2006 Utah Code - 17A-2-540 — Right-of-way -- Highways and railroads may be assessed -- Assessment of governmental units.

     17A-2-540.   Right-of-way -- Highways and railroads may be assessed -- Assessment of governmental units.
     (1) The board of trustees may use any part of the right-of-way of any public highway, road or street, for the purpose of the work to be done, provided such use will not permanently destroy or materially impair such public highway, road or street for public use.
     (2) (a) If in the judgment of the board of trustees any public highway, road or street, or any railroad right-of-way or any part of the same is or will be benefitted by the drainage canals and works to be constructed:
     (i) or that have been constructed, benefits and taxes shall be assessed and equalized against such public highway, road, street, or railroad right-of-way in the same manner as against lands in private ownership within the district and such public highways, roads and streets and railroad rights of way are in all respect subject to the provisions of the drainage laws of this state; and
     (ii) the state, county, city or town having control of such public highway, road or street or the owner of such railroad right-of-way shall pay the taxes assessed and equalized against the same irrespective of whether or not it owns the fee simple title to the land covered by such highway, road or street, or railroad right-of-way.
     (b) Notwithstanding Subsection (2)(a), the state shall not be required to pay any such taxes for the years prior to 1955.

Amended by Chapter 254, 2000 General Session