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Cities, Counties, and Local Taxing Units | |
Assessment Area Act | |
Section 401 | Levying an assessment -- Prerequisites -- Assessment list. |
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11-42-401. Levying an assessment -- Prerequisites -- Assessment list. (1) 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. (2) Before a governing body may adopt a resolution or ordinance levying an assessment against property within an assessment area: (a) the governing body shall: (i) subject to Subsection (3), prepare an assessment list designating: (A) each parcel of property proposed to be assessed; and (B) the amount of the assessment to be levied against the property; (ii) appoint a board of equalization as provided in Section 11-42-403; and (iii) give notice as provided in Section 11-42-402; and (b) the board of equalization, appointed under Section 11-42-403, shall hold hearings, make any corrections it considers appropriate to an assessment, and report its findings to the governing body as provided in Section 11-42-403. (3) (a) The governing body of a local entity shall prepare the assessment list described in Subsection (2)(a)(i) at any time after: (i) the governing body has determined the estimated or actual operation and maintenance costs, if the assessment is to pay operation and maintenance costs; (ii) the governing body has determined the estimated or actual economic promotion costs described in Section 11-42-206, if the assessment is to pay for economic promotion activities; or (iii) for any other assessment, the governing body has determined: (A) the estimated or actual acquisition and construction costs of all proposed improvements within the assessment area, including overhead costs and authorized contingencies; (B) the estimated or actual property price for all property to be acquired to provide the proposed improvements; and (C) the reasonable cost of any work to be done by the local entity. (b) In addition to the requirements of Subsection (3)(a), the governing body of a local entity shall prepare the assessment list described in Subsection (2)(a)(i) before: (i) the light service has commenced, if the assessment is to pay for light service; or (ii) the park maintenance has commenced, if the assessment is to pay for park maintenance. (4) A local entity may levy an assessment for some or all of the cost of improvements within an assessment area, including payment of: (a) operation and maintenance costs of improvements constructed within the assessment area; (b) (i) if an outside entity furnishes utility services or maintains utility improvements, the actual cost that the local entity pays for utility services or for maintenance of improvements; or (ii) if the local entity itself furnishes utility service or maintains improvements, for the reasonable cost of supplying the utility service or maintenance; (c) the reasonable cost of supplying labor, materials, or equipment in connection with improvements; and (d) (i) the reasonable cost of connection fees; or (ii) the reasonable costs, as determined by the local entity governing body, if the local
entity owns or supplies any sewer, storm drainage, water, gas, electric, or communications
connections.
Amended by Chapter 238, 2010 General Session |
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