| (1) |
If an improvement district is created as provided in this chapter, the governing body of the county or municipality that created the improvement district may levy an assessment on property within the district. |
Terms Used In Utah Code 54-8-5
- Assessment: means for the purpose of taxation wherever appropriate. See Utah Code 54-8-3
- City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- Contract: A legal written agreement that becomes binding when signed.
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- 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
- 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
- Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
- Writing: includes :Utah Code 68-3-12.5
| (2) |
| (a) |
If an assessment is levied under this section, it shall be levied on all blocks, lots, parts of blocks, and lots, tracts, or parcels of property bounding, abutting upon, or adjacent to the improvements or affected or specially benefitted by the improvements to the extent of the benefits to the property because of the improvements. |
| (b) |
The benefits to the property may be indirect and need not actually increase the fair market value of the property. |
|
| (3) |
A governing body may levy an assessment under this section to the full depth of the property or to the depth determined by the governing body. |
| (4) |
Assessments under this section shall be equal and uniform according to the benefits received. |
| (5) |
| (a) |
Assessments may be according to area, frontage, assessed value, taxable value, lot, number of connections, or any combination of these methods, as the governing body considers fair and equitable. |
| (b) |
Different improvements in an improvement district may be assessed according to different methods. |
| (c) |
The governing body shall make an allowance for corner lots so that they are not assessed at full rate on both sides adjacent to the street. |
|
| (6) |
The entire cost of the improvement may be assessed against the benefitted property as provided in this section or, if money for paying part of such cost is available from any other source, the money so available may be so applied and the remaining cost so assessed against the benefitted property. |
| (7) |
The cost and expenses to be assessed as provided in this section shall include the contract price of the improvement, engineering and clerical services, advertising, cost of inspection, cost of collecting assessments, and interest upon bonds if issued, and for legal services for preparing proceedings and advising in regard thereto. |
| (8) |
Fee lands and property of public entities such as the federal government, the state, or any county, city, or town may not be considered as lands or property benefitted by any improvement district, and, unless such public entity within the boundaries of an improvement district consents in writing, filed before the governing body adopts the resolution provided for in Section 54-8-8, the lands and property of such public entity shall not be subject to assessment for the payment of any of the cost or expense of such improvement. |
Amended by Chapter 129, 2006 General Session
