2006 Utah Code - 17A-2-201 — Short title -- Policy of state -- Assessments.

     17A-2-201.   Short title -- Policy of state -- Assessments.
     (1) This act is known as the Cemetery Maintenance District Law of the state of Utah.
     (2) The maintaining, improving, and beautifying of cemeteries for the burial of the dead is declared to be one of the first considerations of a civilized people and a fixed and permanent policy of the state and a duty of beautifying, improving, and maintaining the cemetery or cemeteries within their cemetery maintenance districts for the sole purpose of improving and maintaining existing cemeteries within the districts is imposed upon the cemetery maintenance boards provided for in this part. It is declared and determined that any and all property within any cemetery maintenance district created under the provisions of this part is and shall be benefited ratably with all other property within the district in proportion to its taxable value by the creation of the district and by any and all improvements to the cemetery or cemeteries within the district for the maintenance of which the district was created and that all property within the district shall be assessed equally in proportion to its taxable value for the purpose of cemetery improvement and maintenance under the provisions of this part.

Renumbered and Amended by Chapter 186, 1990 General Session