11-42-408. Assessment against government land prohibited -- Exception.
(1) Except as provided in Subsection, a local entity may not levy an assessment against property owned by the federal government or a public agency, even if the property benefits from the improvement. (2) Notwithstanding Subsection, a public agency may contract with a local entity: (1)(a) for the local entity to provide an improvement to property owned by the public agency; and to pay for the improvement provided by the local entity. Nothing in this section may be construed to prevent a local entity from imposing on and collecting from a public agency, or a public agency from paying, a reasonable charge for a service rendered or material supplied by the local entity to the public agency, including a charge for water, sewer, or lighting service.
(2) Notwithstanding Subsection: (1) a local entity may continue to levy and enforce an assessment against property acquired by a public agency within an assessment area if the acquisition occurred after the assessment area was designated; and property that is subject to an assessment lien at the time it is acquired by a public agency continues to be subject to the lien and to enforcement of the lien if the assessment and interest on the assessment are not paid when due; or a local entity may levy and enforce an assessment against property owned by the federal government or a public agency if the federal government or public agency, as applicable, consents in writing to the local entity levying the assessment.