Title 54 Public Utilities Chapter 8 Utah Underground Conversion of Utilities Law Section 15 Board of equalization and review -- Appointment -- Functions and authority.
54-8-15.Board of equalization and review -- Appointment -- Functions and
authority.
Whenever the governing body of any municipality shall propose to levy any tax under any
provision of this chapter, it shall before doing so, appoint a board of equalization and review
which shall consist of three or more of its members. This board shall perform the functions of the
governing body under Sections 54-8-16 and 54-8-17 and shall have authority to make corrections
in the proposed assessments under the provisions of Section 54-8-17. After having concluded the
public hearings provided for in Section 54-8-17, the board shall make a report to the body
appointing it of any changes or corrections made by it in the assessment list together with its
finding that each piece of property within the improvement district will be benefited in amounts
not less than the assessment to be levied against such property.
Amended by Chapter 92, 1987 General Session
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