Utah § 59-2-509 - Change of ownership or legal description.

Full text of Utah Utah Code § 59-2-509 — Change of ownership or legal description., with citation guidance and answers to common questions.

§ 59-2-509. Change of ownership or legal description.

Effective 5/7/2025
59-2-509.  Change of ownership or legal description.
(1)Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land continues to have:
(a)the same owner; or
(b)legal description.
(2)Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-506 if the land is withdrawn from this part.
(3)Notwithstanding Subsection (1), land is withdrawn from this part if:
(a)there is a change in:
(i)the ownership of the land; or
(ii)the legal description of the land; and
(b)after a change described in Subsection (3)(a):
(i)the land does not meet the requirements of Section 59-2-503;
(ii)an owner of the land fails to submit a new application for assessment as provided in Section 59-2-508 within 120 days after the day on which a change described in Subsection (3)(a) occurs; or
(iii)
(A)an owner of the land submits the application required by this section; and
(B)the county denies the application upon review.
(4)Within 30 days from the day on which a county receives an application required by this section, the county shall:
(a)review the application for completion; and
(b)approve or deny the application.
(5)Land under an application required by this section is not withdrawn from this part for the period in which the application is under review by the county.


Amended by Chapter 337, 2025 General Session

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

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Frequently Asked Questions About Utah § 59-2-509

What does Utah Code § 59-2-509 cover?

Section 59-2-509 ("Change of ownership or legal description.") 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 § 59-2-509?

A common citation format is "Utah Code § 59-2-509" (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 § 59-2-509 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.