An owner of property that is proposed to be assessed and who does not want the property to be included in an assessment area may, within 60 days after the day of the hearing described in Subsection 11-42-204(1), file a written protest:
Terms Used In Utah Code 11-42-203
Adequate protests: means , for all proposed assessment areas except sewer assessment areas, timely filed, written protests under Section 11-42-203 that represent at least 40% of the frontage, area, taxable value, fair market value, lots, number of connections, or equivalent residential units of the property proposed to be assessed, according to the same assessment method by which the assessment is proposed to be levied, after eliminating:
(i)
protests relating to:
(A)
property that has been deleted from a proposed assessment area; or
(B)
an improvement that has been deleted from the proposed improvements to be provided to property within the proposed assessment area; and
Assessment area: means an area, or, if more than one area is designated, the aggregate of all areas within a local entity's jurisdictional boundaries that is designated by a local entity under 2, for the purpose of financing the costs of improvements, operation and maintenance, or economic promotion activities that benefit property within the area. See Utah Code 11-42-102
Governing body: means :
(a)
for a county, city, or town, the legislative body of the county, city, or town;
(b)
for a special district, the board of trustees of the special district;
(c)
for a special service district:
(i)
the legislative body of the county, city, or town that established the special service district, if no administrative control board has been appointed under Section 17D-1-301; or
(ii)
the administrative control board of the special service district, if an administrative control board has been appointed under Section 17D-1-301;
(d)
for the military installation development authority created in Section 63H-1-201, the board, as defined in Section 63H-1-102;
(e)
for the Utah Inland Port Authority, created in Section 11-58-201, the board, as defined in Section 11-58-102; and
(f)
for a public infrastructure district, the board of the public infrastructure district as defined in Section 17D-4-102. See Utah Code 11-42-102
Local entity: means :
(a)
a county, city, town, special service district, or special district;
(b)
an interlocal entity as defined in Section 11-13-103;
(c)
the military installation development authority, created in Section 63H-1-201;
Property: includes real property and any interest in real property, including water rights and leasehold rights. See Utah Code 11-42-102
Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
Unassessed benefitted government property: means property that a local entity may not assess in accordance with Section 11-42-408 but is benefitted by an improvement, operation and maintenance, or economic promotion activities. See Utah Code 11-42-102
(a)
against:
(i)
the designation of the assessment area;
(ii)
the inclusion of the owner’s property in the proposed assessment area;
(iii)
the proposed improvements to be acquired or constructed; or
(iv)
if applicable, the inclusion of an unassessed benefitted government property, the benefit for which the other assessed properties will collectively pay; or
(b)
protesting:
(i)
whether the assessment meets the requirements of Section 11-42-409; or
(ii)
any other aspect of the proposed designation of an assessment area.
(2)
Each protest under Subsection (1) shall:
(a)
describe or otherwise identify the property owned by the person filing the protest; and
(b)
include the signature of the owner of the property.
(3)
An owner may withdraw a protest at any time before the expiration of the 60-day period described in Subsection (1) by filing a written withdrawal with the governing body.
(4)
If the governing body intends to assess property within the proposed assessment area by type of improvement or classification, as described in Section 11-42-201, and the governing body has clearly noticed its intent, the governing body shall:
(a)
in determining whether adequate protests have been filed, aggregate the protests by the type of improvement or by classification; and
(b)
apply to and calculate for each type of improvement or classification the threshold requirements of adequate protests.
(5)
The failure of an owner of property within the proposed assessment area to file a timely written protest constitutes a waiver of any objection to:
(a)
the designation of the assessment area;
(b)
any improvement to be provided to property within the assessment area;
(c)
the inclusion of the owner’s property within the assessment area;
(d)
the fact, but not amount, of benefit to the owner’s property; and
(e)
the inclusion of an unassessed benefitted government property in the assessment area.
(6)
The local entity shall post the total and percentage of the written protests it has received on the local entity’s website, or, if no website is available, at the local entity’s place of business at least five days before the public meeting described in Section 11-42-206.
