|How is productive value determined?|
|How is land classified?|
|What does it take to qualify?|
|Production Requirement Defined|
|How do I apply?|
|Who may apply?|
|Can leased land qualify?|
|What happens when land is withdrawn?|
|Land Classification Schedule|
To qualify for the Farmland Assessment Act land must produce in excess of 50 percent of the average agricultural production per acre for the given type of land and the given county or area. To determine production levels the following sources are used: the most recent publication of Utah Agricultural Statistics; crop and enterprise budgets published by Utah State University; or standards established by the Tax Commission.
(1) A farmer grows alfalfa. The average annual production of alfalfa in his area is four tons per acre per year. To qualify the land must produce more than two tons per acre per year.
(2) A rancher has 10 acres of irrigated pasture which would reasonably carry 10 cows or 50 sheep through the grazing season. To qualify, he will need to graze more than five head of cattle or 25 sheep.