Utah legislation has enacted House Bill H112 (effective 1/1/2014), which provides a provision related to the assessment of property if a threatened or endangered species is present. When assessing the fair market value of property, a county assessor must consider whether a threatened or endangered species is present on any portion of the property, including any impact the presence of a threatened or endangered species has on the functionality of the property, the ability to use the property and property rights. This provision does not prohibit a county assessor from considering any other factor affecting the fair market value of the property.
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