§ 11-42a-104 — Action to contest assessment or proceeding -- Requirements -- Exclusive remedy -- Bonds and assessment incontestable.

Utah § 11-42a-104

• Jurisdiction: Utah
• Title 11: Cities, Counties, and Local Taxing Units
• Ch. 11-42a: Commercial Property Assessed Clean Energy Act
• Part 11-42a-1: General Provisions

Text

(1) (1)(a) A person may commence a civil action against a local entity to contest an assessment, a proceeding to designate an energy assessment area, or a proceeding to levy an assessment.
(1)(b) The remedies available in a civil action described in Subsection (1)(a) are:
(1)(b)(i) setting aside the proceeding to designate an energy assessment area; or
(1)(b)(ii) enjoining the levy or collection of an assessment.
(2) (2)(a) A person bringing an action under Subsection (1) shall bring the action in the district court with jurisdiction in the county in which the energy assessment area is located.
(2)(b) A person may not begin the action against or serve a summons relating to the action on the local entity more than 30 days after the earlier of:
(2)(b)(i) the date of publication or posting of the notice of the adoption of a parameters resolution that the local entity adopts in accordance with Section 11-42a-201;
(2)(b)(ii) the effective date of the energy assessment resolution or ordinance; or
(2)(b)(iii) the written agreement between a local entity and a third-party lender, described in Section 11-42a-302.
(3) An action under Subsection (1) is the exclusive remedy of a person:

(3)(a) claiming an error or irregularity in an assessment, a proceeding to designate an energy assessment area, or a proceeding to levy an assessment; or
(3)(b) challenging a bondholder's or third-party lender's right to repayment.
(4) A court may not set aside, in part or in whole or declare invalid an assessment, a proceeding to designate an energy assessment area, or a proceeding to levy an assessment because of an error or irregularity that does not relate to the equity or justice of the assessment or proceeding.
(5) Except as provided in Subsection (6), after the expiration of the 30-day period described in Subsection (2)(b):

(5)(a) the following become incontestable against any person that has not commenced an action and served a summons as provided in this section:
(5)(a)(i) the written agreement entered into or to be entered into under Section 11-42a-302;
(5)(a)(ii) the energy assessment bonds and refunding assessment bonds:

(5)(a)(ii)(A) that a local entity has issued or intends to issue; or
(5)(a)(ii)(B) with respect to the creation of an energy assessment area; and
(5)(a)(iii) assessments levied on property in the energy assessment area; and
(5)(b) a court may not inquire into and a person may not bring a suit to enjoin or challenge:
(5)(b)(i) the issuance or payment of an energy assessment bond or a refunding assessment bond;
(5)(b)(ii) the payment under the written agreement between a local entity and a third-party lender described in Section 11-42a-302;
(5)(b)(iii) the levy, collection, or enforcement of an assessment;
(5)(b)(iv) the legality of an energy assessment bond, a refunding assessment bond, or a written agreement between a local entity and a third-party lender described in Section 11-42a-302; or
(5)(b)(v) an assessment.
(6) (6)(a) A person may bring a claim of misuse of assessment funds through a mandamus action regardless of the expiration of the 30-day period described in Subsection (2)(b).
(6)(b) This section does not prohibit the filing of criminal charges against or the prosecution of a party for the misuse of assessment funds.

Legislative History

Amended by Chapter 431, 2018 General Session