11-42-408.  Assessment against government land prohibited — Exception.

(1) 

Terms Used In Utah Code 11-42-408

  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • Land: includes :Utah Code 68-3-12.5
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Public agency: means :
    (a) the state or any agency, department, or division of the state; and
    (b) a political subdivision of the state. See Utah Code 11-42-102
  • Service: means :
    (a) water, sewer, storm drainage, garbage collection, library, recreation, communications, or electric service;
    (b) economic promotion activities; or
    (c) any other service that a local entity is required or authorized to provide. See Utah Code 11-42-102
    (a)  Except as provided in Subsection (2), a local entity may not levy an assessment against property owned by the federal government or a public agency, even if the property benefits from the improvement.

    (b)  Notwithstanding Subsection (1)(a), a public agency may contract with a local entity:

    (i)  for the local entity to provide an improvement to property owned by the public agency; and

    (ii)  to pay for the improvement provided by the local entity.

    (c)  Nothing in this section may be construed to prevent a local entity from imposing on and collecting from a public agency, or a public agency from paying, a reasonable charge for a service rendered or material supplied by the local entity to the public agency, including a charge for water, sewer, or lighting service.
  • (2)  Notwithstanding Subsection (1):

    (a)  a local entity may continue to levy and enforce an assessment against property acquired by a public agency within an assessment area if the acquisition occurred after the assessment area was designated; and

    (b)  property that is subject to an assessment lien at the time it is acquired by a public agency continues to be subject to the lien and to enforcement of the lien if the assessment and interest on the assessment are not paid when due.

    Amended by Chapter 470, 2017 General Session