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Assessments

Title 11 — Cities, Counties, and Local Taxing Units §§ 11-42-401–11-42-416

  • Utah Code § 11-42-401— Levying an assessment -- Prerequisites -- Assessment list -- Partial payment allocation
  • Utah Code § 11-42-402— Notice of assessment and board of equalization hearing
  • Utah Code § 11-42-403— Board of equalization -- Hearings -- Corrections to proposed assessment list -- Report to governing body -- Appeal -- Board findings final -- Waiver of objections
  • Utah Code § 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
  • Utah Code § 11-42-405— Limit on amount of assessment -- Costs required to be paid by the local entity
  • Utah Code § 11-42-406— Assessment for economic promotion activities -- Duration -- Reporting
  • Utah Code § 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
  • Utah Code § 11-42-408— Assessment against government land prohibited -- Exception
  • Utah Code § 11-42-409— Assessment requirements and prohibitions -- Economic promotion activities assessment requirements and prohibitions -- Allocation for unassessed benefitted government property
  • Utah Code § 11-42-410— Amending an assessment resolution or ordinance
  • Utah Code § 11-42-411— Installment payment of assessments
  • Utah Code § 11-42-412— Assessment fund -- Uses of money in the fund -- Treasurer's duties with respect to the fund
  • Utah Code § 11-42-413— Surplus assessments -- Payment of bonds -- Rebate of assessment if improvements abandoned
  • Utah Code § 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
  • Utah Code § 11-42-415— Pledge and use of improvement revenues -- Reducing installment payments -- Notice -- Overpayment of installment
  • Utah Code § 11-42-416— Validation of prior assessment proceedings