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H.B. 84 Enrolled

                 

PROPERTY TAX ASSESSMENTS - EFFECT

                 
OF CONSERVATION EASEMENT

                 
2002 GENERAL SESSION

                 
STATE OF UTAH

                 
Sponsor: Ralph Becker

                  This act amends the Property Tax Act to require a county assessor to include as part of a
                  property tax assessment any effects a conservation easement may have on the fair market
                  value of the property. This act takes effect on January 1, 2003.
                  This act affects sections of Utah Code Annotated 1953 as follows:
                  ENACTS:
                      59-2-301.1, Utah Code Annotated 1953
                  Be it enacted by the Legislature of the state of Utah:
                      Section 1. Section 59-2-301.1 is enacted to read:
                      59-2-301.1. Assessment of property subject to a conservation easement.
                      In assessing the fair market value of property subject to a conservation easement under
                  Title 57, Chapter 18, Land Conservation Easement Act, a county assessor shall include as part of
                  the assessment any effects the conservation easement may have on the fair market value of the
                  property.
                      Section 2. Effective date.
                      This act takes effect on January 1, 2003.


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