2006 Utah Code - 17A-2-530 — Viewing of annexed land by board of trustees -- Assessment for taxation -- Board of equalization -- Hearing -- Notice -- Lien for taxes.

     17A-2-530.   Viewing of annexed land by board of trustees -- Assessment for taxation -- Board of equalization -- Hearing -- Notice -- Lien for taxes.
     (1) The board of trustees shall, as soon as practicable after an annexation of land to the district under Title 17B, Chapter 2, Part 5, Annexation:
     (a) view each tract of land so annexed to the district;
     (b) carefully consider all the damages and benefits that each particular tract of land shall receive from the annexation to the drainage district and from the construction and maintenance of such drainage system; and
     (c) assess each tract of land in accordance with the benefits to be received by it, making proper allowance for damage, if any.
     (2) After the assessment under Subsection (1) is made, the board of trustees shall transmit the assessment to the county legislative body.
     (3) (a) The county legislative body shall:
     (i) at its next regular meeting fix a time and place where it shall sit as a board of equalization and equalize and determine the benefits and taxes to be assessed against the land; and
     (ii) except as provided in Subsection (3)(b), publish a notice of the board of equalization hearing at least once each week for two consecutive weeks in a newspaper having general circulation in the county or counties where the drainage district is situated.
     (b) If the annexation resulted from a petition signed by all the owners of real property within the annexed area whose addresses were included in the petition, the county legislative body may, in lieu of the notice under Subsection (3)(a)(ii), give notice of the board of equalization hearing by mailing a copy of the notice to each owner of real property at the address stated in the petition.
     (c) (i) The first publication of the notice required under Subsection (3)(a)(ii) shall not be less than 15 days or more than 30 days prior to the date of the hearing.
     (ii) If the residence or post office address of an owner of the lands so annexed is known, the county clerk shall cause a copy of the notice and a copy of the proposed benefits to be sent by United States mail to the landowner at least 15 days prior to the time fixed for the hearing.
     (d) The notice shall state generally the purpose of the hearing and the time and place where the county legislative body shall meet as a board of equalization to hear and determine any complaint against the assessments.
     (4) (a) The county legislative body, at the time and place stated in the notice, shall sit as a board of equalization and shall make and determine the benefits to be assessed against each tract of annexed land.
     (b) The assessment of benefits shall be added to and made a part of the benefit assessment roll of the drainage district, and thereafter:
     (i) all such lands, easements, or interests in land shall be assessed in accordance with the assessment roll; and
     (ii) such assessment roll of benefits and taxes or user fees or charges shall be the basis of a lien upon the parcels of land or interest in land as thus equalized for all district purposes and indebtedness.

Amended by Chapter 90, 2001 General Session