Utah Statutes

§ 11-42b-111 — Action to contest assessment or proceeding.

Utah·Title 11 Cities, Counties, and Local Taxing Units·Ch. 11-42b Convention and Tourism Business Assessment Area Act
(1)A person who contests an assessment or any proceeding to designate an assessment area may commence a civil action against the specified county to:
(1)(a) set aside a proceeding to designate an assessment area; or
(1)(b) enjoin the levy or collection of an assessment.
(2)A person bringing an action under Subsection (1) shall bring the action in the district court with jurisdiction in the specified county.
(3)(3)(a) Except as provided in Subsection (3)(b), a person may not begin the action against or serve a summons relating to the action on the specified county more than 30 days after:
(3)(a)(i) the effective date of the designation ordinance or resolution adopted under Section 11-42b-107, if the action relates to the designation of an assessment area or the levying of an assessment;

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Legislative History

Enacted by Chapter 376, 2022 General Session

Nearby Sections

15
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