State Codes and Statutes

Statutes > Utah > Title-11 > Chapter-42 > 11-42-401

11-42-401. Levying an assessment -- Prerequisites -- Assessment list.
(1) If a local entity has designated an assessment area in accordance with Part 2,Designating an Assessment Area, the local entity may levy an assessment against property withinthat assessment area as provided in this part.
(2) Before a governing body may adopt a resolution or ordinance levying an assessmentagainst property within an assessment area:
(a) the governing body shall:
(i) subject to Subsection (3), prepare an assessment list designating:
(A) each parcel of property proposed to be assessed; and
(B) the amount of the assessment to be levied against the property;
(ii) appoint a board of equalization as provided in Section 11-42-403; and
(iii) give notice as provided in Section 11-42-402; and
(b) the board of equalization, appointed under Section 11-42-403, shall hold hearings,make any corrections it considers appropriate to an assessment, and report its findings to thegoverning body as provided in Section 11-42-403.
(3) (a) The governing body of a local entity shall prepare the assessment list described inSubsection (2)(a)(i) at any time after:
(i) the governing body has determined the estimated or actual operation and maintenancecosts, if the assessment is to pay operation and maintenance costs;
(ii) the governing body has determined the estimated or actual economic promotion costsdescribed in Section 11-42-206, if the assessment is to pay for economic promotion activities; or
(iii) for any other assessment, the governing body has determined:
(A) the estimated or actual acquisition and construction costs of all proposedimprovements within the assessment area, including overhead costs and authorizedcontingencies;
(B) the estimated or actual property price for all property to be acquired to provide theproposed improvements; and
(C) the reasonable cost of any work to be done by the local entity.
(b) In addition to the requirements of Subsection (3)(a), the governing body of a localentity shall prepare the assessment list described in Subsection (2)(a)(i) before:
(i) the light service has commenced, if the assessment is to pay for light service; or
(ii) the park maintenance has commenced, if the assessment is to pay for parkmaintenance.
(4) A local entity may levy an assessment for some or all of the cost of improvementswithin an assessment area, including payment of:
(a) operation and maintenance costs of improvements constructed within the assessmentarea;
(b) (i) if an outside entity furnishes utility services or maintains utility improvements, theactual cost that the local entity pays for utility services or for maintenance of improvements; or
(ii) if the local entity itself furnishes utility service or maintains improvements, for thereasonable cost of supplying the utility service or maintenance;
(c) the reasonable cost of supplying labor, materials, or equipment in connection withimprovements; and
(d) (i) the reasonable cost of connection fees; or
(ii) the reasonable costs, as determined by the local entity governing body, if the local

entity owns or supplies any sewer, storm drainage, water, gas, electric, or communicationsconnections.
(5) A local entity may not levy an assessment for an amount donated or contributed foran improvement or part of an improvement.
(6) The validity of an otherwise valid assessment is not affected because the actual costof improvements exceeds the estimated cost.
(7) (a) Subject to Subsection (7)(b), an assessment levied to pay for operation andmaintenance costs may not be levied over a period of time exceeding five years beginning on theday on which the local entity adopts the assessment ordinance or assessment resolution for theoperation and maintenance costs assessment.
(b) A local entity may levy an additional assessment described in Subsection (7)(a) in theassessment area designated for the assessment described in Subsection (7)(a) if, after thefive-year period expires, the local entity complies with the provisions of this part.

Amended by Chapter 238, 2010 General Session