{"data":{"id":"us-ut/utah-code-59-2-301.2","jurisdiction":"us-ut","citation":"Utah Code § 59-2-301.2","heading":"Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.","body":"(1) \"Minimum parcel size\" means the minimum size that a parcel of property may be divided into under a zoning ordinance adopted by a:\n(a) county in accordance with Title 17, Chapter 79, Part 5, Land Use Regulations - General Processes; or\n(b) city or town in accordance with Title 10, Chapter 20, Part 5, Land Use Regulations - General Processes.\n(2) In assessing the fair market value of a parcel of property that is subject to a minimum parcel size of one acre or more, a county assessor shall include as part of the assessment:\n(a) that the parcel of property may not be subdivided into parcels of property smaller than the minimum parcel size; and\n(b) any effects Subsection (2)(a) may have on the fair market value of the parcel of property.\n(3) This section does not prohibit a county assessor from including as part of an assessment of the fair market value of a parcel of property any other factor affecting the fair market value of the parcel of property.","path":["Title 59 Revenue and Taxation","Chapter 59-2 Property Tax Act","Part 59-2-3 County Assessment"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2/59-2-S301.2.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"4c568713e214b241d05b71005914c78433f7a332d4aa1bb96b78a72aa920ed35","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-301.1","next":"us-ut/utah-code-59-2-301.3"},"notice":"GroundRules: Original legal text. Not legal advice."}