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Utah Code Title 59. Revenue and Taxation § 59-2-512. Land located in more than one county

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

(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.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-512. Land located in more than one county - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-512/

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