59-2-508 - Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice. - Utah Statutes

59-2-508. Application -- Signed statement -- Consent to creation of a lien -- Consentto audit and review -- Notice.
(1) If an owner of land eligible for assessment under this part wants the land to beassessed under this part, the owner shall submit an application to the county assessor of thecounty in which the land is located.
(2) An application required by Subsection (1) shall:
(a) be on a form:
(i) approved by the commission; and
(ii) provided to an owner:
(A) by the county assessor; and
(B) at the request of an owner;
(b) provide for the reporting of information related to this part;
(c) be submitted by:
(i) May 1 of the tax year in which assessment under Subsection (1) is requested if theland was not assessed under this part in the year before the application is submitted; or
(ii) by the date otherwise required by this part for land that prior to the application beingsubmitted has been assessed under this part;
(d) be signed by all of the owners of the land that under the application would beassessed under this part;
(e) be accompanied by the prescribed fees made payable to the county recorder;
(f) include a certification by an owner that the facts set forth in the application or signedstatement are true;
(g) include a statement that the application constitutes consent by the owners of the landto the creation of a lien upon the land as provided in this part; and
(h) be recorded by the county recorder.
(3) The application required by Subsection (2) constitutes consent by the owners of theland to the creation of a lien upon the land as provided in this part.
(4) (a) Once the application for assessment described in Subsection (1) has beenapproved, the county may:
(i) require the owner to submit a new application or a signed statement:
(A) by written request of the county assessor; and
(B) that verifies that the land qualifies for assessment under this part; or
(ii) except as provided in Subsection (4)(b), require no additional signed statement orapplication for assessment under this part.
(b) Notwithstanding Subsection (4)(a), a county shall require that an owner providenotice if land is withdrawn from this part:
(i) as provided in Section 59-2-506; or
(ii) for land that is subject to a conservation easement created in accordance with Section59-2-506.5, as provided in Section 59-2-506.5.
(c) An application or signed statement required under Subsection (4)(a) shall besubmitted by the date specified in the written request of the county assessor for the application orsigned statement.
(5) A certification under Subsection (2)(f) is considered as if made under oath andsubject to the same penalties as provided by law for perjury.
(6) (a) All owners applying for participation under this part and all purchasers or lessees

signing statements under Subsection (7) are considered to have given their consent to field auditand review by:
(i) the commission;
(ii) the county assessor; or
(iii) the commission and the county assessor.
(b) The consent described in Subsection (6)(a) is a condition to the acceptance of anyapplication or signed statement.
(7) Any owner of land eligible for assessment under this part because a purchaser orlessee actively devotes the land to agricultural use as required by Section 59-2-503, may qualifythe land for assessment under this part by submitting with the application required underSubsection (2), a signed statement from that purchaser or lessee certifying those facts that wouldbe necessary to meet the requirements of Section 59-2-503 for assessment under this part.

Amended by Chapter 208, 2003 General Session