GroundRules
Utah Code § 59-2-512: Land located in more than one county.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-2 Property Tax Act
- Part 59-2-5 Farmland Assessment Act
(1) If contiguous land in agricultural use in one ownership is located in more than one county, compliance with this part:
(a) shall be determined on the basis of the total area and production of the contiguous land; and
(b) is not determined on the basis of the area or production of land that is located in one particular county.
(2) If land in agricultural use in one ownership is located in more than one county but the land is not contiguous across county lines, compliance with the requirements of this part shall be determined on the basis of the total area and production of the land in each county.
Collected 2026-09-03T11:34:33Z. Source file · JSON