UTAH CODE (Last Updated: January 16, 2015) |
Title 11. Cities, Counties, and Local Taxing Units |
Chapter 42. Assessment Area Act |
Part 4. Assessments |
§ 11-42-409. Assessment requirements.
Latest version.
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(2) The assessment method a governing body uses to calculate an assessment may be according to frontage, area, taxable value, fair market value, lot, number of connections, equivalent residential unit, or any combination of these methods, as the governing body considers fair and equitable. (3) In calculating assessments, a governing body may: (a) use different methods for different improvements in an assessment area; and (b) assess different amounts in different zones, even when using the same method, if acquisition or construction costs differ from zone to zone. (4) (a) Each local entity shall make an allowance for each corner lot receiving the same improvement on both sides so that the property is not assessed at the full rate on both sides. (b) A local entity may allocate a corner lot allowance under Subsection (4)(a) to all other benefitted property within the assessment area by increasing the assessment levied against the other property. (5) (a) Assessments shall be fair and equitable according to the benefit to the benefitted property from the improvement. (b) To comply with Subsection (5)(a), a local entity may levy assessments within zones. (6) A local entity may levy an assessment that would otherwise violate a provision of this chapter if the owners of all property to be assessed enter into a written agreement with the local entity consenting to the assessment.
Enacted by Chapter 329, 2007 General Session