Utah Code § 17B-2a-512

Removal of land from the assessor's roll
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(1) An irrigation district may direct a county treasurer to remove parcels of land from the district's
billing if:

(a) the land is publicly dedicated to a street, highway, or road; or
(b) the use of the land has so permanently changed as to prevent the beneficial use of water on
it.
(2) Each county treasurer shall comply with the direction of an irrigation district under Subsection
(1).

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