reglab/housing_qa huggingface dataset:
UT Code § 59-2-401 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 4 - Assessment of Transitory Personal Property and Interstate Carriers|Section 401 - Assessment of transitory personal property.

59-2-401. Assessment of transitory personal property.  If any taxable personal property is brought into a county from another county of this state at any time after January 1, and the property has not been assessed for that year, it shall be listed and assessed the same as if it had been in the county at the time of the regular assessment. The county assessor shall enter the assessment on the tax rolls in the hands of the county treasurer or elsewhere, and if made after the assessment book has been delivered to the county treasurer, the assessment shall be reported by the assessor to the county auditor, and the auditor shall charge the assessor with the taxes on the property. The assessor shall notify the person assessed and immediately proceed to secure or collect the taxes as provided under Part 13, Collection of Taxes.  Enacted by Chapter 4, 1987 General Session
UT Code § 59-2-403 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 4 - Assessment of Transitory Personal Property and Interstate Carriers|Section 403 - Assessment of interstate state-assessed commercial vehicles -- Apportionment.

59-2-403. Assessment of interstate state-assessed commercial vehicles -- Apportionment.  When assessing state-assessed commercial vehicles covering interstate routes, the commission shall apportion the assessment for the rolling stock used in interstate commerce at the same percentage ratio that has been filed with the Motor Vehicle Division of the commission for determining the proration of registration fees.  Amended by Chapter 360, 1997 General Session
UT Code § 59-2-405 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 4 - Assessment of Transitory Personal Property and Interstate Carriers|Section 405 - Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.

59-2-405. Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.    (1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 2, Subsection (6).     (2)   (a) Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on:   (i) motor vehicles required to be registered with the state that weigh 12,001 pounds or more;     (ii) motorcycles as defined in Section 41-1a-102 that are required to be registered with the state;     (iii) watercraft required to be registered with the state;     (iv) recreational vehicles required to be registered with the state; and     (v) all other tangible personal property required to be registered with the state before it is used on a public highway, on a public waterway, on public land, or in the air.       (b) The following tangible personal property is exempt from the statewide uniform fee imposed by this section:   (i) aircraft;     (ii) state-assessed commercial vehicles;     (iii) tangible personal property subject to a uniform fee imposed by:   (A) Section 59-2-405.1;     (B) Section 59-2-405.2; or     (C) Section 59-2-405.3; and       (iv) personal property that is exempt from state or county ad valorem property taxes under the laws of this state or of the federal government.         (3) Beginning on January 1, 1999, the uniform fee is 1.5% of the fair market value of the personal property, as established by the commission.     (4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought into the state and is required to be registered in Utah shall, as a condition of registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.     (5)   (a) The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed.     (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the same proportion in which revenue collected from ad valorem real property tax is distributed.       (6) An appeal relating to the uniform fee imposed on the tangible personal property described in Subsection (2) shall be filed pursuant to Section 59-2-1005.    Amended by Chapter 210, 2008 General Session
UT Code § 59-2-405.3 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 4 - Assessment of Transitory Personal Property and Interstate Carriers|Section 405.3 - Uniform statewide fee on motor homes -- Distribution of revenues.

 Effective 1/1/2019  59-2-405.3. Uniform statewide fee on motor homes -- Distribution of revenues.    (1) For purposes of this section, "motor home" means:   (a) a motor home, as defined in Section 13-14-102, that is required to be registered with the state; or     (b) a self-propelled vehicle that is:   (i) modified for primary use as a temporary dwelling for travel, recreational, or vacation use; and     (ii) required to be registered with the state.         (2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), a motor home is:   (a) exempt from the tax imposed by Section 59-2-103; and     (b) in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee described in Subsection (3).       (3) The uniform statewide fee for a motor home is:    Age of Motor HomeUniform Statewide Fee    15 or more years $90    12 or more years but less than 15 years $180    9 or more years but less than 12 years $315    6 or more years but less than 9 years $425    3 or more years but less than 6 years $540    Less than 3 years $690       (4) Notwithstanding Section 59-2-407, a motor home subject to the uniform statewide fee imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.     (5)   (a) Each county shall distribute the revenue collected by the county from the uniform statewide fee imposed by this section to each taxing entity in which each motor home subject to the uniform statewide fee is located in the same proportion in which revenue collected from the ad valorem property tax is distributed.     (b) Each taxing entity described in Subsection (5)(a) that receives revenue from the uniform statewide fee imposed by this section shall distribute the revenue in the same proportion in which revenue collected from the ad valorem property tax is distributed.       (6) An appeal relating to the uniform statewide fee imposed on a motor home by this section shall be filed pursuant to Section 59-2-1005.    Amended by Chapter 432, 2018 General Session
UT Code § 59-2-407 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 4 - Assessment of Transitory Personal Property and Interstate Carriers|Section 407 - Administration of uniform fees.

 Effective 1/1/2019  59-2-407. Administration of uniform fees.    (1)   (a) Except as provided in Subsection 59-2-405(4) or 59-2-405.3(4), the uniform fee authorized in Sections 59-2-405, 59-2-405.3, and 72-10-110.5 shall be assessed at the same time and in the same manner as ad valorem personal property taxes under Chapter 2, Part 13, Collection of Taxes, except that in listing personal property subject to the uniform fee with real property as permitted by Section 59-2-1302, the assessor or, if this duty has been reassigned in an ordinance under Section 17-16-5.5, the treasurer shall list only the amount of the uniform fee due, and not the taxable value of the property subject to the uniform fee.     (b) Except as provided in Subsections 59-2-405.1(4), 59-2-405.2(5), and 59-2-405.3(4), the uniform fee imposed by Section 59-2-405.1, 59-2-405.2, or 59-2-405.3 shall be assessed at the time of:   (i) registration as defined in Section 41-1a-102; and     (ii) renewal of registration.         (2) The remedies for nonpayment of the uniform fees authorized by Sections 59-2-405, 59-2-405.1, 59-2-405.2, 59-2-405.3, and 72-10-110.5 shall be the same as those provided in Chapter 2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal property taxes.    Amended by Chapter 432, 2018 General SessionAmended by Chapter 436, 2018 General Session
UT Code § 59-2-501 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 5 - Farmland Assessment Act|Section 501 - Short title.

59-2-501. Short title.  This part is known as the "Farmland Assessment Act."  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-504 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 5 - Farmland Assessment Act|Section 504 - Exclusions from designation as agricultural use -- Exception.

59-2-504. Exclusions from designation as agricultural use -- Exception.    (1) Except as provided in Subsection (2), land may not be assessed under this part if the land is:   (a) part of a platted subdivision or planned unit development, with restrictions prohibiting its use for agricultural purposes with surface improvements in place, whether within or without a city; or     (b) platted with surface improvements in place that are not an integral part of agricultural use.       (2)   (a) If land has been platted with surface improvements in place, the land has been withdrawn from this part, and the owner is not able to transfer title to the platted property, or continue development of the platted property due to economic circumstances, or some other reasonable cause, the owner may petition the county assessor for reinstatement under this part for assessment purposes as land in agricultural use without vacating the subdivision plat.     (b) The county assessor may grant the petition for reinstatement described in Subsection (2)(a) if the land is actively devoted to agricultural use.       (3) For purposes of this section:   (a) "platted with surface improvements in place" means that:   (i) land is platted; and     (ii) all surface improvements necessary for the land to be sold as a lot or a unit are in place:   (A) regardless of whether or not it is the owner of the land who puts the surface improvements in place; and     (B) as determined by the:   (I) county legislative body if the land is located in an unincorporated area of the county;     (II) city legislative body if the land is located in a city; or     (III) town legislative body if the land is located in a town; and           (b) "surface improvement" means:   (i) a curb;     (ii) a gutter; or     (iii) pavement.        Amended by Chapter 208, 2003 General Session
UT Code § 59-2-505 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 5 - Farmland Assessment Act|Section 505 - Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.

59-2-505. Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.    (1)   (a) 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:   (i) that meets the requirements of Section 59-2-503 to be assessed under this part; and     (ii) for which the owner has:   (A) made a timely application in accordance with Section 59-2-508 for assessment under this part for the tax year for which the land is being assessed; and     (B) obtained approval of the application described in Subsection (1)(a)(ii)(A) from the county assessor.         (b) If land that becomes subject to a conservation easement created in accordance with Title 57, Chapter 18, Land Conservation Easement Act, meets the requirements of Subsection (1)(a) for assessment under this part, the county assessor shall consider only those indicia of value that the land has for agricultural use in accordance with Subsection (1)(a) when assessing the land.       (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.    Amended by Chapter 231, 2008 General SessionAmended by Chapter 301, 2008 General Session
UT Code § 59-2-507 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 5 - Farmland Assessment Act|Section 507 - Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.

 Effective 5/12/2015  59-2-507. Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.    (1)   (a) Land under barns, sheds, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, and irrigation ditches and like facilities is included in determining the total area of land actively devoted to agricultural use.     (b) Land that is under a farmhouse and land used in connection with a farmhouse is excluded from the determination described in Subsection (1)(a).       (2) The following shall be valued, assessed, and taxed using the same standards, methods, and procedures that apply to other taxable structures and other land in the county:   (a) a structure, except as provided in Subsection (3), that is located on land in agricultural use;     (b) a farmhouse and the land on which the farmhouse is located; and     (c) land used in connection with a farmhouse.       (3) A high tunnel, as defined in Section 10-9a-525, is exempt from assessment for taxation purposes.    Amended by Chapter 129, 2015 General Session
UT Code § 59-2-509 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 5 - Farmland Assessment Act|Section 509 - Change of ownership or legal description.

59-2-509. 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:   (a) the same owner; or     (b) legal description.       (2) Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-506 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 59-2-503; or     (ii) an owner of the land fails to submit a new application for assessment as provided in Section 59-2-508.         (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).    Amended by Chapter 141, 2002 General Session
UT Code § 59-2-510 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 5 - Farmland Assessment Act|Section 510 - Separation of land.

59-2-510. Separation of land.  Separation of a part of the land which 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 agricultural, subjects the land which is separated to liability for the applicable rollback tax, but does not impair the continuance of agricultural use valuation, assessment, and taxation for the remaining land if it continues to meet the requirements of this part.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-512 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 5 - Farmland Assessment Act|Section 512 - Land located in more than one county.

59-2-512. Land located in more than one county.    (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.    Amended by Chapter 141, 2002 General Session
UT Code § 59-2-513 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 5 - Farmland Assessment Act|Section 513 - Tax list and duplicate.

59-2-513. Tax list and duplicate.  The factual details to be shown on the assessor's tax list and duplicate with respect to land which 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.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-514 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 5 - Farmland Assessment Act|Section 514 - State Farmland Evaluation Advisory Committee -- Membership -- Duties.

59-2-514. State Farmland Evaluation Advisory Committee -- Membership -- Duties.    (1) There is created a State Farmland Evaluation Advisory Committee consisting of five members appointed as follows:   (a) one member appointed by the commission who shall be chairman of the committee;     (b) one member appointed by the president of Utah State University;     (c) one member appointed by the state Department of Agriculture and Food;     (d) one member appointed by the state County Assessors' Association; and     (e) one member actively engaged in farming or ranching appointed by the other members of the committee.       (2) The committee shall meet at the call of the chairman to review the several classifications of land in agricultural use in the various areas of the state and recommend a range of values for each of the classifications based upon productive capabilities of the land when devoted to agricultural uses. The recommendations shall be submitted to the commission prior to October 2 of each year.    Amended by Chapter 82, 1997 General Session
UT Code § 59-2-515 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 5 - Farmland Assessment Act|Section 515 - Rules prescribed by commission.

59-2-515. Rules prescribed by commission.  The commission may promulgate rules and prescribe forms necessary to effectuate the purposes of this part.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-516 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 5 - Farmland Assessment Act|Section 516 - Appeal to the county board of equalization.

 Effective 5/9/2017  59-2-516. Appeal to the county board of equalization.  Notwithstanding Section 59-2-1004 or 63G-4-301, the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 45 days after the day on which:  (1) the county assessor makes a determination under this part; or     (2) the county assessor's failure to make a determination results in the owner's request being considered denied under this part.    Enacted by Chapter 319, 2017 General Session
UT Code § 59-2-701 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 7 - Appraisers and Appraisals|Section 701 - Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance.

59-2-701. Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance.    (1)   (a) Except as provided in Subsection (1)(b), a person performing an appraisal for purposes of establishing fair market value of real estate or real property for the assessment roll shall be the holder of an appraiser's certificate or license issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.     (b) Notwithstanding Section 61-2g-301, an uncertified or unlicensed appraiser trainee who is registered under Section 61-2g-302 may appraise property under the direction of a holder of an appraiser's certificate or license issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.       (2) The limitations on appraisal authority under Subsections 61-2g-311(1) and (2) and Section 61-2g-312 do not apply to a person performing an appraisal for purposes of establishing fair market value for the assessment roll.     (3) The commission may prescribe additional requirements for any person performing an appraisal for purposes of establishing fair market value for the assessment roll.     (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish qualifications for personal property appraisers exempt from licensure under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.     (5) In accordance with Section 17-17-1, a county assessor shall ensure that the assessor's office is in compliance with this section and any additional rules or requirements for property appraisers established by the commission.    Amended by Chapter 70, 2012 General Session
UT Code § 59-2-702 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 7 - Appraisers and Appraisals|Section 702 - Education and training of appraisers -- Continuing education for appraisers and county assessors.

 Effective 5/8/2018  59-2-702. Education and training of appraisers -- Continuing education for appraisers and county assessors.    (1) The commission shall conduct, at its own expense, a program of education and training of appraisal personnel preparatory to the examination of applicants for appraisers' and assessors' certification or licensure required by Section 59-2-701.     (2) To ensure that the assessment of property will be performed in a professional manner by competent personnel, meeting specified professional qualifications, the commission shall conduct a continuing program of in-service education and training for county assessors and property appraisers in the principles and practices of assessment and appraisal of property. For this purpose the commission may cooperate with educational institutions, local, regional, state, or national assessors' organizations, and with other appropriate professional organizations. The commission may reimburse the participation expenses incurred by assessors and other employees of the state or its subdivisions whose attendance at in-service training programs is approved by the commission.     (3) The commission shall ensure that any training or continuing education required under this section complies with Title 63G, Chapter 22, State Training and Certification Requirements.     Amended by Chapter 200, 2018 General Session