| (1) |
After the preparation of a resolution under Section 54-8-14, the governing body shall give notice of a public hearing on the proposed assessments. |
Terms Used In Utah Code 54-8-16
- 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
- Person: means :Utah Code 68-3-12.5
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- real property: includes :Utah Code 68-3-12.5
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Resolution: means ordinance when the governing body properly acts by ordinance rather than by resolution. See Utah Code 54-8-3
- 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
| (2) |
| (a) |
The governing body shall provide the notice described in Subsection (1) for the district, as a class B notice under Section 63G-30-102, for at least 20 days before the date of the hearing. |
| (b) |
The addresses to be used for the purpose of mailing notice as required by Subsection 63G-30-102(4)(b)(i) are:
| (i) |
the last address appearing on the real property assessment rolls of the county for each owner of real property whose property will be assessed for part of the cost of the improvement; and |
| (ii) |
the street number of each piece of improved property to be affected by the proposed assessment. |
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| (3) |
Each notice shall state that at the specified time and place, the governing body will hold a public hearing upon the proposed assessments and shall state that any owner of any property to be assessed pursuant to the resolution will be heard on the question of whether the owner’s property will be benefited by the proposed improvement to the amount of the proposed assessment against the owner’s property and whether the amount assessed against the owner’s property constitutes more than the owner’s proper proportional share of the total cost of the improvement. |
| (4) |
The notice shall further state where a copy of the resolution proposed to be adopted levying the assessments against all real property in the district will be on file for public inspection, and that subject to such changes and corrections therein as may be made by the governing body, it is proposed to adopt the resolution at the conclusion of the hearing. |
| (5) |
A published notice shall describe the boundaries or area of the district with sufficient particularity to permit each owner of real property therein to ascertain that the owner’s property lies in the district. |
| (6) |
The mailed notice may refer to the district by name and date of creation and shall state the amount of the assessment proposed to be levied against the real property of the person to whom the notice is mailed. |
Amended by Chapter 435, 2023 General Session
