- Constitution of Utah: Article XIII, Sections 2 & Section 3
- Utah Code Annotated: Sections 59-2-501 through 59-2-515
- Tax Commission Rules: R884-24P-42, 52 and 53
- the amount of taxes that would have been charged under a market-based assessment, and
- the amount of taxes that were actually charged under the FAA assessment.
The Board of Equalization hears appeals from property owners who feel the Assessor's office incorrectly withdrew their property from Greenbelt and assessed the rollback tax. Individuals who receive a notice of Greenbelt Rollback Billing and Withdrawal from Farmland Assessment Act will have 45 days to appeal the rollback from the date of the notice. Individuals with questions about the Farmland Assessment Act, appealing a rollback tax, or what the requirement for “Greenbelt” status is, contact Diane Garcia in the Utah County Assessor's office at 801-851-8288 or firstname.lastname@example.org.
Rollback Appeal Form