Utah Code § 59-2-301.5: Definitions -- Assessment of property if threatened or endangered species is present.

(1) As used in this section:

(a) "Endangered" is as defined in Section 23A-1-101.

(b) "Threatened" is as defined in Section 23A-1-101.

(2) In assessing the fair market value of property, a county assessor shall consider as part of the determination of fair market value whether a threatened or endangered species is present on any portion of the property, including any impacts the presence of the threatened or endangered species has on:

(a) the functionality of the property;

(b) the ability to use the property; and

(c) property rights.

(3) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.