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) the cost of economic promotion activities; or
- (ii) that results in a tract, lot, block, or parcel not being fully assessed or assessed in an incorrect amount;
- (i) with respect to:
- (b) reallocate or adjust assessments under the original assessment resolution or ordinance for operation and maintenance costs or the costs of economic promotion activities;
- (c) reallocate or adjust assessments under the original assessment resolution or ordinance; or
- (d) reduce an assessment as a result of the issuance of refunding bonds.
- (a) correct a deficiency, omission, error, or mistake:
- (2) If an amendment under Subsection (1)(a) or (c) results in an increase in an assessment for any property owner, the governing body shall comply with the notice requirements of Section 11-42-402, unless the owner waives notice as provided in Section 11-42-104.
Amended by Chapter 246, 2009 General Session