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 412 – Assessment fund — Uses of money in the fund — Treasurer’s duties with respect to the fund.
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) The governing body shall: (a) deposit into the assessment […]
Section 413 – Surplus assessments — Payment of bonds — Rebate of assessment if improvements abandoned.
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 an owner of property within an assessment area according […]
Section 414 – Remaining interest and other money in assessment fund to be transferred to the guaranty fund or the local entity’s general fund.
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 other amounts for the benefit and credit of an assessment that […]
Section 415 – Pledge and use of improvement revenues — Reducing installment payments — Notice — Overpayment of installment.
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 the costs and expenses of making, operating, and maintaining […]
Section 416 – Validation of prior assessment proceedings.
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) Nothing in this section may be construed to affect the validity of an assessment […]
Section 408 – Assessment against government land prohibited — Exception.
Effective 3/28/2017 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. (b) Notwithstanding Subsection (1)(a), a public agency may contract with […]
Section 409 – Assessment requirements and prohibitions — Economic promotion activities assessment requirements and prohibitions — Allocation for unassessed benefitted government property.
Effective 5/9/2017 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 appropriate allocation for an unassessed benefitted government property, may not assess a property for more than the […]
Section 410 – Amending an assessment resolution or ordinance.
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 to: (A) the total cost of an improvement; (B) operation and maintenance costs; or (C) […]
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 […]