Utah § 59-2-511 - Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
Full text of Utah Utah Code § 59-2-511 — Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title., with citation guidance and answers to common questions.
§ 59-2-511. Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
Effective 11/6/2025 59-2-511.
Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
(1)
For purposes of this section, "governmental entity" means:
(a)
the United States;
(b)
the state;
(c)
a political subdivision of the state, including:
(i)
a county;
(ii)
a city;
(iii)
a town;
(iv)
a school district;
(v)
a special district; or
(vi)
a special service district; or
(d)
an entity created by the state or the United States, including:
(i)
an agency;
(ii)
a board;
(iii)
a bureau;
(iv)
a commission;
(v)
a committee;
(vi)
a department;
(vii)
a division;
(viii)
an institution;
(ix)
an instrumentality; or
(x)
an office.
(2)
(a)
Except as provided in Subsections (3) through (5), land acquired by a governmental entity is subject to the rollback tax imposed by this part if:
(i)
before the governmental entity acquires the land, the land is assessed under this part; and
(ii)
after the governmental entity acquires the land, the land does not meet the requirements of Section 59-2-503 for assessment under this part.
(b)
A person dedicating a public right-of-way to a governmental entity shall pay the rollback tax imposed by this part if:
(i)
a portion of the public right-of-way is located within a subdivision as defined in Section 10-20-102; or
(ii)
in exchange for the dedication, the person dedicating the public right-of-way receives:
(A)
money; or
(B)
other consideration.
(3)
(a)
Except as provided in Subsections (4) and (5), land acquired by a governmental entity is not subject to the rollback tax imposed by this part, but is subject to a one-time in lieu fee payment as provided in Subsection (3)(b), if:
(i)
the governmental entity acquires the land by eminent domain;
(ii)
(A)
the land is under the threat or imminence of eminent domain proceedings; and
(B)
the governmental entity provides written notice of the proceedings to the owner; or
(iii)
the land is donated to the governmental entity.
(b)
(i)
If a governmental entity acquires land under Subsection (3)(a)(iii), the governmental entity shall make a one-time in lieu fee payment:
(A)
to the county treasurer of the county in which the land is located; and
(B)
in an amount equal to the amount of rollback tax calculated under Section 59-2-506.
(ii)
If a governmental entity acquires land under Subsection (3)(a)(i) or (3)(a)(ii), the governmental entity shall make a one-time in lieu fee payment:
(A)
to the county treasurer of the county in which the land is located; and
(B)
(I)
if the land remaining after the acquisition by the governmental entity meets the requirements of Section 59-2-503, in an amount equal to the rollback tax under Section 59-2-506 on the land acquired by the governmental entity; or
(II)
if the land remaining after the acquisition by the governmental entity is less than five acres, in an amount equal to the rollback tax under Section 59-2-506 on the land acquired by the governmental entity and the land remaining after the acquisition by the governmental entity.
(iii)
For purposes of Subsection (3)(b)(ii), "land remaining after the acquisition by the governmental entity" includes other eligible acreage that is used in conjunction with the land remaining after the acquisition by the governmental entity.
(c)
The county treasurer shall pay 100% of the in lieu fee payment collected under this section to the county, which the county shall deposit and use in accordance with Section 17-41-602.
(4)
Except as provided in Section 59-2-506.5, if land acquired by a governmental entity is made subject to a conservation easement in accordance with Section 59-2-506.5:
(a)
the land is not subject to the rollback tax imposed by this part; and
(b)
the governmental entity acquiring the land is not required to make an in lieu fee payment under Subsection (3)(b).
(5)
(a)
This Subsection (5) applies only to a governmental entity that is the state or a political subdivision of the state as described in Subsections (1)(b) and (c).
(b)
Land acquired by a governmental entity described in Subsection (5)(a) is not subject to the rollback tax imposed by this part.
(c)
Notwithstanding Subsection (5)(b), a governmental entity described in Subsection (5)(a) may not, within five years after the day on which the governmental entity acquires land, sell the land to a private entity unless the governmental entity makes a one-time in lieu fee payment:
(i)
to the county treasurer of the county in which the land is located;
(ii)
in an amount equal to the rollback tax under Section 59-2-506 on the land acquired by the governmental entity at the time of acquisition; and
(iii)
before selling the land to the private entity.
(6)
If a governmental entity acquires land subject to assessment under this part, title to the land may not pass to the governmental entity until the following are paid to the county treasurer:
(a)
any tax due under this part;
(b)
any one-time in lieu fee payment due under this part; and
Section 59-2-511 ("Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-2-511?
A common citation format is "Utah Code § 59-2-511" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-2-511 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
