Utah § 17-81-501 - Use of money -- Criteria -- Administration.

Full text of Utah Utah Code § 17-81-501 — Use of money -- Criteria -- Administration., with citation guidance and answers to common questions.

§ 17-81-501. Use of money -- Criteria -- Administration.

Effective 7/1/2026
17-81-501.  Use of money -- Criteria -- Administration.
(1)The county treasurer shall deposit 100% of the rollback tax funds into an account or fund of the county set aside for preserving or restoring open land and agricultural land.
(2)The rollback funds:
(a)may be used to establish a conservation easement under Title 57, Chapter 18, Land Conservation Easement Act, or to fund similar methods to preserve open land or agricultural land; and
(b)if the property to be purchased is in a public land county, may not be used to purchase a fee interest in real property to preserve open land or agricultural land, unless, the governmental entity purchasing the property contemporaneously transfers to the private ownership real property, in the same public land county, that is roughly equivalent in size to the property to be purchased.
(3)Eminent domain may not be used or threatened in connection with any purchase using the rollback tax funds.
(4)The funds collected by the account or fund of the county may roll over from year-to-year, except that if the county does not spend, or obligate, 100% of the rollback tax funds for a purpose described in Subsection (2) within 10 years after the year in which the county collects the rollback tax funds, the county shall pay the balance to the LeRay McAllister Working Farm and Ranch Account created in Section 4-46-301.


Amended by Chapter 379, 2026 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 17-81-501

What does Utah Code § 17-81-501 cover?

Section 17-81-501 ("Use of money -- Criteria -- Administration.") 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 § 17-81-501?

A common citation format is "Utah Code § 17-81-501" (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 § 17-81-501 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.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.