59-2-502. Definitions.
As used in this part:
(1) "Actively devoted to agricultural use" means that the land in agricultural use produces in excess of 50% of the average agricultural production per acre: as determined under Section; and 59-2-503 for: the given type of land; and the given county or area.
(2) "Conservation easement rollback tax" means the tax imposed under Section. 59-2-506.5
(3) "Identical legal ownership" means legal ownership held by: identical legal parties; or identical legal entities.
(4) "Land in agricultural use" means: land devoted to the raising of useful plants and animals with a reasonable expectation of profit, including: forages and sod crops; grains and feed crops; livestock as defined in Section; 59-2-102 trees and fruits; or vegetables, nursery, floral, and ornamental stock; or land devoted to and meeting the requirements and qualifications for payments or other compensation under a crop-land retirement program with an agency of the state or federal government.
(5) "Other eligible acreage" means land that is: five or more contiguous acres; eligible for assessment under this part; and located in the same county as land described in Subsection; or 59-2-503(1)(a) contiguous across county lines with land described in Subsectionas provided in Section. 59-2-503(1)(a) 59-2-512
(6) "Platted" means land in which: parcels of ground are laid out and mapped by their boundaries, course, and extent; and the plat has been approved as provided in Sectionor. 10-20-804 17-79-704
(7) "Rollback tax" means the tax imposed under Section. 59-2-506
(8) "Withdrawn from this part" means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that: an owner voluntarily requests that the land be withdrawn from this part; the land is no longer actively devoted to agricultural use; the land has a change in ownership; and the new owner fails to apply for assessment under this part as required by Section; or 59-2-509 an owner applies for assessment under this part as required by Section; and 59-2-509 the land does not meet the requirements of this part to be assessed under this part; the legal description of the land changes; and an owner fails to apply for assessment under this part as required by Section; or 59-2-509 an owner applies for assessment under this part as required by Section; and 59-2-509 the land does not meet the requirements of this part to be assessed under this part; if required by the county assessor, the owner of the land: fails to file a new application as provided in Subsection; or 59-2-508(5) fails to file a signed statement as provided in Subsection; or 59-2-508(5) except as provided in Section, the land fails to meet a requirement of Section. 59-2-503 59-2-503