Terms Used In Utah Code > Title 59 > Chapter 2 > Part 5 - Farmland Assessment Act

• 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
• 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.
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Conservation easement rollback tax: means the tax imposed under Section Utah Code 59-2-502
• Continuance: Putting off of a hearing ot trial until a later time.
• 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
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• 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
• Identical legal ownership: means legal ownership held by:
       (3)(a) identical legal parties; or
       (3)(b) identical legal entities. See Utah Code 59-2-502
• 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
• 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}
• 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
• 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
• Other eligible acreage: means land that is:
       (5)(a) five or more contiguous acres;
       (5)(b) eligible for assessment under this part; and
       (5)(c)

            (5)(c)(i) located in the same county as land described in Subsection 59-2-503(1)(a); or

            (5)(c)(ii) contiguous across county lines with land described in Subsection 59-2-503(1)(a) as provided in Section 59-2-512. See Utah Code 59-2-502
• 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
• Platted: means land in which:
       (6)(a) parcels of ground are laid out and mapped by their boundaries, course, and extent; and
       (6)(b) the plat has been approved as provided in Section 10-9a-604 or 17-27a-604. See Utah Code 59-2-502
• Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
• Public utility: means :
            (30)(a)(i) the operating property of a railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline company, electrical corporation, sewerage corporation, or heat corporation where the company performs the service for, or delivers the commodity to, the public generally or companies serving the public generally, or in the case of a gas corporation or an electrical corporation, where the gas or electricity is sold or furnished to any member or consumers within the state for domestic, commercial, or industrial use; and
            (30)(a)(ii) the operating property of any entity or person defined under Section 54-2-1 except water corporations. See Utah Code 59-2-102
• Rollback tax: means the tax imposed under Section 59-2-506. See Utah Code 59-2-502
• Split estate mineral rights owner: means a person that:
       (35)(a) has a legal right to extract a mineral from property;
       (35)(b) does not hold more than a 25% interest in:

            (35)(b)(i) the land surface rights of the property where the wellhead is located; or

            (35)(b)(ii) an entity with an ownership interest in the land surface rights of the property where the wellhead is located;
       (35)(c) is not an entity in which the owner of the land surface rights of the property where the wellhead is located holds more than a 25% interest; and
       (35)(d) does not have a relationship with an owner of the land surface rights of the property where the wellhead is located. 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
• Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• 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:
       (8)(a) an owner voluntarily requests that the land be withdrawn from this part;
       (8)(b) the land is no longer actively devoted to agricultural use;
       (8)(c)

            (8)(c)(i) the land has a change in ownership; and

            (8)(c)(ii)

                 (8)(c)(ii)(A) the new owner fails to apply for assessment under this part as required by Section 59-2-509; or

                 (8)(c)(ii)(B)

                      (8)(c)(ii)(B)(I) an owner applies for assessment under this part as required by Section 59-2-509; and

                      (8)(c)(ii)(B)(II) the land does not meet the requirements of this part to be assessed under this part;
       (8)(d)

            (8)(d)(i) the legal description of the land changes; and

            (8)(d)(ii)

                 (8)(d)(ii)(A) an owner fails to apply for assessment under this part as required by Section 59-2-509; or

                 (8)(d)(ii)(B)

                      (8)(d)(ii)(B)(I) an owner applies for assessment under this part as required by Section 59-2-509; and

                      (8)(d)(ii)(B)(II) the land does not meet the requirements of this part to be assessed under this part;
       (8)(e) if required by the county assessor, the owner of the land:

            (8)(e)(i) fails to file a new application as provided in Subsection 59-2-508(5); or

            (8)(e)(ii) fails to file a signed statement as provided in Subsection 59-2-508(5); or
       (8)(f) except as provided in Section 59-2-503, the land fails to meet a requirement of Section 59-2-503. See Utah Code 59-2-502