2
3
4
5
6
7 LONG TITLE
8 General Description:
9 This bill amends provisions related to the Farmland Assessment Act.
10 Highlighted Provisions:
11 This bill:
12 ▸ addresses certain changes in the ownership of land as a result of a tax sale or
13 foreclosure for purposes of the Farmland Assessment Act.
14 Money Appropriated in this Bill:
15 None
16 Other Special Clauses:
17 None
18 Utah Code Sections Affected:
19 AMENDS:
20 59-2-509, as last amended by Laws of Utah 2002, Chapter 141
21
22 Be it enacted by the Legislature of the state of Utah:
23 Section 1. Section 59-2-509 is amended to read:
24 59-2-509. Change of ownership or legal description.
25 (1) Subject to the other provisions of this section, land assessed under this part may
26 continue to be assessed under this part if the land continues to comply with the requirements of
27 this part, regardless of whether the land continues to have:
28 (a) the same owner; or
29 (b) legal description.
30 (2) Notwithstanding Subsection (1), land described in Subsection (1) is subject to the
31 rollback tax as provided in [
32 (3) Notwithstanding Subsection (1), land is withdrawn from this part if:
33 (a) there is a change in:
34 (i) the ownership of the land; or
35 (ii) the legal description of the land; and
36 (b) after a change described in Subsection (3)(a):
37 (i) the land does not meet the requirements of Section 59-2-503; or
38 (ii) an owner of the land fails to submit a new application for assessment as provided in
39 Section 59-2-508.
40 (4) An application required by [
41 within 120 days after the day on which there is a change described in Subsection (3)(a).
42 (5) (a) Notwithstanding any other provision of this part, land assessed under this part is
43 not considered to be withdrawn from this part if:
44 (i) there is a change in the ownership of the land as the result of a tax sale under this
45 chapter or a foreclosure; and
46 (ii) after the change in the ownership of the land, the land meets the requirements for
47 assessment under this part.
48 (b) If a person becomes the owner of land as a result of a tax sale under this chapter or
49 a foreclosure, the person shall submit a new application for assessment only if the county
50 assessor requests the person to submit a new application in writing.
Legislative Review Note
as of 1-30-15 3:58 PM
Office of Legislative Research and General Counsel