reglab/housing_qa huggingface dataset:
UT Code § 59-2-1364 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1364 - Record of deeds issued -- Acknowledgment.

59-2-1364. Record of deeds issued -- Acknowledgment.  The county auditor shall make and keep on file in the county auditor's office a record of all tax deeds issued. The acknowledgment of all deeds shall be taken by the county recorder, or other county officer authorized to take acknowledgments, free of charge. No charge may be made by the county auditor for the making of any deed where the county is the grantee.  Amended by Chapter 143, 1997 General Session
UT Code § 59-2-1365 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1365 - Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.

 Effective 5/8/2018  59-2-1365. Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.    (1) Except as provided in Subsections (3) and (4), the county treasurer shall pay to the treasurer of each taxing entity and each tax notice charge entity in the county on or before the tenth day of each month:   (a) all money that the county treasurer received during the preceding month that is due to the entity; and     (b) each entity's proportionate share of money the county treasurer received during the preceding month for:   (i) delinquent taxes and tax notice charges;     (ii) interest;     (iii) penalties; and     (iv) costs on all tax sales and redemptions.         (2) Except as provided in Subsections (3) and (4), the county treasurer shall:   (a) adopt an appropriate procedure to account for the transfer and receipt of money between taxing entities and tax notice charge entities;     (b) make a final annual settlement on March 31 with each taxing entity and tax notice charge entity, including providing the entity a written statement for the most recent calendar year of the amount of:   (i) total taxes and tax notice charges charged;     (ii) current taxes and tax notice charges collected;     (iii) treasurer's relief;     (iv) redemptions;     (v) penalties;     (vi) interest;     (vii) in lieu fee collections on motor vehicles; and     (viii) miscellaneous collections;       (c) invest the money it receives under Subsection (1); and     (d) pay annually to each taxing entity and tax notice charge entity in the county the interest earned on the invested money under Subsection (2)(c):   (i) on or before March 31; and     (ii) apportioned according to the proportion that the:   (A) taxing entity's tax receipts bear to the total tax receipts received by the county treasurer; and     (B) tax notice charge entity's tax notice charge receipts bear to the total tax notice charge receipts that the county treasurer receives.           (3) Notwithstanding Subsections (1) and (2), a county may:   (a) negotiate with a taxing entity or tax notice charge entity a procedure other than the procedure provided in Subsection (2)(a) to account for the transfer and receipt of money between the county and the taxing entity or tax notice charge entity; and     (b) establish a date other than the tenth day of each month for the county treasurer to make payments required under Subsection (1).       (4) This section does not invalidate an existing contract between a county and a taxing entity or tax notice charge entity relating to the apportionment and payment of money or interest.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1366 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1366 - Apportionment of redemption or assignment money.

 Effective 5/8/2018  59-2-1366. Apportionment of redemption or assignment money.    (1) If property sold to the county under this title is redeemed, or the certificate of sale is assigned, the money received on account of the redemption or assignment shall be distributed as follows:   (a) the original and subsequent taxes, and 40% of interest, penalty, and costs of sale received shall be apportioned to the taxing entities interested, in proportion to their respective taxes;     (b) the original and subsequent tax notice charges, and 40% of interest, penalty, and costs of sale received shall be apportioned to the tax notice charge entities interested, in proportion to their respective tax notice charges; and     (c) the balance shall be paid to the county.       (2) If a sum less than the taxes, tax notice charges, interest, penalty, and costs is accepted in settlement, the proceeds of the settlement shall be applied, first to the payment of the original and subsequent taxes and tax notice charges, and the remainder, if any, to the payment of interest, penalty, and costs.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1372 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1372 - Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.

 Effective 5/8/2018  59-2-1372. Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.    (1) The auditor shall audit the books and records of the treasurer and make a final settlement with the treasurer.     (2) In making the settlement the auditor shall credit the treasurer with the amount of taxes and tax notice charges for the previous year which are found to be still unpaid and shall then charge the treasurer upon the books of the county in an account which shall be called the Delinquent Tax Control Account with the full amount of delinquent taxes, tax notice charges, penalty, and costs found due the county for the previous year.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1501 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 15 - Transportable Factory-Built Housing Unit Act|Section 1501 - Title.

59-2-1501. Title.  This part is known as the "Transportable Factory-Built Housing Unit Act."  Enacted by Chapter 243, 2004 General Session
UT Code § 59-2-1502 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 15 - Transportable Factory-Built Housing Unit Act|Section 1502 - Definitions.

59-2-1502. Definitions.  As used in this part:  (1) "Manufactured home" is as defined in Section 41-1a-102.     (2) "Mobile home" is as defined in Section 41-1a-102.     (3) "Transportable factory-built housing unit" means a:   (a) mobile home; or     (b) manufactured home.       (4) "Transportable factory-built housing unit park" means any tract of land on which two or more unit spaces are:   (a) leased;     (b) rented; or     (c) offered for:   (i) lease; or     (ii) rent.         (5) "Unit space" means a specific area of land within a transportable factory-built housing unit park that is designed to accommodate one transportable factory-built housing unit for residential purposes.    Enacted by Chapter 243, 2004 General Session
UT Code § 59-2-1503 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 15 - Transportable Factory-Built Housing Unit Act|Section 1503 - Property tax treatment of transportable factory-built housing units.

59-2-1503. Property tax treatment of transportable factory-built housing units.  Regardless of whether a transportable factory-built housing unit is considered to be real property or personal property under Section 70D-2-401, for purposes of this chapter:  (1) a transportable factory-built housing unit that is located in a transportable factory-built housing unit park:   (a) except as provided in Subsection (1)(b), is considered to be personal property; and     (b) notwithstanding Subsection (1)(a), is considered to be real property if the owner of the transportable factory-built housing unit owns the real property upon which the transportable factory-built housing unit is located; and       (2) a transportable factory-built housing unit that is not located in a transportable factory-built housing unit park:   (a) except as provided in Subsection (2)(b), is considered to be personal property; and     (b) notwithstanding Subsection (2)(a), is considered to be real property if the transportable factory-built housing unit is an improvement.      Amended by Chapter 72, 2009 General Session
UT Code § 59-2-1601 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 16 - Multicounty Assessing and Collecting Levy|Section 1601 - Definitions.

 Effective 5/12/2020  59-2-1601. Definitions.  As used in this part:  (1) "County additional property tax" means the property tax levy described in Subsection 59-2-1602(4).     (2) "Fund" means the Property Tax Valuation Agency Fund created in Section 59-2-1602.     (3) "Multicounty Appraisal Trust" means the Multicounty Appraisal Trust created by an agreement:   (a) entered into by all of the counties in the state; and     (b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act.       (4) "Multicounty assessing and collecting levy" means a property tax levied in accordance with Subsection 59-2-1602(2).     (5) "Statewide property tax system" means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created in accordance with Section 59-2-1606.    Amended by Chapter 447, 2020 General Session
UT Code § 59-2-1603 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 16 - Multicounty Assessing and Collecting Levy|Section 1603 - Allocation of money in the Property Tax Valuation Agency Fund -- Use of funds.

 Effective 5/13/2014  59-2-1603. Allocation of money in the Property Tax Valuation Agency Fund -- Use of funds.    (1) The state auditor shall annually conduct a study of each county of the fourth, fifth, or sixth class to determine:   (a) the costs of assessing and collecting property taxes;     (b) the ability to generate revenue from an assessing and collecting levy; and     (c) the tax burden of levying a property tax sufficient to cover the costs of assessing and collecting property taxes.       (2) Subject to Subsection (3), and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the auditor shall make rules providing for the allocation of money in the Property Tax Valuation Agency Fund.     (3) The rules described in Subsection (2) shall give priority in the allocation of money in the Property Tax Valuation Agency Fund to the counties of the fourth, fifth, or sixth class that the state auditor determines:   (a) in accordance with the study required by Subsection (1), to have the highest tax burden; or     (b) to have the greatest need to improve:   (i) the accurate valuation and uniform assessment levels of property as required by Section 59-2-103; or     (ii) the efficiency of the property tax system.         (4) A county shall use money disbursed from the Property Tax Valuation Agency Fund to:   (a) offset the costs of assessing and collecting property taxes;     (b) improve the accurate valuation and uniform assessment levels of property as required by Section 59-2-103; or     (c) improve the efficiency of the property tax system.       (5) If money remains in the fund after all allocations have been distributed to receiving counties in a calendar year, the state auditor shall retain the money in the fund for distribution the following calendar year.    Amended by Chapter 270, 2014 General Session
UT Code § 59-2-1605 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 16 - Multicounty Assessing and Collecting Levy|Section 1605 - Accounting records for levies.

 Effective 5/13/2014  59-2-1605. Accounting records for levies.  Each county shall separately budget and account for the use of any money received or expended from a levy imposed under Section 59-2-1602. Amended by Chapter 270, 2014 General Session
UT Code § 59-2-1606 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 16 - Multicounty Assessing and Collecting Levy|Section 1606 - Statewide property tax system funding for counties -- Disbursements to the Multicounty Appraisal Trust -- Use of funds.

 Effective 5/12/2020  59-2-1606. Statewide property tax system funding for counties -- Disbursements to the Multicounty Appraisal Trust -- Use of funds.    (1) The funds deposited into the Multicounty Appraisal Trust in accordance with Section 59-2-1602 shall be used to provide funding for a statewide property tax system that will promote:   (a) the accurate valuation of property;     (b) the establishment and maintenance of uniform assessment levels among counties within the state;     (c) efficient administration of the property tax system, including the costs of assessment, collection, and distribution of property taxes; and     (d) the uniform filing of a signed statement a county assessor requests under Section 59-2-306, including implementation of a statewide electronic filing system.       (2) The trustee of the Multicounty Appraisal Trust shall:   (a) determine which projects to fund; and     (b) oversee the administration of a statewide property tax system.      Amended by Chapter 447, 2020 General Session
UT Code § 59-2-1701 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 17 - Urban Farming Assessment Act|Section 1701 - Title.

59-2-1701. Title.  This part is known as the "Urban Farming Assessment Act."  Enacted by Chapter 197, 2012 General Session
UT Code § 59-2-1702 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 17 - Urban Farming Assessment Act|Section 1702 - Definitions.

 Effective 5/5/2021  59-2-1702. Definitions.  As used in this part:  (1) "Actively devoted to urban farming" means that:   (a) land is devoted to active urban farming activities; and     (b) the land produces greater than 50% of the average agricultural production per acre:   (i) as determined under Section 59-2-1703; and     (ii) for the given type of land and the given county or area.         (2) "Rollback tax" means the tax imposed under Section 59-2-1705.     (3) "Urban farming" means:   (a) cultivating food or other marketable crop or engaging in livestock production, including grazing; and     (b) performing the activity described in Subsection (3)(a) with a reasonable expectation of profit and from irrigated land located in a county that has adopted an ordinance governing urban farming in accordance with Section 59-2-1714.       (4) "Withdrawn from this part" means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:   (a) an owner voluntarily requests that the land be withdrawn from this part;     (b) the land is no longer actively devoted to urban farming;     (c)   (i) the land has a change in ownership; and     (ii)   (A) the new owner fails to apply for assessment under this part as required by Section 59-2-1707; or     (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;         (d)   (i) the legal description of the land changes; and     (ii)   (A) an owner fails to apply for assessment under this part, as required by Section 59-2-1707; or     (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;         (e) the owner of the land fails to file an application as provided in Section 59-2-1707; or     (f) except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703.      Amended by Chapter 384, 2021 General Session
UT Code § 59-2-1703 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 17 - Urban Farming Assessment Act|Section 1703 - Qualifications for urban farming assessment.

 Effective 1/1/2020  59-2-1703. Qualifications for urban farming assessment.    (1)   (a) For general property tax purposes, land may be assessed on the basis of the value that the land has for agricultural use if the land:   (i) is actively devoted to urban farming;     (ii) is at least one contiguous acre, but less than five acres, in size; and     (iii) has been actively devoted to urban farming for at least two successive years immediately preceding the tax year for which the land is assessed under this part.       (b) Land that is not actively devoted to urban farming may not be assessed as provided in Subsection (1)(a), even if the land is part of a parcel that includes land actively devoted to urban farming.       (2)   (a) In determining whether land is actively devoted to urban farming, production per acre for a given county or area and a given type of land shall be determined by using the first applicable of the following:   (i) production levels reported in the current publication of Utah Agricultural Statistics;     (ii) current crop budgets developed and published by Utah State University; or     (iii) the highest per acre value used for land assessed under the Farmland Assessment Act for the county in which the property is located.       (b) A county assessor may not assess land actively devoted to urban farming on the basis of the value that the land has for agricultural use under this part unless an owner annually files documentation with the county assessor:   (i) on a form provided by the county assessor;     (ii) demonstrating to the satisfaction of the county assessor that the land meets the production levels required under this part; and     (iii) except as provided in Subsection 59-2-1707(2)(c)(i), no later than January 30 for each tax year in which the owner applies for assessment under this part.         (3) Notwithstanding Subsection (1)(a)(ii), a county board of equalization may grant a waiver of the acreage requirements of Subsection (1)(a)(ii):   (a) on appeal by an owner; and     (b) if the owner submits documentation to the county assessor demonstrating to the satisfaction of the county assessor that:   (i) the failure to meet the acreage requirements of Subsection (1)(a)(ii) arose solely as a result of an acquisition by a governmental entity by:   (A) eminent domain; or     (B) the threat or imminence of an eminent domain proceeding;       (ii) the land is actively devoted to urban farming; and     (iii) no change occurs in the ownership of the land.        Amended by Chapter 492, 2019 General Session
UT Code § 59-2-1704 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 17 - Urban Farming Assessment Act|Section 1704 - Indicia of value for urban farming assessment -- Inclusion of fair market value on certain property tax notices.

59-2-1704. Indicia of value for urban farming assessment -- Inclusion of fair market value on certain property tax notices.    (1) The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessing land:   (a) that meets the requirements of Section 59-2-1703 to be assessed under this part; and     (b) for which the owner has:   (i) made a timely application in accordance with Section 59-2-1707 for assessment under this part for the tax year for which the land is being assessed; and     (ii) obtained approval of the application described in Subsection (1)(b)(i) from the county assessor.         (2) In addition to the value determined in accordance with Subsection (1), the fair market value assessment shall be included on the notices described in:   (a) Section 59-2-919.1; and     (b) Section 59-2-1317.       (3) The county board of equalization shall review the agricultural use value and fair market value assessments each year as provided under Section 59-2-1001.    Enacted by Chapter 197, 2012 General Session
UT Code § 59-2-1706 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 17 - Urban Farming Assessment Act|Section 1706 - Land included as urban farming.

59-2-1706. Land included as urban farming.    (1)   (a) Land under a structure used in or related to urban farming, including a barn, shed, silo, crib, or greenhouse, or under a facility used in or related to urban farming, including a lake, dam, pond, stream, or irrigation ditch, is included in determining the total area of land actively devoted to urban farming.     (b) The land described in Subsection (1)(a) shall be included in determining if the land meets the urban farming production requirements of Subsection 59-2-1703(2)(a).       (2)   (a) Except as provided in this part, land under a residence and land used in connection with residential use may not be included in determining the total area of land actively devoted to urban farming.     (b) Land described in Subsection (2)(a) shall be valued, assessed, and taxed in accordance with this chapter other than this part.      Enacted by Chapter 197, 2012 General Session
UT Code § 59-2-1708 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 17 - Urban Farming Assessment Act|Section 1708 - Change of ownership or legal description.

59-2-1708. Change of ownership or legal description.    (1) Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land continues to have the same owner or legal description.     (2) Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-1705 if the land is withdrawn from this part.     (3) Notwithstanding Subsection (1), land is withdrawn from this part if:   (a) there is a change in:   (i) the ownership of the land; or     (ii) the legal description of the land; and       (b) after a change described in Subsection (3)(a):   (i) the land does not meet the requirements of Section 59-2-1703; or     (ii) an owner of the land fails to submit a new application for assessment as provided in Section 59-2-1707.         (4) An application required by this section shall be submitted within 120 days after the day on which there is a change described in Subsection (3)(a).    Enacted by Chapter 197, 2012 General Session
UT Code § 59-2-1709 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 17 - Urban Farming Assessment Act|Section 1709 - Separation of land.

59-2-1709. Separation of land.  Separation of a part of the land that 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 urban farming, subjects the land that is separated to liability for the applicable rollback tax, but does not impair the continuance of urban farming valuation, assessment, and taxation for the remaining land if the remaining land continues to meet the requirements of this part.  Enacted by Chapter 197, 2012 General Session
UT Code § 59-2-1711 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 17 - Urban Farming Assessment Act|Section 1711 - Tax list and duplicate.

59-2-1711. Tax list and duplicate.  The factual details to be shown on the assessor's tax list and duplicate with respect to land that is being valued, assessed, and taxed under this part are the same as those set forth by the assessor with respect to other taxable property in the county.  Enacted by Chapter 197, 2012 General Session
UT Code § 59-2-1712 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 17 - Urban Farming Assessment Act|Section 1712 - Rules prescribed by commission.

59-2-1712. Rules prescribed by commission.  In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules and prescribe forms as necessary to administer this part.  Enacted by Chapter 197, 2012 General Session