Section 59-2-301.5 - Definitions - Assessment of property if threatened or endangered species is present(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(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.Amended by Chapter 34, 2023 General Session ,§ 28, eff. 7/1/2023.Added by Chapter 96, 2013 General Session ,§ 1, eff. 1/1/2014.