Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-2-510
Separation of land
Official textle.utah.gov
Separation of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than agricultural, subjects the land which is separated to liability for the applicable rollback tax, but does not impair the continuance of agricultural use valuation, assessment, and taxation for the remaining land if it continues to meet the requirements of this part.
Renumbered and
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In this chapter (40 sections)
- 59-2-328 · Duty of auditor upon termination of treasurer's term of…
- 59-2-329 · Verification of auditor's statements
- 59-2-401 · Assessment of transitory personal property
- 59-2-402 · Proportional assessment of transitory personal property…
- 59-2-403 · Assessment of interstate state-assessed commercial vehicles…
- 59-2-405 · Uniform fee on tangible personal property required to be…
- 59-2-405.1 · Uniform fee on certain vehicles with a gross vehicle…
- 59-2-405.2 · Definitions -- Uniform statewide fee on certain tangible…
- 59-2-405.3 · Uniform statewide fee on motor homes -- Distribution of…
- 59-2-406 · Collection of uniform fees and other motor vehicle fees
- 59-2-407 · Administration of uniform fees. (Superseded 7/1/2026)
- 59-2-502 · Definitions
- 59-2-503 · Qualifications for agricultural use assessment
- 59-2-504 · Exclusions from designation as agricultural use -- Exception
- 59-2-505 · Indicia of value for agricultural use assessment --…
- 59-2-506 · Rollback tax -- Penalty -- Computation of tax -- Procedure…
- 59-2-506.5 · Conservation easement rollback tax -- One-time in lieu fee…
- 59-2-507 · Land included as agricultural -- Site of residence excluded…
- 59-2-508 · Application -- Signed statement -- Consent to creation of a…
- 59-2-509 · Change of ownership or legal description
- 59-2-510 · Separation of land
- 59-2-511 · Acquisition of land by governmental entity -- Requirements…
- 59-2-512 · Land located in more than one county
- 59-2-513 · Tax list and duplicate
- 59-2-514 · State Farmland Evaluation Advisory Committee -- Membership…
- 59-2-515 · Rules prescribed by commission
- 59-2-701 · Appraisal by certified or licensed appraisers -- Appraiser…
- 59-2-702 · Education and training of appraisers -- Continuing education…
- 59-2-703 · Commission to assist county assessors -- Appraisers provided…
- 59-2-704 · Assessment studies -- Sharing of data -- Factoring…
- 59-2-704.5 · Commission to adopt rules -- Legislative review
- 59-2-705 · Personal property audits -- Records confidential -- Cost
- 59-2-801 · Apportionment of property assessed by commission
- 59-2-802 · Statement of commission transmitted to county auditors --…
- 59-2-803 · Statement transmitted by county auditors to governing bodies…
- 59-2-804 · Interstate allocation of mobile flight equipment
- 59-2-901 · Determination of rate by commission -- Transmittal to county…
- 59-2-902 · Minimum basic tax levy for school districts
- 59-2-903 · Remittance to credit of Uniform School Fund of money in…
- 59-2-904 · Participation by district in state's contributions to…