The Utah County Board of Commissioners on Jan. 31 deferred action on a rollback tax tied to Milks Properties LLC after the property owner and counsel urged the board to reconsider assessing a five-year rollback on land the owner says has not been in production for years.
County staff explained the Farmland Assessment Act (commonly called Greenbelt) imposes a rollback when a parcel no longer meets acreage or production requirements; staff said the rollback can cover up to five years. The county recommended the rollback because records indicate the property no longer met production criteria. The assessor noted the county typically monitors production and triggers reviews on changes of ownership.
Applicant counsel Brady told the board the county had evidence the parcel failed production requirements “at least 2 years before” the recent purchase and questioned why the county had not acted sooner. Owner Chris Millikum described plans to use part of the 15½-acre property for a motocross track and equestrian arena for youth and asked the board to consider abatement or alternatives. Millikum said he was unaware of a lien or the Greenbelt status at purchase and emphasized community benefit: “I have x amount of businesses… There’s 20 families here that have 4 businesses on average just to pay for their kids to be on dirt bike,” and “I’ll pay the fee. You work out a deal, I'll pay it.”
County Assessor Bert Garfield and other staff emphasized the county does not immediately remove parcels from Greenbelt the instant production lapses; they monitor and allow property owners a chance to return to production before taking action. Commissioners discussed payment plans and administrative options to lessen the immediate burden; one commissioner moved to strike the Milks Properties item from the current consent actions so staff could work with the owner on a payment plan and related options. That motion was seconded and adopted by voice vote, allowing staff and the owner to pursue alternatives rather than enforcing the rollback immediately.
Separately, owner Vic Tavano raised a different claim about association assessments on a Sundance cabin; staff advised that some charges are collected on behalf of the North Fork district and that the treasurer/assessor offices would follow up.
What comes next: county staff will work with the Milks Properties owner and the county treasurer/assessor on possible payment plan or remediation steps and then return the item for formal action when a recommended path is ready.