Cities, Counties, and Local Taxing Units
Assessment Area Act
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 assessment lien on that property.
     (b) Each release and discharge under Subsection (1)(a) shall:
     (i) include a legal description of the affected property; and
     (ii) comply with other applicable requirements for recording a document.
     (2) (a) Upon all assessments levied within an assessment area having been paid in full, or upon payment in full having been provided for, the local entity shall file, in the office of the recorder of the county in which the property within the assessment area is located, a notice of the dissolution of the assessment area.
     (b) Each notice under Subsection (2)(a) shall:
     (i) include a legal description of the property assessed within the assessment area; and
     (ii) comply with all other applicable requirements for recording a document.

Enacted by Chapter 329, 2007 General Session
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