Utah § 11-42-408 Assessment against government land prohibited -- Exception.

Utah Statutes

§ 11-42-408 — Assessment against government land prohibited -- Exception.

Utah·Title 11 Cities, Counties, and Local Taxing Units·Ch. 11-42 Assessment Area Act·Part 11-42-4 Assessments

(1)(1)(a) Except as provided in Subsection (2), a local entity may not levy an assessment against property owned by the federal government or a public agency, even if the property benefits from the improvement.

(1)(b) Notwithstanding Subsection (1)(a), a public agency may contract with a local entity:

(1)(b)(i) for the local entity to provide an improvement to property owned by the public agency; and

(1)(b)(ii) to pay for the improvement provided by the local entity.

(1)(c) Nothing in this section may be construed to prevent a local entity from imposing on and collecting from a public agency, or a public agency from paying, a reasonable charge for a service rendered or material supplied by the local entity to the public agency, including a charge for water, sewer, or lighting service.

(2)

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(1) (1)(a) Except as provided in Subsection (2), a local entity may not levy an assessment against property owned by the federal government or a public agency, even if the property benefits from the improvement.
(1)(b) Notwithstanding Subsection (1)(a), a public agency may contract with a local entity:
(1)(b)(i) for the local entity to provide an improvement to property owned by the public agency; and
(1)(b)(ii) to pay for the improvement provided by the local entity.
(1)(c) Nothing in this section may be construed to prevent a local entity from imposing on and collecting from a public agency, or a public agency from paying, a reasonable charge for a service rendered or material supplied by the local entity to the public agency, including a charge for water, sewer, or lighting service.
(2) Notwithstanding Subsection (1):
(2)(a) (2)(a)(i) a local entity may continue to levy and enforce an assessment against property acquired by a public agency within an assessment area if the acquisition occurred after the assessment area was designated; and
(2)(a)(ii) property that is subject to an assessment lien at the time it is acquired by a public agency continues to be subject to the lien and to enforcement of the lien if the assessment and interest on the assessment are not paid when due; or
(2)(b) a local entity may levy and enforce an assessment against property owned by the federal government or a public agency if the federal government or public agency, as applicable, consents in writing to the local entity levying the assessment.

Utah § 11-42-408 (Assessment against government land prohibited -- Exception.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.