Utah Code 54-8-13. Assessment list to be prepared
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Terms Used In Utah Code 54-8-13
- Assessment: means for the purpose of taxation wherever appropriate. See Utah Code 54-8-3
- Governing body: means the board of commissioners, city council, or board of trustees as may be appropriate depending on whether the improvement district is located in a county or within a city or town. See Utah Code 54-8-3
- Property: includes both real and personal property. See Utah Code 68-3-12.5
After a decision is taken by a governing body to proceed with the district and project, it shall cause to be prepared an assessment list detailing the total amount to be assessed, the specific properties assessed, and the amount of assessment on each piece of property.
Enacted by Chapter 157, 1969 General Session