Utah Code 11-42-402. Notice of assessment and board of equalization hearing

11-42-402. Notice of assessment and board of equalization hearing.
Each notice required under Subsection 11-42-401(2)(a)(iii) shall:

(1)

state:

Terms Used In Utah Code 11-42-402

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
Assessment method: means the method:

(a)	by which an assessment is levied against benefitted property, whether by frontage, area, taxable value, fair market value, lot, parcel, number of connections, equivalent residential unit, any combination of these methods, or any other method; and

(b)

that, when applied to a benefitted property, accounts for an assessment that meets the requirements of Section 11-42-409. See Utah Code 11-42-102

Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

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;

(d)	a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, including a public infrastructure district created by a development authority;

(e)	the Utah Inland Port Authority, created in Section 11-58-201; or

(f)	any other political subdivision of the state. See Utah Code 11-42-102 Property: includes real property and any interest in real property, including water rights and leasehold rights. See Utah Code 11-42-102
(a)	that an assessment list is completed and available for examination at the offices of the local entity;

(b)	the total estimated or actual cost of the improvements;

(c)	the amount of the total estimated or actual cost of the proposed improvements to be paid by the local entity;

(d)	the amount of the assessment to be levied against benefitted property within the assessment area;

(e)	the assessment method used to calculate the proposed assessment;

(f)	the unit cost used to calculate the assessments shown on the assessment list, based on the assessment method used to calculate the proposed assessment; and

(g)	the dates, times, and place of the board of equalization hearings under Subsection 11-42-401(2)(b)(i); and

(2)	for at least 20, but not more than 35, days before the day on which the first hearing of the board of equalization is held, be published for the local entity’s jurisdiction, as a class B notice under Section 63G-30-102.

Amended by Chapter 435, 2023 General Session

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