Utah County panel denies multiple green-belt appeals, continues others for more evidence

The Utah County Commission heard appeals of Green Belt property-tax classifications and on Sept. 1 denied multiple requests to retain preferential agricultural assessment while continuing others for further review.

County attorneys and appraisal staff told property owners that parcels failed to meet statutory Green Belt requirements and outlined an alternate pathway, the county's urban farming program, for parcels with 1 to 4.99 acres in active production.

Katrina Cole, attorney for the Utah County Assessor's Office, told the commission that the assessor's office "has a statutory and constitutional duty under article 13 section 2 of the Utah constitution to make sure that everyone's assessed and taxed at an equal and uniform rate." She said Green Belt classification requires at least five contiguous acres actively devoted to agricultural uses and a reasonable expectation of profit.

On several cases the assessor's office found accessory residential construction, commercial storage or insufficient production had reduced the area in active agriculture below the five-acre threshold. Bert, identified in the meeting as the county assessor, and Diane, the county's Green Belt staff member, advised owners about applying instead for the urban farming classification that…