Section 501 – Assessment constitutes a lien — Characteristics of an assessment lien.

Effective 5/8/2018 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 with Section 11-42-206, in the office of the recorder of the county […]

Section 502 – Enforcement of an assessment lien — Pre-May 10, 2016, procedure.

Effective 5/8/2018 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, for an assessment or an installment of […]

Section 502.1 – Enforcement of an assessment lien — Post-May 10, 2016, procedure.

Effective 3/28/2020 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 foreclosure procedure initiated on or after May 10, […]

Section 503 – Local entity payments to avoid a default in local entity obligations — Reimbursement of payments when property sold at tax or foreclosure sale.

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 amount due, plus interest, penalties, and costs; (b) the amounts […]

Section 504 – Assessments on property that the local entity acquires at tax sale or foreclosure — Transferring title of property in lieu of paying assessments — Reimbursement.

Effective 5/12/2015 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 into the assessment fund all applicable annual installments […]

Section 505 – Default in the payment of an installment of an assessment — Interest and costs — Restoring the property owner to the right to pay installments.

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 governing body may: (a) declare the delinquent amount […]

Section 506 – Release and discharge of assessment lien — Notice of dissolution of assessment area.

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, a release and discharge of the […]