59-2-1702. Definitions.
As used in this part:
(1) "Actively devoted to urban farming" means that: land is devoted to active urban farming activities; and the land produces greater than 50% of the average agricultural production per acre: as determined under Section; and 59-2-1703 for the given type of land and the given county or area; or agricultural production on the land generates annual gross sales of at least $1,000 for each quarter-acre of land devoted to active urban farming activities.
(2) "Rollback tax" means the tax imposed under Section. 59-2-1705
(3) "Urban farming" means: cultivating food or other marketable crop or engaging in livestock production, including grazing; and performing the activity described in Subsectionwith 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. (3)(a) 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(4) "Withdrawn from this part" means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that: an owner voluntarily requests that the land be withdrawn from this part; the land is no longer actively devoted to urban farming; the land has a change in ownership; and the new owner fails to apply for assessment under this part as required by Section; or 59-2-1707 an owner applies for assessment under this part, as required by Section, but the land does not meet the requirements of this part to be assessed under this part; 59-2-1707 the legal description of the land changes; and an owner fails to apply for assessment under this part, as required by Section; or 59-2-1707 an owner applies for assessment under this part, as required by Section, but the land does not meet the requirements of this part to be assessed under this part; 59-2-1707 the owner of the land fails to file an application as provided in Section; or 59-2-1707 except as provided in Section, the land fails to meet a requirement of Section. 59-2-1703 59-2-1703