Title 11, Cities, Counties, and Local Taxing Units

11-39-101. Definitions. As used in this chapter: (1) "Bid limit" means: (a) for a building improvement: (i) for the year 2003, $40,000; and (ii) for each year after 2003, the amount of the bid limit for the previous year, plus an amount calculated by multiplying the amount of the…

11-39-102. Requirement for plans and specifications and cost estimate. Each local entity intending to undertake a building improvement or public works project paid for by the local entity shall cause: (1) plans and specifications to be made for the building improvement or public …

11-39-103. Requirements for undertaking a building improvement or public works project -- Request for bids -- Notice -- Authority to reject bids. (1) If the estimated cost of the building improvement or public works project exceeds the bid limit, the local entity shall, if it det…

11-39-104. Exceptions. (1) The requirements of Section 11-39-103 do not apply to: (a) emergency repairs; (b) a building improvement or public works project if the estimated cost under Section 11-39-102 is less than the bid limit; or (c) the conduct or management of any of the dep…

11-39-105. Retained payments. Each payment that the local entity retains on a contract with a private person, firm, or corporation shall be retained and released as provided in Section 13-8-5.

11-39-106. Attorney's fees and costs in civil action. In a civil action to enforce the provisions of this part against a local entity, the court may award attorney's fees and costs to the prevailing party.

11-39-107. Procurement code. (1) This chapter may not be construed to: (a) prohibit a county or municipal legislative body from adopting the procedures of the procurement code; or (b) limit the application of the procurement code to a special district or special service district.…

11-39-108. Use of overhead spray irrigation. (1) As used in this section: (a) "Active recreation area" means an area of local entity property that is: (i) dedicated to active use; and (ii) installed or maintained on an area with a slope of not more than 25%. (b) "Active use" mean…

11-40-101. Definitions. As used in this chapter: (1) "Applicant" means a person who seeks employment with a public water utility, either as an employee or as an independent contractor, and who, after employment, would, in the judgment of the public water utility, be in a position…

11-40-102. Criminal background check authorized -- Written notice required. (1) A public water utility may: (a) require an applicant to submit to a criminal background check as a condition of employment; (b) periodically require existing employees of the public water utility to s…

11-40-103. Duties of the Criminal Investigation and Technical Services Division -- Costs of separate file and background check. (1) If a public water utility requests the division to conduct a criminal background check, the division shall: (a) release to the public water utility …

11-40-104. Written notice to person whose employment is denied or terminated -- Right to respond and seek review. If a public water utility denies or terminates the employment of a person because of information obtained through a criminal background check under this chapter, the …

11-41-102. Definitions. As used in this part: (1) "Agreement" means an oral or written agreement between a public entity and a person. (2) "Business entity" means a sole proprietorship, partnership, limited partnership, limited liability company, corporation, or other entity or a…

11-41-103. Prohibition on retail facility incentive payments -- Exceptions. (1) Except as provided in Subsection (2), a public entity may not: (a) make a retail facility incentive payment under an agreement that is initiated or entered into on or after July 1, 2022; or (b) initia…

11-41-104. Reporting and notification requirements -- Notice to state auditor. (1)(a) For a fiscal year beginning on or after July 1, 2022, a public entity that makes a retail facility incentive payment described in Subsections 11-41-103(2)(a) through (c) shall submit a written r…

11-41-201. Definitions. As used in this part: (1) "Incentive" means a payment of public funds, funded by tax increment or personal property tax revenue: (a) from a political subdivision to a person; (b) for the development, construction, renovation, operating, or citing of a larg…

11-41-202. Political subdivisions prohibited from providing incentives -- Exceptions. (1) Beginning on May 6, 2027, except as provided in Subsections (2) and (3), a political subdivision may not provide an incentive to a large load data center. (2)(a) A municipality or county, or…

11-42-101. Title. This chapter is known as the "Assessment Area Act."

11-42-102. Definitions. (1) As used in this chapter: (a) "Adequate protests" means, for all proposed assessment areas except sewer assessment areas, timely filed, written protests under Section 11-42-203 that represent at least 40% of the frontage, area, taxable value, fair marke…

11-42-103. Limit on effect of this chapter. (1) Nothing in this chapter may be construed to authorize a local entity to provide an improvement or service that the local entity is not otherwise authorized to provide. (2) Notwithstanding Subsection (1), a local entity may provide a…

11-42-104. Waiver by property owners -- Requirements. (1) The owners of property to be assessed within an assessment area may waive: (a) the prepayment period under Subsection 11-42-411(6); (b) a procedure that a local entity is required to follow to: (i) designate an assessment …

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…