Levying an assessment within an energy assessment area-- Prerequisites.
Utah Code § 11-42a-203
in effect11-42a-203. Levying an assessment within an energy assessment area-- Prerequisites.
(1) If a local entity designates an energy assessment area in accordance with this chapter, the local entity may:
(a) levy an assessment within the energy assessment area; and
(b) collect the assessment by:
(i) directly billing the property owner; or
(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:
(a) clearly state that the assessment is for the improvement provided by the local entity; and
(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.
Enacted by Chapter 470, 2017 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title11/Chapter42A/11-42a-S203.htmlFetched: 10/26/2026