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

Utah Statutes

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

Utah § 11-42-408

Title 11Cities, Counties, and Local Taxing Units

Ch. 11-42Assessment Area Act

Part 11-42-4Assessments

This text of Utah § 11-42-408 (Assessment against government land prohibited -- Exception.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 11-42-408 (2026).

Text

(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.