Utah Code 11-42-404. Adoption of a resolution or ordinance levying an assessment — Notice of the adoption — Effective date of resolution or ordinance — Notice of assessment interest
11-42-404. Adoption of a resolution or ordinance levying an assessment — Notice of the adoption — Effective date of resolution or ordinance — Notice of assessment interest.
(1)
Terms Used In Utah Code 11-42-404
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
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 resolution: means a resolution adopted by a local entity under Section 11-42-404 that levies an assessment on benefitted property within an assessment area. See Utah Code 11-42-102
Designation ordinance: means an ordinance adopted by a local entity under Section 11-42-206 designating an assessment area. See Utah Code 11-42-102
Designation resolution: means a resolution adopted by a local entity under Section 11-42-206 designating an assessment area. See Utah Code 11-42-102
Economic promotion activities: means activities that promote economic growth in a commercial area of a local entity, including:
(a)
sponsoring festivals and markets;
(b)
promoting business investment or activities;
(c)
helping to coordinate public and private actions; and
(d)
developing and issuing publications designed to improve the economic well-being of the commercial 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
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;
Property: includes real property and any interest in real property, including water rights and leasehold rights. See Utah Code 11-42-102
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(a)
After receiving a final report from a board of equalization under Subsection 11-42-403(5) or, if applicable, after the time for filing an appeal under Subsection 11-42-403(6) has passed, the governing body may adopt a resolution or ordinance levying an assessment against benefitted property within the assessment area designated in accordance with 2.
(b)
Except as provided in Subsection (1)(c), a local entity may not levy more than one assessment under this chapter for an assessment area designated in accordance with 2.
(c)
A local entity may levy more than one assessment in an assessment area designated in accordance with 2, if:
(i)
the local entity has adopted a designation resolution or designation ordinance for each assessment in accordance with Section 11-42-201; and
(ii)
the assessment is levied to pay:
(A)
subject to Section 11-42-401, operation and maintenance costs;
(B)
subject to Section 11-42-406, the costs of economic promotion activities; or
(C)
the costs of environmental remediation activities.
(d)
An assessment resolution or ordinance adopted under Subsection (1)(a):
(i)
need not describe each tract, block, lot, part of block or lot, or parcel of property to be assessed;
(ii)
need not include the legal description or tax identification number of the parcels of property assessed in the assessment area; and
(iii)
is adequate for purposes of identifying the property to be assessed within the assessment area if the assessment resolution or ordinance incorporates by reference the corrected assessment list that describes the property assessed by legal description and tax identification number.
(2)
(a)
A local entity that adopts an assessment resolution or ordinance shall give notice of the adoption for the local entity’s jurisdiction, as a class A notice under Section 63G-30-102, for at least 21 days.
(b)
No other publication or posting of the resolution or ordinance is required.
(3)
Notwithstanding any other statutory provision regarding the effective date of a resolution or ordinance, each assessment resolution or ordinance takes effect:
(a)
on the date of publication or posting of the notice under Subsection (2); or
(b)
at a later date provided in the resolution or ordinance.
(4)
(a)
The governing body of each local entity that has adopted an assessment resolution or ordinance under Subsection (1) shall, within five days after the day on which the 25-day prepayment period under Subsection 11-42-411(6) has passed, file a notice of assessment interest with the recorder of the county in which the assessed property is located.
(b)
Each notice of assessment interest under Subsection (4)(a) shall:
(i)
state that the local entity has an assessment interest in the assessed property;
(ii)
if the assessment is to pay operation and maintenance costs or for economic promotion activities, state the maximum number of years over which an assessment will be payable; and
(iii)
describe the property assessed by legal description and tax identification number.
(c)
A local entity’s failure to file a notice of assessment interest under this Subsection (4) has no affect on the validity of an assessment levied under an assessment resolution or ordinance adopted under Subsection (1).
