11-42a-203. Levying an assessment within an energy assessment area– Prerequisites.
| (1) |
If a local entity designates an energy assessment area in accordance with this chapter, the local entity may:
Terms Used In Utah Code 11-42A-203- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- 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) |
levy an assessment within the energy assessment area; and |
| (b) |
collect the assessment by:
| (i) |
directly billing the property owner; or |
| (ii) |
inclusion on a property tax notice issued in accordance with this section and Section 59-2-1317. |
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| (2) |
If a local entity includes an assessment on a property tax notice as described in Subsection (1)(b) and bills for the assessment in the same manner as a property tax, the assessment constitutes a lien, is enforced, and is subject to other penalty provisions, in accordance with this chapter. |
| (3) |
If a local entity includes an assessment on a property tax notice, the county treasurer shall, on the property tax notice:
| (a) |
clearly state that the assessment is for the improvement provided by the local entity; and |
| (b) |
itemize the assessment separately from any other tax, fee, charge, interest, or penalty that is included on the property tax notice in accordance with Section 59-2-1317. |
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Enacted by Chapter 470, 2017 General Session
