{"data":{"id":"us-ut/utah-code-59-2-301.5","jurisdiction":"us-ut","citation":"Utah Code § 59-2-301.5","heading":"Definitions -- Assessment of property if threatened or endangered species is present.","body":"(1) As used in this section:\n(a) \"Endangered\" is as defined in Section 23A-1-101.\n(b) \"Threatened\" is as defined in Section 23A-1-101.\n(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:\n(a) the functionality of the property;\n(b) the ability to use the property; and\n(c) property rights.\n(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.","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-S301.5.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"4662737e0b3b3d734e63f47df87169ec4834fc4cff3ad8d7843a676a0d5bcf73","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-301.4","next":"us-ut/utah-code-59-2-301.6"},"notice":"GroundRules: Original legal text. Not legal advice."}