Utah Code Title 59. Revenue and Taxation § 59-2-301.2. Definitions--Assessment of property subject to a minimum parcel size--Other factors affecting fair market value

(1) “Minimum parcel size” means the minimum size that a parcel of property may be divided into under a zoning ordinance adopted by a:

(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:

(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.