Section 411 – Installment payment of assessments.
Effective 5/5/2021 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 date of the resolution or ordinance, except as […]
Section 208 – Recording notice of deletion if property is deleted from an assessment area.
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 deletion in a form that includes the legal description and tax identification number […]
Section 301 – Improvements made only under contract let to lowest responsive, responsible bidder — Publishing notice — Sealed bids — Procedure — Exceptions to contract requirement.
Effective 5/5/2021 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 assessment area only under contract let to the lowest responsive, responsible bidder […]
Section 302 – Contracts for work in an assessment area — Sources of payment — Payments as work progresses.
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 paid from proceeds from the sale of […]
Section 401 – Levying an assessment — Prerequisites — Assessment list — Partial payment allocation.
Effective 5/10/2016 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 within that assessment area as provided in this part. (b) If […]
Section 402 – Notice of assessment and board of equalization hearing.
Effective 7/1/2021 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 actual cost of the improvements; (c) the amount of the total estimated […]
Section 403 – Board of equalization — Hearings — Corrections to proposed assessment list — Report to governing body — Appeal — Board findings final — Waiver of objections.
Effective 5/12/2015 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 appoint a board of equalization. (2) Each board of equalization under this section […]
Section 404 – Adoption of a resolution or ordinance levying an assessment — Notice of the adoption — Effective date of resolution or ordinance — Notice of assessment interest.
Effective 5/5/2021 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 applicable, after the time for filing an appeal under […]
Section 405 – Limit on amount of assessment — Costs required to be paid by the local entity.
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 improvements; (c) the reasonable cost of: (i) (A) utility […]
Section 406 – Assessment for economic promotion activities — Duration — Reporting.
Effective 5/12/2015 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) subject to Subsection (1)(a)(ii), may levy an assessment to pay for economic […]