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Utah Code Title 59. Revenue and Taxation § 59-2-301.5. Definitions--Assessment of property if threatened or endangered species is present

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) As used in this section:

(a) “Endangered” is as defined in Section 23A-1-101.

(b) “Threatened” is as defined in Section 23A-1-101.

(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:

(a) the functionality of the property;

(b) the ability to use the property; and

(c) property rights.

(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.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-301.5. Definitions--Assessment of property if threatened or endangered species is present - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-301-5/

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