§ 11-42a-203 — Levying an assessment within an energy assessment area-- Prerequisites.

Utah § 11-42a-203

• Jurisdiction: Utah
• Title 11: Cities, Counties, and Local Taxing Units
• Ch. 11-42a: Commercial Property Assessed Clean Energy Act
• Part 11-42a-2: Energy Assessments

Text

(1) If a local entity designates an energy assessment area in accordance with this chapter, the local entity may:

(1)(a) levy an assessment within the energy assessment area; and
(1)(b) collect the assessment by:
(1)(b)(i) directly billing the property owner; or
(1)(b)(ii) inclusion on a property tax notice issued in accordance with this section and Section 59-2-1317.
(2) If a local entity includes an assessment on a property tax notice as described in Subsection (1)(b) and bills for the assessment in the same manner as a property tax, the assessment constitutes a lien, is enforced, and is subject to other penalty provisions, in accordance with this chapter.
(3) If a local entity includes an assessment on a property tax notice, the county treasurer shall, on the property tax notice:

(3)(a) clearly state that the assessment is for the improvement provided by the local entity; and
(3)(b) itemize the assessment separately from any other tax, fee, charge, interest, or penalty that is included on the property tax notice in accordance with Section 59-2-1317.

Legislative History

Enacted by Chapter 470, 2017 General Session