Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 237 (2025GS)

Sponsor

Rep. Snider, Casey

Final action

Governor Signed 3/24/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• authorizes the county to use 100% of the rollback tax or fee-in-lieu revenue collected within the county when land is no longer used for agricultural purposes for open land and agricultural use;
• directs the unused rollback tax or fee-in-lieu revenue from the county where the land is located to the LeRay McAllister Working Farm and Ranch Fund after five years;
• updates the sources of revenue to the LeRay McAllister Working Farm and Ranch Fund to include the rollback tax and fee-in-lieu revenue; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

23
4-46-301
17-41-601
17-41-602
59-2-506
59-2-511
59-2-1705
59-2-1710
4-46-301
17-41-601
17-41-602
59-2-506
59-2-511
59-2-1705
59-2-1710
0
Rollback Tax Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Casey Snider
Senate Sponsor: Scott D. Sandall
LONG TITLE
General Description:
This bill modifies provisions related to property taxes and fees imposed when land is no 
longer used for agricultural purposes.
Highlighted Provisions:
This bill:
authorizes the county to use 100% of the rollback tax or fee-in-lieu revenue collected 
within the county when land is no longer used for agricultural purposes for open land 
and agricultural use;
directs the unused or unobligated rollback tax or fee-in-lieu revenue from the county 
where the land is located to the LeRay McAllister Working Farm and Ranch Fund after 
10 years;
updates the sources of revenue to the LeRay McAllister Working Farm and Ranch Fund 
to include the rollback tax and fee-in-lieu revenue; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
4-46-301
, as last amended by Laws of Utah 2024, Chapter 59
17-41-601
, as enacted by Laws of Utah 2023, Chapter 180
17-41-602
, as enacted by Laws of Utah 2023, Chapter 180
59-2-506
, as last amended by Laws of Utah 2024, Chapter 297
59-2-511
, as last amended by Laws of Utah 2024, Chapter 297
59-2-1705
, as last amended by Laws of Utah 2024, Chapter 297
59-2-1710
, as last amended by Laws of Utah 2024, Chapter 297
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
4-46-301
 is amended to read:
4-46-301
. LeRay McAllister Working Farm and Ranch Fund.
(1)
There is created a restricted account within the General Fund entitled the "
LeRay 
McAllister Working Farm and Ranch Fund."
(2)
The LeRay McAllister Working Farm and Ranch Fund shall consist of:
(a)
appropriations by the Legislature;
(b)
grants from federal or private sources; 
and
(c)
revenue paid in accordance with Section 
59-2-506
, 
59-2-511
, 
59-2-1705
, or 
59-2-1710
; and
(c)
(d)
interest and earnings from the account.
(3)
The Land Conservation Board created in Section 
4-46-201
 may use appropriations from 
the fund in accordance with Section 
4-46-302
.
Section 2, Section 
17-41-601
 is amended to read:
17-41-601
. Definitions.
As used in this part:
(1)
"Agricultural land" means "land in agricultural use," as defined in Section 
59-2-502
.
(2)
(a)
"Open land" means land that is:
(i)
preserved in or restored to a predominantly natural, open, and undeveloped 
condition; and
(ii)
used for:
(A)
wildlife habitat;
(B)
cultural or recreational use;
(C)
watershed protection; or
(D)
another use consistent with the preservation of the land in, or restoration of 
the land to, a predominantly natural, open, and undeveloped condition.
(b)
"Open land" includes land described in Subsection 
(2)(a)
 that contains facilities, 
including trails, waterways, and grassy areas, that, in the judgment of the county 
legislative body:
(i)
enhance the natural, scenic, or aesthetic qualities of the land; or
(ii)
facilitate the public's access to, or use of, the land for the enjoyment of the land's 
natural, scenic, or aesthetic qualities and for compatible recreational activities.
(c)
"Open land" does not include land whose predominant use is as a developed facility 
for active recreational activities played on fields or courses, including baseball, 
tennis, soccer, golf, or other sporting or similar activities.
(3)
"Public land county" means a county in which over 50% of the land area is publicly 
owned.
(4)
"Rollback tax funds" means the rollback taxes
 or in lieu fee payments
 paid to a county 
in accordance with Sections 
59-2-506
, 
59-2-511
, 
59-2-1705
, and 
59-2-1710
.
Section 3, Section 
17-41-602
 is amended to read:
17-41-602
. Use of money -- Criteria -- Administration.
(1)
The county treasurer shall
:
(a)
pay rollback taxes in accordance with Sections 
59-2-506
, 
59-2-511
, 
59-2-1705
, and 
59-2-1710
; and
(b)
deposit 
20
100
% of the rollback tax funds into an account or fund of the county 
set aside for preserving or restoring open land and agricultural land.
(2)
The percentage of rollback tax funds described in Subsection 
(1)(b)
The rollback funds
:
(a)
may be used to establish a conservation easement under 
Title 57, Chapter 18, Land 
Conservation Easement Act
, or to fund similar methods to preserve open land or 
agricultural land; and
(b)
if the property to be purchased is in a public land county, may not be used to 
purchase a fee interest in real property to preserve open land or agricultural land, 
unless, the governmental entity purchasing the property contemporaneously transfers 
to the private ownership real property, in the same public land county, that is roughly 
equivalent in size to the property to be purchased.
(3)
Eminent domain may not be used or threatened in connection with any purchase using 
the 
percentage of rollback tax funds described in Subsection 
(1)(b)
rollback tax funds
.
(4)
The funds collected by the account or fund of the county may roll over from year-to-year
, 
except that if the county does not spend, or obligate, 100% of the rollback tax funds for 
a purpose described in Subsection (2) within 10 years after the year in which the county 
collects the rollback tax funds, the county shall pay the balance to the LeRay McAllister 
Working Farm and Ranch Fund created in Section 
4-46-301
.
Section 4, Section 
59-2-506
 is amended to read:
59-2-506
. Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- 
Interest -- Notice -- Collection -- Distribution.
(1)
Except as provided in this section, Section 
59-2-506.5
, or Section 
59-2-511
, if land is 
withdrawn from this part, the land is subject to a rollback tax imposed in accordance 
with this section.
(2)
(a)
An owner shall notify the county assessor that land is withdrawn from this part 
within 120 days after the day on which the land is withdrawn from this part.
(b)
An owner that fails to notify the county assessor under Subsection (2)(a) that land is 
withdrawn from this part is subject to a penalty equal to the greater of:
(i)
$10; or
(ii)
2% of the rollback tax due for the last year of the rollback period.
(3)
(a)
The county assessor shall determine the amount of the rollback tax by computing 
the difference for the rollback period described in Subsection (3)(b) between:
(i)
the tax paid while the land was assessed under this part; and
(ii)
the tax that would have been paid had the property not been assessed under this 
part.
(b)
For purposes of this section, the rollback period is a time period that:
(i)
begins on the later of:
(A)
the date the land is first assessed under this part; or
(B)
five years preceding the day on which the county assessor mails the notice 
required by Subsection (5); and
(ii)
ends the day on which the county assessor mails the notice required by 
Subsection (5).
(4)
(a)
The county treasurer shall:
(i)
collect the rollback tax; and
(ii)
after the rollback tax is paid, certify to the county recorder that the rollback tax 
lien on the property has been satisfied by:
(A)
preparing a document that certifies that the rollback tax lien on the property 
has been satisfied; and
(B)
providing the document described in Subsection (4)(a)(ii)(A) to the county 
recorder for recordation.
(b)
The county treasurer shall pay 100% of the rollback tax collected under this section 
to the county, which the county shall deposit and use in accordance with Section 
17-41-602
.
(b)
The county treasurer shall pay the rollback tax collected under this section as 
follows:
(i)
20% to the county for use for open land and working agricultural land as those 
terms are defined in Section 
4-46-102
; and
(ii)
80% to the various taxing entities pro rata in accordance with the property tax 
levies for the current year.
(5)
(a)
The county assessor shall mail to an owner of the land that is subject to a rollback 
tax a notice that:
(i)
the land is withdrawn from this part;
(ii)
the land is subject to a rollback tax under this section; and
(iii)
the rollback tax is delinquent if the owner of the land does not pay the tax on or 
before the due date listed on the notice described in this Subsection (5)(a).
(b)
(i)
The rollback tax is due and payable within 60 days after the day on which the 
county assessor mails the notice required by Subsection (5)(a).
(ii)
Subject to Subsection (7), the rollback tax is delinquent if an owner of the land 
that is withdrawn from this part does not pay the rollback tax on or before the due 
date listed on the notice described in Subsection (5)(a).
(6)
(a)
Subject to Subsection (6)(b), the following are a lien on the land assessed under 
this part:
(i)
the rollback tax; and
(ii)
interest imposed in accordance with Subsection (7).
(b)
The lien described in Subsection (6)(a) shall:
(i)
arise upon the imposition of the rollback tax under this section;
(ii)
end on the day on which the rollback tax and interest imposed in accordance with 
Subsection (7) are paid in full; and
(iii)
relate back to the first day of the rollback period described in Subsection (3)(b).
(7)
(a)
A delinquent rollback tax under this section shall accrue interest:
(i)
from the date of delinquency until paid; and
(ii)
at the interest rate established under Section 
59-2-1331
 and in effect on January 1 
of the year in which the delinquency occurs.
(b)
The county treasurer shall include in the notice required by Section 
59-2-1317
 a 
rollback tax that is delinquent on September 1 of any year and interest calculated on 
that delinquent amount through November 30 of the year in which the county 
treasurer provides the notice under Section 
59-2-1317
.
(8)
(a)
Land that becomes ineligible for assessment under this part only as a result of an 
amendment to this part is not subject to the rollback tax if the owner of the land 
notifies the county assessor, in accordance with Subsection (2), that the land is 
withdrawn from this part.
(b)
Land described in Subsection (8)(a) that is withdrawn from this part as a result of an 
event other than an amendment to this part, whether voluntary or involuntary, is 
subject to the rollback tax.
(9)
Except as provided in Section 
59-2-511
, land that becomes exempt from taxation under 
Utah Constitution, Article XIII, Section 3, is not subject to the rollback tax if the land meets 
the requirements of Section 
59-2-503
 to be assessed under this part.
(10)
Land that becomes ineligible for assessment under this part only as a result of a split 
estate mineral rights owner exercising the right to extract a mineral is not subject to the 
rollback tax:
(a)
(i)
for the portion of the land required by a split estate mineral rights owner to 
extract a mineral if, after the split estate mineral rights owner exercises the right to 
extract a mineral, the portion of the property that remains in agricultural 
production still meets the acreage requirements of Section 
59-2-503
 for 
assessment under this part; or
(ii)
for the entire acreage that would otherwise qualify for assessment under this part 
if, after the split estate mineral rights owner exercises the right to extract a 
mineral, the entire acreage that would otherwise qualify for assessment under this 
part no longer meets the acreage requirements of Section 
59-2-503
 for assessment 
under this part only due to the extraction of the mineral by the split estate mineral 
rights owner; and
(b)
for the period of time that the property described in Subsection (10)(a) is ineligible 
for assessment under this part due to the extraction of a mineral by the split estate 
mineral rights owner.
(11)
(a)
A portion of land withdrawn from this part is not subject to the rollback tax if the 
portion of land:
(i)
qualifies for assessment under Part 17, Urban Farming Assessment Act; and
(ii)
for the tax year immediately following withdrawal, the owner of the portion of 
land applies in accordance with Section 
59-2-1707
 for the land to be assessed 
under Part 17, Urban Farming Assessment Act.
(b)
Any remaining portion of the withdrawn land that does not satisfy the requirements 
of Subsection (11)(a) is subject to the rollback tax.
Section 5, Section 
59-2-511
 is amended to read:
59-2-511
. Acquisition of land by governmental entity -- Requirements -- 
Rollback tax -- One-time in lieu fee payment -- Passage of title.
(1)
For purposes of this section, "governmental entity" means:
(a)
the United States;
(b)
the state;
(c)
a political subdivision of the state, including:
(i)
a county;
(ii)
a city;
(iii)
a town;
(iv)
a school district;
(v)
a special district; or
(vi)
a special service district; or
(d)
an entity created by the state or the United States, including:
(i)
an agency;
(ii)
a board;
(iii)
a bureau;
(iv)
a commission;
(v)
a committee;
(vi)
a department;
(vii)
a division;
(viii)
an institution;
(ix)
an instrumentality; or
(x)
an office.
(2)
(a)
Except as provided in Subsections (3) through (5), land acquired by a 
governmental entity is subject to the rollback tax imposed by this part if:
(i)
prior to the governmental entity acquiring
before the governmental entity acquires
the land, the land is assessed under this part; and
(ii)
after the governmental entity acquires the land, the land does not meet the 
requirements of Section 
59-2-503
 for assessment under this part.
(b)
A person dedicating a public right-of-way to a governmental entity shall pay the 
rollback tax imposed by this part if:
(i)
a portion of the public right-of-way is located within a subdivision as defined in 
Section 
10-9a-103
; or
(ii)
in exchange for the dedication, the person dedicating the public right-of-way 
receives:
(A)
money; or
(B)
other consideration.
(3)
(a)
Except as provided in Subsections (4) and (5), land acquired by a governmental 
entity is not subject to the rollback tax imposed by this part, but is subject to a 
one-time in lieu fee payment as provided in Subsection (3)(b), if:
(i)
the governmental entity acquires the land by eminent domain;
(ii)
(A)
the land is under the threat or imminence of eminent domain proceedings; 
and
(B)
the governmental entity provides written notice of the proceedings to the 
owner; or
(iii)
the land is donated to the governmental entity.
(b)
(i)
If a governmental entity acquires land under Subsection (3)(a)(iii), the 
governmental entity shall make a one-time in lieu fee payment:
(A)
to the county treasurer of the county in which the land is located; and
(B)
in an amount equal to the amount of rollback tax calculated under Section 
59-2-506
.
(ii)
If a governmental entity acquires land under Subsection (3)(a)(i) or (3)(a)(ii), the 
governmental entity shall make a one-time in lieu fee payment:
(A)
to the county treasurer of the county in which the land is located; and
(B)
(I)
if the land remaining after the acquisition by the governmental entity 
meets the requirements of Section 
59-2-503
, in an amount equal to the 
rollback tax under Section 
59-2-506
 on the land acquired by the 
governmental entity; or
(II)
if the land remaining after the acquisition by the governmental entity is less 
than five acres, in an amount equal to the rollback tax under Section 
59-2-506
 on the land acquired by the governmental entity and the land 
remaining after the acquisition by the governmental entity.
(iii)
For purposes of Subsection (3)(b)(ii), "land remaining after the acquisition by the 
governmental entity" includes other eligible acreage that is used in conjunction 
with the land remaining after the acquisition by the governmental entity.
(c)
The county treasurer shall pay 100% of the in lieu fee payment collected under this 
section to the county, which the county shall deposit and use in accordance with 
Section 
17-41-602
.
(c)
A county receiving an in lieu fee payment under Subsection (3)(b) shall distribute 
the revenues generated by the payment as follows:
(i)
20% to the county for use for open land and working agricultural land as those 
terms are defined in Section 
4-46-102
; and
(ii)
80% to the taxing entities in which the land is located.
(4)
Except as provided in Section 
59-2-506.5
, if land acquired by a governmental entity is 
made subject to a conservation easement in accordance with Section 
59-2-506.5
:
(a)
the land is not subject to the rollback tax imposed by this part; and
(b)
the governmental entity acquiring the land is not required to make an in lieu fee 
payment under Subsection (3)(b).
(5)
(a)
This Subsection (5) applies only to a governmental entity that is the state or a 
political subdivision of the state as described in Subsections (1)(b) and (c).
(b)
Land acquired by a governmental entity described in Subsection (5)(a) is not subject 
to the rollback tax imposed by this part.
(c)
Notwithstanding Subsection (5)(b), a governmental entity described in Subsection 
(5)(a) may not, within five years after the day on which the governmental entity 
acquires land, sell the land to a private entity unless the governmental entity makes a 
one-time in lieu fee payment:
(i)
to the county treasurer of the county in which the land is located;
(ii)
in an amount equal to the rollback tax under Section 
59-2-506
 on the land 
acquired by the governmental entity at the time of acquisition; and
(iii)
before selling the land to the private entity.
(6)
If a governmental entity acquires land subject to assessment under this part, title to the 
land may not pass to the governmental entity until the following are paid to the county 
treasurer:
(a)
any tax due under this part;
(b)
any one-time in lieu fee payment due under this part; and
(c)
any interest due under this part.
Section 6, Section 
59-2-1705
 is amended to read:
59-2-1705
. Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- 
Interest -- Notice -- Collection -- Distribution.
(1)
Except as provided in this section or Section 
59-2-1710
, land that is withdrawn from 
this part is subject to a rollback tax imposed as provided in this section.
(2)
(a)
An owner shall notify the county assessor that land is withdrawn from this part 
within 120 days after the day on which the land is withdrawn from this part.
(b)
An owner who fails to notify the county assessor under Subsection (2)(a) that land is 
withdrawn from this part is subject to a penalty equal to the greater of:
(i)
$10; or
(ii)
2% of the rollback tax due for the last year of the rollback period.
(3)
(a)
The county assessor shall determine the amount of the rollback tax by computing 
the difference for the rollback period described in Subsection (3)(b) between:
(i)
the tax paid while the land was assessed under this part; and
(ii)
the tax that would have been paid had the property not been assessed under this 
part.
(b)
For purposes of this section, the rollback period is a time period that:
(i)
begins on the later of:
(A)
except as provided in Subsection (3)(c), the date the land is first assessed 
under this part; or
(B)
five years preceding the day on which the county assessor mails the notice 
required by Subsection (5); and
(ii)
ends the day on which the county assessor mails the notice required by 
Subsection (5).
(c)
For land that was previously assessed under Part 5, Farmland Assessment Act, the 
date described in Subsection (3)(b)(i)(A) is the date the land was first assessed under 
Part 5, Farmland Assessment Act, unless the land was subject to a rollback tax 
imposed under Section 
59-2-506
.
(4)
(a)
The county treasurer shall:
(i)
collect the rollback tax; and
(ii)
after the rollback tax is paid, certify to the county recorder that the rollback tax 
lien on the property has been satisfied by:
(A)
preparing a document that certifies that the rollback tax lien on the property 
has been satisfied; and
(B)
providing the document described in Subsection (4)(a)(ii)(A) to the county 
recorder for recording.
(b)
The county treasurer shall pay 100% of the rollback tax collected under this section 
to the county, which the county shall deposit and use in accordance with Section 
17-41-602
.
(b)
The county treasurer shall pay the rollback tax collected under this section as 
follows:
(i)
20% to the county for use for land and working agricultural land as those terms 
are defined in Section 
4-46-102
; and
(ii)
80% to the various taxing entities pro rata in accordance with the property tax 
levies for the current year.
(5)
(a)
The county assessor shall mail to an owner of the land that is subject to a rollback 
tax a notice that:
(i)
the land is withdrawn from this part;
(ii)
the land is subject to a rollback tax under this section; and
(iii)
the rollback tax is delinquent if the owner of the land does not pay the tax on or 
before the due date listed on the notice described in this Subsection (5)(a).
(b)
(i)
The rollback tax is due and payable within 60 days after the day on which the 
county assessor mails the notice required by Subsection (5)(a).
(ii)
Subject to Subsection (7), the rollback tax is delinquent if an owner of the land 
that is withdrawn from this part does not pay the rollback tax on or before the due 
date listed on the notice described in Subsection (5)(a).
(6)
(a)
Subject to Subsection (6)(b), the rollback tax and interest imposed under 
Subsection (7) are a lien on the land assessed under this part.
(b)
The lien described in Subsection (6)(a) shall:
(i)
arise upon the imposition of the rollback tax under this section;
(ii)
end on the day on which the rollback tax and interest imposed under Subsection 
(7) are paid in full; and
(iii)
relate back to the first day of the rollback period described in Subsection (3)(b).
(7)
(a)
A delinquent rollback tax under this section shall accrue interest:
(i)
from the date of delinquency until paid; and
(ii)
at the interest rate established under Section 
59-2-1331
 and in effect on January 1 
of the year in which the delinquency occurs.
(b)
The county treasurer shall include in the notice required by Section 
59-2-1317
 a 
rollback tax that is delinquent on September 1 of any year and interest calculated on 
that delinquent amount through November 30 of the year in which the county 
treasurer provides the notice under Section 
59-2-1317
.
(8)
(a)
Land that becomes ineligible for assessment under this part only as a result of an 
amendment to this part is not subject to the rollback tax if the owner of the land 
notifies the county assessor, in accordance with Subsection (2), that the land is 
withdrawn from this part.
(b)
Land described in Subsection (8)(a) that is withdrawn from this part as a result of an 
event other than an amendment to this part, whether voluntary or involuntary, is 
subject to the rollback tax.
(9)
Except as provided in Section 
59-2-1710
, land that becomes exempt from taxation 
under Utah Constitution, Article XIII, Section 3, is not subject to the rollback tax if the 
land meets the requirements of Section 
59-2-1703
 to be assessed under this part.
Section 7, Section 
59-2-1710
 is amended to read:
59-2-1710
. Acquisition of land by governmental entity -- Requirements -- 
Rollback tax -- One-time in lieu fee payment -- Passage of title.
(1)
For purposes of this section, "governmental entity" means:
(a)
the United States;
(b)
the state;
(c)
a political subdivision of the state, including a county, city, town, school district, 
special district, or special service district; or
(d)
an entity created by the state or the United States, including an agency, board, 
bureau, commission, committee, department, division, institution, instrumentality, or 
office.
(2)
(a)
Except as provided in Subsections (3) and (4), land acquired by a governmental 
entity is subject to the rollback tax imposed by this part if:
(i)
before the governmental entity acquires the land, the land is assessed under this 
part; and
(ii)
after the governmental entity acquires the land, the land does not meet the 
requirements of Section 
59-2-1703
 for assessment under this part.
(b)
A person dedicating a public right-of-way to a governmental entity shall pay the 
rollback tax imposed by this part if:
(i)
a portion of the public right-of-way is located within a subdivision as defined in 
Section 
10-9a-103
; or
(ii)
in exchange for the dedication, the person dedicating the public right-of-way 
receives money or other consideration.
(3)
(a)
Except as provided in Subsection (4), land acquired by a governmental entity is 
not subject to the rollback tax imposed by this part, but is subject to a one-time in lieu 
fee payment as provided in Subsection (3)(b), if:
(i)
the governmental entity acquires the land by eminent domain;
(ii)
(A)
the land is under the threat or imminence of eminent domain proceedings; 
and
(B)
the governmental entity provides written notice of the proceedings to the 
owner; or
(iii)
the land is donated to the governmental entity.
(b)
(i)
If a governmental entity acquires land under Subsection (3)(a)(iii), the 
governmental entity shall make a one-time in lieu fee payment:
(A)
to the county treasurer of the county in which the land is located; and
(B)
in an amount equal to the amount of rollback tax calculated under Section 
59-2-1705
.
(ii)
A governmental entity that acquires land under Subsection (3)(a)(i) or (ii) shall 
make a one-time in lieu fee payment to the county treasurer of the county in which 
the land is located:
(A)
if the land remaining after the acquisition by the governmental entity meets 
the requirements of Section 
59-2-1703
, in an amount equal to the rollback tax 
under Section 
59-2-1705
 on the land acquired by the governmental entity; or
(B)
if the land remaining after the acquisition by the governmental entity is less 
than one acre, in an amount equal to the rollback tax under Section 
59-2-1705
on the land acquired by the governmental entity and the land remaining after 
the acquisition by the governmental entity.
(c)
The county treasurer shall pay 100% of the in lieu fee payment collected under this 
section to the county, which the county shall deposit and use in accordance with 
Section 
17-41-602
.
(c)
A county receiving an in lieu fee payment under Subsection (3)(b) shall distribute 
the revenues collected from the payment as follows:
(i)
20% to the county for use for open land and working agricultural land as those 
terms are defined in Section 
4-46-102
; and
(ii)
80% to the taxing entities in which the land is located.
(4)
(a)
This Subsection (4) applies only to a governmental entity that is the state or a 
political subdivision of the state as described in Subsections (1)(b) and (c).
(b)
Land acquired by a governmental entity described in Subsection (4)(a) is not subject 
to the rollback tax imposed by this part.
(c)
Notwithstanding Subsection (4)(b), a governmental entity described in Subsection 
(4)(a) may not, within five years after the day on which the governmental entity 
acquires land, sell the land to a private entity unless the governmental entity makes a 
one-time in lieu fee payment:
(i)
to the county treasurer of the county in which the land is located;
(ii)
in an amount equal to the rollback tax under Section 
59-2-1705
 on the land 
acquired by the governmental entity at the time of acquisition; and
(iii)
before selling the land to the private entity.
(5)
If a governmental entity acquires land subject to assessment under this part, title to the 
land may not pass to the governmental entity until any tax, one-time in lieu fee payment, 
and applicable interest due under this part are paid to the county treasurer.
Section 8. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
3-7-25 10:03 PM