for the given type of land and the given county or area; or
(ii)
agricultural production on the land generates annual gross sales of at least $1,000 for each quarter-acre of land devoted to active urban farming activities.
(2)
"Rollback tax" means the tax imposed under Section 59-2-1705.
(3)
"Urban farming" means:
(a)
cultivating food or other marketable crop or engaging in livestock production, including grazing; and
(b)
performing the activity described in Subsection (3)(a) with a reasonable expectation of profit and from irrigated land located in a county that has adopted an ordinance governing urban farming in accordance with Section 59-2-1714.
(4)
"Withdrawn from this part" means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:
(a)
an owner voluntarily requests that the land be withdrawn from this part;
(b)
the land is no longer actively devoted to urban farming;
(c)
(i)
the land has a change in ownership; and
(ii)
(A)
the new owner fails to apply for assessment under this part as required by Section 59-2-1707; or
(B)
an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
(d)
(i)
the legal description of the land changes; and
(ii)
(A)
an owner fails to apply for assessment under this part, as required by Section 59-2-1707; or
(B)
an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
(e)
the owner of the land fails to file an application as provided in Section 59-2-1707; or
(f)
except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703.
Section 59-2-1702 ("Definitions.") 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 § 59-2-1702?
A common citation format is "Utah Code § 59-2-1702" (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 § 59-2-1702 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.
