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

277 words·~1 min read·/ut/title-11/chapter-42/11-42-408

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 3/25/2025

(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.

(b)Notwithstanding Subsection (1)(a) , a public agency may contract with a local entity:

(i)for the local entity to provide an improvement to property owned by the public agency; and

(ii)to pay for the improvement provided by the local entity.

(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):

(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

(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

(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.

Amended by Chapter 347 , 2025 General Session