59-2-1706. Land included as urban farming.
(1) Land under a structure used in or related to urban farming, including a barn, shed, silo, crib, or greenhouse, or under a facility used in or related to urban farming, including a lake, dam, pond, stream, or irrigation ditch, is included in determining the total area of land actively devoted to urban farming. The land described in Subsectionshall be included in determining if the land meets the production requirement in Subsectionor the gross sales requirement in Subsection, as applicable. (1)(a) 59-2-1702(1)(b)(i) 59-2-1702(1)(b)(ii)
(2) Except as provided in this part, land under a residence and land used in connection with residential use may not be included in determining the total area of land actively devoted to urban farming. Land described in Subsectionshall be valued, assessed, and taxed in accordance with this chapter other than this part. (2)(a) The exclusion from assessment under this part of land described in Subsectionthat is part of a parcel does not disqualify any remaining portion of the land that meets the requirements of Sectionfrom assessment under this part. (2)(a) 59-2-1703