Title 54 Public Utilities Chapter 8 Utah Underground Conversion of Utilities Law Section 5 Apportionment of costs -- Assessment against benefitted property -- Public lands not subject to assessment.
54-8-5.Apportionment of costs -- Assessment against benefitted property -- Public
lands not subject to assessment.
(1) If an improvement district is created as provided in this chapter, the governing body
of the county or municipality that created the improvement district may levy an assessment on
property within the district.
(2) (a) If an assessment is levied under this section, it shall be levied on all blocks, lots,
parts of blocks, and lots, tracts, or parcels of property bounding, abutting upon, or adjacent to the
improvements or affected or specially benefitted by the improvements to the extent of the
benefits to the property because of the improvements.
(b) The benefits to the property may be indirect and need not actually increase the fair
market value of the property.
(3) A governing body may levy an assessment under this section to the full depth of the
property or to the depth determined by the governing body.
(4) Assessments under this section shall be equal and uniform according to the benefits
received.
(5) (a) Assessments may be according to area, frontage, assessed value, taxable value,
lot, number of connections, or any combination of these methods, as the governing body
considers fair and equitable.
(b) Different improvements in an improvement district may be assessed according to
different methods.
(c) The governing body shall make an allowance for corner lots so that they are not
assessed at full rate on both sides adjacent to the street.
(6) The entire cost of the improvement may be assessed against the benefitted property as
provided in this section or, if money for paying part of such cost is available from any other
source, the money so available may be so applied and the remaining cost so assessed against the
benefitted property.
(7) The cost and expenses to be assessed as provided in this section shall include the
contract price of the improvement, engineering and clerical services, advertising, cost of
inspection, cost of collecting assessments, and interest upon bonds if issued, and for legal
services for preparing proceedings and advising in regard thereto.
(8) Fee lands and property of public entities such as the federal government, the state, or
any county, city, or town may not be considered as lands or property benefitted by any
improvement district, and, unless such public entity within the boundaries of an improvement
district consents in writing, filed before the governing body adopts the resolution provided for in
Section 54-8-8, the lands and property of such public entity shall not be subject to assessment for
the payment of any of the cost or expense of such improvement.
Amended by Chapter 129, 2006 General Session
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