Utah Statutes
§ 17B-2a-207 — Public highways, roads, or streets or railroad rights-of-way benefitted by district works.
Utah·Title 17B Limited Purpose Local Government Entities - Special Districts·Ch. 17B-2a Provisions Applicable to Different Types of Special Districts·Part 17B-2a-2 Drainage District Act
If a drainage district board of trustees determines that a public highway, road, street, or railroad right-of-way is or will be benefitted by district drainage canals or other works that have been or will be constructed:
(1)the district shall assess benefits and taxes against the public highway, road, street, or railroad right-of-way in the same manner as if the highway, road, street, or railroad right-of-way were in private ownership;
(2)the district may treat the highway, road, street, or railroad right-of-way the same as it would treat private land; and
(3)the state or local entity having control of the public highway, road, or street or the owner of the railroad right-of-way shall pay the applicable taxes assessed against the land, whether or not it owns the fee simple title to the
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Legislative History
Enacted by Chapter 329, 2007 General Session
Nearby Sections
15
§ 17B-1-1001
Provisions applicable to property tax levy.§ 17B-1-1003
Trustee reporting requirement.§ 17B-1-102
Definitions.§ 17B-1-104
Property owner provisions.§ 17B-1-104.5
Groundwater right owner provisions -- Vote.§ 17B-1-105
Name of special district -- Name change.§ 17B-1-107
Recording a release of lien.§ 17B-1-110
Compliance with nepotism requirements.§ 17B-1-1102
General obligation bonds.§ 17B-1-1103
Levy to pay for general obligation bonds.