Utah Code 11-42a-203. Levying an assessment within an energy assessment area– Prerequisites
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(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
(1)(a) levy an assessment within the energy assessment area; and
(1)(b) collect the assessment by:
(1)(b)(i) directly billing the property owner; or
(1)(b)(ii) inclusion on a property tax notice issued in accordance with this section and Section 59-2-1317.
(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:
(3)(a) clearly state that the assessment is for the improvement provided by the local entity; and
(3)(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.