Part 5 - FARMLAND ASSESSMENT ACT
- Section 59-2-501 - Short title
- Section 59-2-502 - Definitions
- Section 59-2-503 - Qualifications for agricultural use assessment
- Section 59-2-504 - Exclusions from designation as agricultural use - Exception
- Section 59-2-505 - Indicia of value for agricultural use assessment - Inclusion of fair market value on certain property tax notices
- Section 59-2-506 - [Effective Until 1/1/2025] Rollback tax - Penalty - Computation of tax - Procedure - Lien -Interest - Notice - Collection - Distribution
- Section 59-2-506 - [Effective 1/1/2025] Rollback tax - Penalty - Computation of tax - Procedure - Lien - Interest - Notice - Collection - Distribution
- Section 59-2-506.5 - Conservation easement rollback tax - One-time in lieu fee payment - Computation - Lien - Interest - Notice - Procedure - Collection - Distribution
- Section 59-2-507 - Land included as agricultural - Site of farmhouse excluded - Taxation of structures and site of farmhouse
- Section 59-2-508 - Application - Signed statement - Consent to creation of a lien - Consent to audit and review - Notice
- Section 59-2-509 - Change of ownership or legal description
- Section 59-2-510 - Separation of land
- Section 59-2-511 - [Effective Until 1/1/2025] Acquisition of land by governmental entity - Requirements - Rollback tax - One-time in lieu fee payment - Passage of title
- Section 59-2-511 - [Effective 1/1/2025] Acquisition of land by governmental entity - Requirements - Rollback tax - One-time in lieu fee payment - Passage of title
- Section 59-2-512 - Land located in more than one county
- Section 59-2-513 - Tax list and duplicate
- Section 59-2-514 - State Farmland Evaluation Advisory Committee - Membership - Duties
- Section 59-2-515 - Rules prescribed by commission
- Section 59-2-516 - [Effective Until 1/1/2025] Appeal to the county board of equalization
- Section 59-2-516 - [Effective 1/1/2025] Appeal to the county board of equalization