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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-2-512

Land located in more than one county

Official textle.utah.gov

# (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.

Last amended: Amended by Chapter 141, 2002 General Session

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In this chapter (40 sections)
  1. 59-2-401 · Assessment of transitory personal property
  2. 59-2-402 · Proportional assessment of transitory personal property…
  3. 59-2-403 · Assessment of interstate state-assessed commercial vehicles…
  4. 59-2-405 · Uniform fee on tangible personal property required to be…
  5. 59-2-405.1 · Uniform fee on certain vehicles with a gross vehicle…
  6. 59-2-405.2 · Definitions -- Uniform statewide fee on certain tangible…
  7. 59-2-405.3 · Uniform statewide fee on motor homes -- Distribution of…
  8. 59-2-406 · Collection of uniform fees and other motor vehicle fees
  9. 59-2-407 · Administration of uniform fees. (Superseded 7/1/2026)
  10. 59-2-502 · Definitions
  11. 59-2-503 · Qualifications for agricultural use assessment
  12. 59-2-504 · Exclusions from designation as agricultural use -- Exception
  13. 59-2-505 · Indicia of value for agricultural use assessment --…
  14. 59-2-506 · Rollback tax -- Penalty -- Computation of tax -- Procedure…
  15. 59-2-506.5 · Conservation easement rollback tax -- One-time in lieu fee…
  16. 59-2-507 · Land included as agricultural -- Site of residence excluded…
  17. 59-2-508 · Application -- Signed statement -- Consent to creation of a…
  18. 59-2-509 · Change of ownership or legal description
  19. 59-2-510 · Separation of land
  20. 59-2-511 · Acquisition of land by governmental entity -- Requirements…
  21. 59-2-512 · Land located in more than one county
  22. 59-2-513 · Tax list and duplicate
  23. 59-2-514 · State Farmland Evaluation Advisory Committee -- Membership…
  24. 59-2-515 · Rules prescribed by commission
  25. 59-2-701 · Appraisal by certified or licensed appraisers -- Appraiser…
  26. 59-2-702 · Education and training of appraisers -- Continuing education…
  27. 59-2-703 · Commission to assist county assessors -- Appraisers provided…
  28. 59-2-704 · Assessment studies -- Sharing of data -- Factoring…
  29. 59-2-704.5 · Commission to adopt rules -- Legislative review
  30. 59-2-705 · Personal property audits -- Records confidential -- Cost
  31. 59-2-801 · Apportionment of property assessed by commission
  32. 59-2-802 · Statement of commission transmitted to county auditors --…
  33. 59-2-803 · Statement transmitted by county auditors to governing bodies…
  34. 59-2-804 · Interstate allocation of mobile flight equipment
  35. 59-2-901 · Determination of rate by commission -- Transmittal to county…
  36. 59-2-902 · Minimum basic tax levy for school districts
  37. 59-2-903 · Remittance to credit of Uniform School Fund of money in…
  38. 59-2-904 · Participation by district in state's contributions to…
  39. 59-2-905 · Legislature to set minimum rate of levy for state's…
  40. 59-2-906 · Rates fixed by commission valid
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