individual's household income and held by one or more members of the individual's household:
       (6)(a) cash on hand;
       (6)(b) money in a checking or savings account;
       (6)(c) savings certificates; and
       (6)(d) stocks or bonds. See Utah Code 59-2-1801
• Improvement: includes :
            (18)(b)(i) an accessory to an item described in Subsection (18)(a) if the accessory is:

                 (18)(b)(i)(A) essential to the operation of the item described in Subsection (18)(a); and

                 (18)(b)(i)(B) installed solely to serve the operation of the item described in Subsection (18)(a); and
            (18)(b)(ii) an item described in Subsection (18)(a) that is temporarily detached from the land for repairs and remains located on the land. See Utah Code 59-2-102
• Incremental production: means that part of production, certified by the Division of Oil, Gas, and Mining, which is achieved from an enhanced recovery project that would not have economically occurred under the reservoir conditions existing before the project and that has been approved by the division as incremental production. See Utah Code 59-5-101
• Indigent individual: means a poor individual as described in Utah Constitution, Article XIII, Section 3, Subsection (4), who:
       (7)(a)

            (7)(a)(i) is at least 65 years old; or

            (7)(a)(ii) is less than 65 years old and:

                 (7)(a)(ii)(A) the county finds that extreme hardship would prevail on the individual if the county does not defer or abate the individual's taxes; or

                 (7)(a)(ii)(B) the individual has a disability;
       (7)(b) has a total household income, as defined in Section 59-2-1202, of less than the maximum household income certified to a homeowner's credit described in Section 59-2-1208;
       (7)(c) resides for at least 10 months of the year in the residence that would be subject to the requested abatement or deferral; and
       (7)(d) cannot pay the tax assessed on the individual's residence when the tax becomes due. See Utah Code 59-2-1801
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• 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
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Lien: A claim against real or personal property in satisfaction of a debt.
• Livestock: means :
       (20)(a) a domestic animal;
       (20)(b) a fish;
       (20)(c) a fur-bearing animal;
       (20)(d) a honeybee; or
       (20)(e) poultry. See Utah Code 59-2-102
• Metalliferous minerals: includes any ore, metal, or other substance containing the following:
            (1)(a)(i) aluminum;
            (1)(a)(ii) antimony;
            (1)(a)(iii) arsenic;
            (1)(a)(iv) barium;
            (1)(a)(v) beryllium;
            (1)(a)(vi) bismuth;
            (1)(a)(vii) boron;
            (1)(a)(viii) cadmium;
            (1)(a)(ix) calcium;
            (1)(a)(x) cerium;
            (1)(a)(xi) cesium;
            (1)(a)(xii) chromium;
            (1)(a)(xiii) cobalt;
            (1)(a)(xiv) columbium;
            (1)(a)(xv) copper;
            (1)(a)(xvi) gallium;
            (1)(a)(xvii) germanium;
            (1)(a)(xviii) gold;
            (1)(a)(xix) hafnium;
            (1)(a)(xx) indium;
            (1)(a)(xxi) iridium;
            (1)(a)(xxii) iron;
            (1)(a)(xxiii) lanthanum;
            (1)(a)(xxiv) lead;
            (1)(a)(xxv) lithium;
            (1)(a)(xxvi) manganese;
            (1)(a)(xxvii) mercury;
            (1)(a)(xxviii) molybdenum;
            (1)(a)(xxix) nickel;
            (1)(a)(xxx) osmium;
            (1)(a)(xxxi) palladium;
            (1)(a)(xxxii) platinum;
            (1)(a)(xxxiii) praseodymium;
            (1)(a)(xxxiv) rare earth metals;
            (1)(a)(xxxv) rhenium;
            (1)(a)(xxxvi) rhodium;
            (1)(a)(xxxvii) rubidium;
            (1)(a)(xxxviii) ruthenium;
            (1)(a)(xxxix) samarium;
            (1)(a)(xl) scandium;
            (1)(a)(xli) selenium;
            (1)(a)(xlii) silicon;
            (1)(a)(xliii) silver;
            (1)(a)(xliv) sodium;
            (1)(a)(xlv) strontium;
            (1)(a)(xlvi) tantalum;
            (1)(a)(xlvii) tellurium;
            (1)(a)(xlviii) thallium;
            (1)(a)(xlix) thorium;
            (1)(a)(l) tin;
            (1)(a)(li) titanium;
            (1)(a)(lii) tungsten;
            (1)(a)(liii) uranium;
            (1)(a)(liv) vanadium;
            (1)(a)(lv) yttrium;
            (1)(a)(lvi) zinc; or
            (1)(a)(lvii) zirconium. See Utah Code 59-5-201
• Mine: means an operation for extracting minerals and includes any deposit of valuable metalliferous minerals that are being extracted from a natural deposit, or a secondary source including tails, slag, waste dumps, or other similar secondary source, whether in solution or otherwise. See Utah Code 59-5-201
• Minerals: means :
       (4)(a) metalliferous minerals as defined in Section 59-2-102;
       (4)(b) nonmetalliferous minerals as defined in Section 59-2-102; or
       (4)(c) a combination of Subsections (4)(a) and (b). See Utah Code 59-6-101
• Mining: includes the process of leaching minerals from their naturally occurring deposit. See Utah Code 59-5-201
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Multicounty Appraisal Trust: means the Multicounty Appraisal Trust created by an agreement:
       (3)(a) entered into by all of the counties in the state; and
       (3)(b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act. See Utah Code 59-2-1601
• Multicounty assessing and collecting levy: means a property tax levied in accordance with Subsection 59-2-1602(2). See Utah Code 59-2-1601
• Natural gas: means those hydrocarbons, other than oil and other than natural gas liquids separated from natural gas, that occur naturally in the gaseous phase in the reservoir and are produced and recovered at the wellhead in gaseous form. See Utah Code 59-5-101
• Natural gas liquids: means those hydrocarbons initially in reservoir natural gas, regardless of gravity, that are separated in gas processing plants from the natural gas as liquids at the surface through the process of condensation, absorption, adsorption, or other methods. See Utah Code 59-5-101
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Oil: means :
            (12)(a)(i) crude oil;
            (12)(a)(ii) condensate; or
            (12)(a)(iii) any mixture of crude oil and condensate. See Utah Code 59-5-101
• Oil or gas field: means a geographical area overlying oil or gas structures. See Utah Code 59-5-101
• Oil shale: means a group of fine black to dark brown shales containing bituminous material that yields petroleum upon distillation. See Utah Code 59-5-101
• Ore: includes any metalliferous material whose metal content is less than 15% and does not include any material whose metal content is 15% or greater. See Utah Code 59-5-201
• Owner: means any person having a working interest, royalty interest, payment out of production, or any other interest in the oil or gas produced or extracted from an oil or gas well in the state, or in the proceeds of this production. See Utah Code 59-5-101
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• Personal property: All property that is not real property.
• Personal property: includes :
       (28)(a) every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement;
       (28)(b) any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement;
       (28)(c) bridges and ferries;
       (28)(d) livestock; and
       (28)(e) outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
• processing costs: means the reasonable actual costs of processing oil or gas to remove:
            (17)(a)(i) natural gas liquids; or
            (17)(a)(ii) contaminants. See Utah Code 59-5-101
• Producer: means a person that:
       (5)(a) produces or extracts minerals from deposits in this state; or
       (5)(b) is the first purchaser of minerals produced or extracted from deposits in this state. See Utah Code 59-6-101
• Producer: means any working interest owner in any lands in any oil or gas field from which gas or oil is produced. See Utah Code 59-5-101
• Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Property taxes due: means the taxes due on an indigent individual's property:
       (8)(a) for which a county granted an abatement under Section 59-2-1803; and
       (8)(b) for the calendar year for which the county grants the abatement. See Utah Code 59-2-1801
• Property taxes paid: means an amount equal to the sum of:
       (9)(a) the amount of property taxes the indigent individual paid for the taxable year for which the indigent individual applied for the abatement; and
       (9)(b) the amount of the abatement the county grants under Section 59-2-1803. See Utah Code 59-2-1801
• Qualifying increase: means a valuation that is equal to or more than 150% higher than the previous year's valuation for property that:
       (10)(a) is county assessed; and
       (10)(b) on or after January 1 of the previous year and before January 1 of the current year has not had:

            (10)(b)(i) a physical improvement if the fair market value of the physical improvement increases enough to result in the valuation increase solely as a result of the physical improvement;

            (10)(b)(ii) a zoning change if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the zoning change; or

            (10)(b)(iii) a change in the legal description of the real property, if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the change in the legal description of the real property. See Utah Code 59-2-1801
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: includes :
       (32)(a) the possession of, claim to, ownership of, or right to the possession of land;
       (32)(b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and
       (32)(c) improvements. See Utah Code 59-2-102
• Recompletion: means any downhole operation that is:
       (19)(a) conducted to reestablish the producibility or serviceability of a well in any geologic interval; and
       (19)(b) approved by the division as a recompletion. See Utah Code 59-5-101
• Relative: means a spouse, child, parent, grandparent, grandchild, brother, sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or a spouse of any of these individuals. See Utah Code 59-2-1801
• Residence: means real property where an individual resides, including:
       (12)(a) a mobile home, as defined in Section 41-1a-102; or
       (12)(b) a manufactured home, as defined in Section 41-1a-102. See Utah Code 59-2-1801
• Residential property: includes :
            (34)(b)(i) except as provided in Subsection (34)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are:

                 (34)(b)(i)(A) used exclusively within a dwelling unit that is the primary residence of a tenant; and

                 (34)(b)(i)(B) owned by the owner of the dwelling unit that is the primary residence of a tenant; and
            (34)(b)(ii) if the county assessor determines that the property will be used for residential purposes as a primary residence:

                 (34)(b)(ii)(A) property under construction; or

                 (34)(b)(ii)(B) unoccupied property. See Utah Code 59-2-102
• Rollback tax: means the tax imposed under Section 59-2-1705. See Utah Code 59-2-1702
• Service of process: The service of writs or summonses to the appropriate party.
• Solid hydrocarbons: means :
       (22)(a) coal;
       (22)(b) gilsonite;
       (22)(c) ozocerite;
       (22)(d) elaterite;
       (22)(e) oil shale;
       (22)(f) tar sands; and
       (22)(g) all other hydrocarbon substances that occur naturally in solid form. See Utah Code 59-5-101
• 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
• Statewide property tax system: means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created by the Multicounty Appraisal Trust in accordance with Section 59-2-1606. See Utah Code 59-2-1601
• Statute: A law passed by a legislature.
• Tar sands: means impregnated sands that yield mixtures of liquid hydrocarbon and require further processing other than mechanical blending before becoming finished petroleum products. See Utah Code 59-5-101
• tax credit: means a tax credit that a claimant, estate, or trust may claim:
       (6)(a) as provided by statute; and
       (6)(b) regardless of whether the claimant, estate, or trust has a tax liability:

            (6)(b)(i) for a tax imposed under:

                 (6)(b)(i)(A) Chapter 7, Corporate Franchise and Income Taxes;

                 (6)(b)(i)(B) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or

                 (6)(b)(i)(C) Chapter 10, Individual Income Tax Act; and

            (6)(b)(ii) for the taxable year for which the claimant, estate, or trust claims the tax credit. See Utah Code 59-6-101
• Tax equivalent payment: means a payment required or authorized by statute to be made in lieu of ad valorem taxes on tax exempt property pursuant to a contract entered into under statutory authority and filed with the county assessor of the county in which the property is located. See Utah Code 59-3-102
• Tax equivalent property: means property on which any tax equivalent payment is made. See Utah Code 59-3-102
• Tax notice charge: means the same as that term is defined in Section Utah Code 59-2-1801
• Tax return: means a return required by:
       (8)(a) Chapter 7, Corporate Franchise and Income Taxes;
       (8)(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or
       (8)(c) Chapter 10, Individual Income Tax Act. See Utah Code 59-6-101
• Taxable value: means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. See Utah Code 59-2-102
• Taxable year: means the taxable year of a claimant, estate, or trust under:
       (7)(a) Chapter 7, Corporate Franchise and Income Taxes;
       (7)(b) Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act; or
       (7)(c) Chapter 10, Individual Income Tax Act. See Utah Code 59-6-101
• Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• transportation costs: means the reasonable actual costs of transporting oil or gas products from the well to the point of sale. See Utah Code 59-5-101
• Tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-5-101
• Trust: means a nonresident trust or a resident trust. See Utah Code 59-6-101
• Trustee: A person or institution holding and administering property in trust.
• United States: includes each state, district, and territory of the United States of America. 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
• Veteran: means an individual who:
            (44)(a)(i) has served in the United States Armed Forces for at least 180 days:

                 (44)(a)(i)(A) on active duty; or

                 (44)(a)(i)(B) in a reserve component, to include the National Guard; or
            (44)(a)(ii) has incurred an actual service-related injury or disability while in the United States Armed Forces regardless of whether the individual completed 180 days; and
            (44)(a)(iii) was separated or retired under conditions characterized as honorable or general. See Utah Code 68-3-12.5
• Well or wells: means any extractive means from which oil or gas is produced or extracted, located within an oil or gas field, and operated by one person. See Utah Code 59-5-101
• Wildcat well: means an oil and gas producing well which is drilled and completed in a pool, as defined under Section 40-6-2, in which a well has not been previously completed as a well capable of producing in commercial quantities. See Utah Code 59-5-101
• 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
• Working interest owner: means the owner of an interest in oil or gas burdened with a share of the expenses of developing and operating the property. See Utah Code 59-5-101
• Workover: means any downhole operation that is:
            (30)(a)(i) conducted to sustain, restore, or increase the producibility or serviceability of a well in the geologic intervals in which the well is currently completed; and
            (30)(a)(ii) approved by the division as a workover. See Utah Code 59-5-101
• Writing: includes :
       (48)(a) printing;
       (48)(b) handwriting; and
       (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5