11-42a-203. Levying an assessment within an energy assessment area-- Prerequisites.
(1) If a local entity designates an energy assessment area in accordance with this chapter, the local entity may: levy an assessment within the energy assessment area; and collect the assessment by: directly billing the property owner; or 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 Subsectionand 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. (1)(b)
(3) If a local entity includes an assessment on a property tax notice, the county treasurer shall, on the property tax notice: clearly state that the assessment is for the improvement provided by the local entity; and 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