certain property tax notices. (1) The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessing land: (a) that meets the requirements of Section 59-2-1703 to be assessed under this part; and (b) for which the owner has: (i) made a timely application in accordance with Section 59-2-1707 for assessment under this part; and (ii) obtained approval of the application described in Subsection (1)(b)(i) from the county assessor. (2) In addition to the value determined in accordance with Subsection (1), the fair market value assessment shall be included on the notices described in: (a) Section 59-2-919.1; and (b) Section 59-2-1317. (3) The county board of equalization shall review the agricultural use value and fair market value assessments each year as provided under Section 59-2-1001.
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