1     
URBAN FARMING ASSESSMENT AMENDMENTS

2     
2024 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Karen M. Peterson

5     
Senate Sponsor: ____________

6     

7     LONG TITLE
8     General Description:
9          This bill modifies provisions related to the application for assessment under the Urban
10     Farming Assessment Act.
11     Highlighted Provisions:
12          This bill:
13          ▸     repeals the requirement for an owner of land eligible for assessment under the
14     Urban Farming Assessment Act to submit an annual renewal application;
15          ▸     provides the circumstances under which the county assessor may ask for additional
16     information from an owner; and
17          ▸     makes technical and conforming changes.
18     Money Appropriated in this Bill:
19          None
20     Other Special Clauses:
21          This bill provides retrospective operation.
22     Utah Code Sections Affected:
23     AMENDS:
24          59-2-1707, as last amended by Laws of Utah 2023, Chapter 189
25     

26     Be it enacted by the Legislature of the state of Utah:
27          Section 1. Section 59-2-1707 is amended to read:
28          59-2-1707. Application -- Signed statement -- Consent to creation of a lien --
29     Consent to audit and review -- Notice.
30          (1) [For land to be assessed] Before a county assessor may assess land under this part,
31     an owner of land eligible for assessment under this part shall submit [annually] an application
32     described in Subsection (2) to the county assessor of the county in which the land is located[:].
33          [(a) an application described in Subsection (2); or]
34          [(b) a renewal application described in Subsection (3) if:]
35          [(i) the land was assessed under this part for the preceding tax year; and]
36          [(ii) there have been no changes to the eligibility information provided in the most
37     recently submitted application described in Subsection (2), other than the information
38     described in Subsection 59-2-1703(2)(b).]
39          (2) An application required by Subsection (1) shall:
40          (a) be on a form:
41          (i) approved by the commission; and
42          (ii) provided to an owner:
43          (A) by the county assessor; and
44          (B) at the request of an owner;
45          (b) provide for the reporting of information related to this part;
46          (c) be submitted by:
47          (i) May 1 of the tax year in which assessment under Subsection (1) is requested if the
48     land was not assessed under this part in the year before the application is submitted; or
49          (ii) the date otherwise required by this part for land that before the application being
50     submitted has been assessed under this part;
51          (d) be signed by all of the owners of the land that under the application would be
52     assessed under this part;
53          (e) be accompanied by the prescribed fees made payable to the county recorder;
54          (f) include a certification by an owner that the facts set forth in the application or
55     signed statement are true;
56          (g) include a statement that the application constitutes consent by the owners of the
57     land to the creation of a lien upon the land as provided in this part; and
58          (h) be recorded by the county recorder.
59          [(3) A renewal application required by Subsection (1) shall:]
60          [(a) be on a form:]
61          [(i) approved by the commission; and]
62          [(ii) provided to an owner:]
63          [(A) by the county assessor; and]
64          [(B) at the request of an owner;]
65          [(b) provide for the reporting of the information described in Subsection
66     59-2-1703(2)(b);]
67          [(c) be submitted on or before January 30 of the tax year in which the owner requests
68     assessment under this part;]
69          [(d) be signed by all of the owners of the land;]
70          [(e) be accompanied by the prescribed fees made payable to the county recorder;]
71          [(f) include a certification by an owner that the following are true:]
72          [(i) the facts set forth in the renewal application or signed statement; and]
73          [(ii) other than the information described in Subsection 59-2-1703(2)(b), the facts set
74     forth in the most recently submitted application described in Subsection (2), as of the date the
75     renewal application is submitted;]
76          [(g) include a statement that the renewal application constitutes consent by the owners
77     of the land to the creation of a lien upon the land as provided in this part; and]
78          [(h) be recorded by the county recorder.]
79          [(4)] (3) An application described in Subsection (2) [or a renewal application described
80     in Subsection (3)] constitutes consent by the owners of the land to the creation of a lien upon
81     the land as provided in this part.
82          [(5)] (4) (a) If the county determines that a timely filed application [or a timely filed
83     renewal application] is incomplete, the county shall:
84          (i) notify the owner of the incomplete application [or renewal application]; and
85          (ii) allow the owner to complete the application [or renewal application] within 30 days
86     from the day on which the county provides notice to the owner.
87          (b) An application that has not been completed within 30 days of the day of the notice
88     described in Subsection [(5)(a) shall be] (4)(a) is considered denied.
89          [(6)] (5) (a) [Except as provided in Subsections (1) through (3), a] Once the application
90     described in Subsection (1) has been approved, the county assessor may:
91          (i) require, by written request of the county assessor, the owner to submit a new
92     application or a signed statement that verifies that the land qualifies for assessment under this
93     part; or
94          (ii) [not require an] except as provided in Subsection (5)(b), require no additional
95     signed statement or application for assessment under this part.
96          (b) [Notwithstanding Subsection (6)(a), a county] A county assessor shall require that:
97          (i) an owner provide notice if land is withdrawn from this part as provided in Section
98     59-2-1705; and
99          (ii) a new owner submit an application in accordance with Subsection
100     59-2-1708(3)(b)(ii).
101          (c) An owner shall submit an application or signed statement required under
102     Subsection (5)(a) by the date specified in the written request of the county assessor for the
103     application or signed statement.
104          [(7)] (6) A certification under Subsection (2)(f) [or (3)(f)] is considered as if made
105     under oath and subject to the same penalties as provided by law for perjury.
106          [(8)] (7) (a) An owner applying for participation under this part or a purchaser or lessee
107     that signs a statement under Subsection [(9)] (8) is considered to have given consent to a field
108     audit and review by:
109          (i) the commission;
110          (ii) the county assessor; or
111          (iii) the commission and the county assessor.
112          (b) The consent described in Subsection [(8)(a)] (7)(a) is a condition to the acceptance
113     of an application or signed statement.
114          [(9)] (8) An owner of land eligible for assessment under this part, because a purchaser
115     or lessee actively devotes the land to agricultural use as required by Section 59-2-1703, may
116     qualify the land for assessment under this part by submitting, with the application described in
117     Subsection (2) [or the renewal application described in Subsection (3)], a signed statement
118     from that purchaser or lessee certifying those facts that would be necessary to meet the
119     requirements of Section 59-2-1703 for assessment under this part.
120          Section 2. Effective date.
121          This bill takes effect on May 1, 2024.
122          Section 3. Retrospective operation.
123          This bill has retrospective operation to January 1, 2024.