Title 11, Cities, Counties, and Local Taxing Units

11-42-105. No limitation on other local entity powers -- Conflict with other statutory provisions. (1) This chapter may not be construed to limit a power that a local entity has under other applicable law to: (a) make an improvement or provide a service; (b) create a district; (c…

11-42-106. Action to contest assessment or proceeding -- Requirements -- Exclusive remedy -- Bonds and assessment incontestable. (1) A person who contests an assessment or any proceeding to designate an assessment area or levy an assessment may commence a civil action against the…

11-42-107. Accepting donation or contribution. A local entity may accept any donation or contribution from any source for the payment or the making of an improvement in an assessment area.

11-42-108. Utility connections before paving or repaving is done -- Failure to make connection. (1) The governing body may require: (a) that before paving or repaving is done within an assessment area, all water, gas, sewer, and underground electric and telecommunications connect…

11-42-109. Severability. A court's invalidation of any provision of this chapter may not be considered to affect the validity of any other provision of this chapter.

11-42-201. Resolution or ordinance designating an assessment area -- Classifications within an assessment area -- Preconditions to adoption of a resolution or ordinance. (1)(a) Subject to the requirements of this part, a governing body of a local entity intending to levy an asses…

11-42-202. Requirements applicable to a notice of a proposed assessment area designation -- Notice. (1) Each notice required under Subsection 11-42-201(2)(a) shall: (a) state that the local entity proposes to: (i) designate one or more areas within the local entity's jurisdiction…

11-42-203. Protests. (1) An owner of property that is proposed to be assessed and who does not want the property to be included in an assessment area may, within 60 days after the day of the hearing described in Subsection 11-42-204(1), file a written protest: (a) against: (i) th…

11-42-204. Hearing. (1) On the date and at the time and place specified in the notice under Section 11-42-202, the governing body shall hold a public hearing. (2)(a) The governing body: (i) subject to Subsection (2)(a)(ii), may continue the public hearing from time to time to a f…

11-42-205. Unimproved property. (1)(a) Before a local entity may designate an assessment area in which more than 75% of the property proposed to be assessed consists of unimproved property, and designation of the assessment area would require that the local entity issue bonds, th…

11-42-206. Public meeting -- Adoption of a resolution or ordinance regarding a proposed assessment area -- Designation prohibited if adequate protests filed -- Recording of resolution or ordinance and notice of proposed assessment. (1)(a) After holding a public hearing under Sect…

11-42-207. Adding property to an assessment area. (1) A local entity may add to a designated assessment area property to be benefitted and assessed if the governing body: (a) finds that the inclusion of the property will not adversely affect the owners of property already in the …

11-42-208. Recording notice of deletion if property is deleted from an assessment area. If, after adoption of a designation resolution or ordinance under Section 11-42-206, a local entity deletes property from the assessment area, the local entity shall record a notice of deletio…

11-42-301. Improvements made only under contract let to lowest responsive, responsible bidder -- Publishing notice -- Sealed bids -- Procedure -- Exceptions to contract requirement. (1) Except as otherwise provided in this section, a local entity may make improvements in an asses…

11-42-302. Contracts for work in an assessment area -- Sources of payment -- Payments as work progresses. (1) A contract for work in an assessment area or for the purchase of property required to make an improvement in an assessment area may require the contract obligation to be …

11-42-401. Levying an assessment -- Prerequisites -- Assessment list -- Partial payment allocation. (1)(a) If a local entity has designated an assessment area in accordance with Part 2, Designating an Assessment Area, the local entity may levy an assessment against property withi…

11-42-402. Notice of assessment and board of equalization hearing. Each notice required under Subsection 11-42-401(2)(a)(iii) shall: (1) state: (a) that an assessment list is completed and available for examination at the offices of the local entity; (b) the total estimated or ac…

11-42-403. Board of equalization -- Hearings -- Corrections to proposed assessment list -- Report to governing body -- Appeal -- Board findings final -- Waiver of objections. (1) After preparing an assessment list under Subsection 11-42-401(2)(a)(i), the governing body shall appo…

11-42-404. Adoption of a resolution or ordinance levying an assessment -- Notice of the adoption -- Effective date of resolution or ordinance -- Notice of assessment interest. (1)(a) After receiving a final report from a board of equalization under Subsection 11-42-403(5) or, if …

11-42-405. Limit on amount of assessment -- Costs required to be paid by the local entity. (1) An assessment levied within an assessment area may not, in the aggregate, exceed the sum of: (a) the contract price or estimated contract price; (b) the acquisition price of improvement…

11-42-406. Assessment for economic promotion activities -- Duration -- Reporting. (1)(a) If the governing body of a local entity designates an assessment area in accordance with Part 2, Designating an Assessment Area, for economic promotion activities, the governing body: (i) sub…

11-42-407. Improvements that change the grade of an existing street, alley, or sidewalk -- Improvements that improve an intersection or spaces opposite an alley. (1) If an improvement in an assessment area involves changing the grade of an existing street, alley, or sidewalk, the…

11-42-408. Assessment against government land prohibited -- Exception. (1)(a) Except as provided in Subsection (2), 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. (…

11-42-409. Assessment requirements and prohibitions -- Economic promotion activities assessment requirements and prohibitions -- Allocation for unassessed benefitted government property. (1)(a) Each local entity that levies an assessment under this chapter: (i) except for an appr…

11-42-410. Amending an assessment resolution or ordinance. (1) A governing body may adopt a resolution or ordinance amending the original assessment resolution or ordinance adopted under Section 11-42-404 to: (a) correct a deficiency, omission, error, or mistake: (i) with respect…

11-42-411. Installment payment of assessments. (1)(a) In an assessment resolution or ordinance, the governing body may, subject to Subsection (1)(b), provide that some or all of the assessment be paid in installments over a period: (i) not to exceed 20 years from the effective da…

11-42-412. Assessment fund -- Uses of money in the fund -- Treasurer's duties with respect to the fund. (1) The governing body of each local entity that levies an assessment under this part on benefitted property within an assessment area shall establish an assessment fund. (2) T…

11-42-413. Surplus assessments -- Payment of bonds -- Rebate of assessment if improvements abandoned. (1) As used in this section: (a) "Current owner" means the owner of property at the time a rebate under this section is paid. (b) "Last-known address" means the last address of a…

11-42-414. Remaining interest and other money in assessment fund to be transferred to the guaranty fund or the local entity's general fund. The treasurer of each local entity that collects interest from the investment of an assessment fund or that receives penalties, costs, and o…

11-42-415. Pledge and use of improvement revenues -- Reducing installment payments -- Notice -- Overpayment of installment. (1) A local entity may, by resolution adopted by the governing body, provide for the pledge and use of any improvement revenues to pay: (a) some or all of t…

11-42-416. Validation of prior assessment proceedings. (1) Subject to Subsection (2), all proceedings taken before April 30, 2007 related to the levy of assessments are validated, ratified, and confirmed, and the assessments are declared to be legal and valid assessments. (2) Not…

11-42-501. Assessment constitutes a lien -- Characteristics of an assessment lien. (1) If the governing body of the local entity that adopts an assessment resolution or ordinance records the assessment resolution or ordinance and the notice of proposed assessment, in accordance w…

11-42-502. Enforcement of an assessment lien -- Pre-May 10, 2016, procedure. (1) The provisions of this section apply to any property that is: (a)(i) located within the boundaries of an assessment area; and (ii) the subject of a foreclosure procedure initiated before May 10, 2016…

11-42-502.1. Enforcement of an assessment lien -- Post-May 10, 2016, procedure. (1)(a) Except as provided in Subsection (1)(b), the provisions of this section apply to any property that is: (i) located within the boundaries of an assessment area; and (ii) the subject of a foreclo…

11-42-503. Local entity payments to avoid a default in local entity obligations -- Reimbursement of payments when property sold at tax or foreclosure sale. (1) To avoid a default in the payment of outstanding local entity obligations, a local entity may pay: (a) the delinquent am…

11-42-504. Assessments on property that the local entity acquires at tax sale or foreclosure -- Transferring title of property in lieu of paying assessments -- Reimbursement. (1)(a) Each local entity that purchases property at a tax sale or foreclosure under this part shall pay i…

11-42-505. Default in the payment of an installment of an assessment -- Interest and costs -- Restoring the property owner to the right to pay installments. (1) If an assessment is payable in installments and a default occurs in the payment of an installment when due, the governi…

11-42-506. Release and discharge of assessment lien -- Notice of dissolution of assessment area. (1)(a) Upon an assessment on a parcel of property having been paid in full, the local entity shall file, in the office of the recorder of the county in which the property is located, …

11-42-601. Interim warrants. (1) A local entity may issue interim warrants against an assessment area. (2) An interim warrant may be in any amount up to: (a) as portions of the work on improvements in an assessment area are completed, 90% of the value of the completed work, as es…

11-42-602. Bond anticipation notes. (1) A local entity may by resolution authorize the issuance of bond anticipation notes. (2) A local entity may use the proceeds from the issuance of bond anticipation notes to pay: (a) the estimated acquisition and contract price; (b) the prope…

11-42-603. Sources of payment for interim warrants and bond anticipation notes. Each local entity that has issued interim warrants or bond anticipation notes shall pay the warrants or notes from: (1) proceeds from the sale of assessment bonds; (2) cash the local entity receives f…

11-42-604. Notice regarding resolution or ordinance authorizing interim warrants or bond anticipation notes -- Complaint contesting warrants or notes -- Prohibition against contesting warrants and notes. (1) A local entity may publish notice, as provided in Subsection (2), of a r…

11-42-605. Local entity may authorize the issuance of assessment bonds -- Limit on amount of bonds -- Features of assessment bonds. (1) After the 25-day prepayment period under Subsection 11-42-411(6) has passed or, if the 25-day prepayment period is waived under Section 11-42-10…

11-42-606. Assessment bonds are not a local entity's general obligation -- Liability and responsibility of a local entity that issues assessment bonds. (1) Assessment bonds are not a general obligation of the local entity that issues them. (2) A local entity that issues assessmen…

11-42-607. Refunding assessment bonds. (1) A local entity may, by a resolution adopted by the governing body, authorize the issuance of refunding assessment bonds as provided in this section, in whole or in part, whether at or before the maturity of the prior bonds, at stated mat…

11-42-608. Reducing assessments after issuance of refunding assessment bonds. (1) Each local entity that issues refunding assessment bonds shall adopt a resolution or ordinance amending the assessment resolution or assessment ordinance previously adopted. (2) Each amending resolu…