2006 Utah Code - 17A-2-548 — Duties of trustees -- Equalizations.

     17A-2-548.   Duties of trustees -- Equalizations.
     (1) The board of trustees shall, as soon as may be, view each tract of land within the district, and shall carefully consider all of the damages and benefits that each particular tract of land will receive from the construction and maintenance of such drainage system, and assess each tract of land in accordance with the benefits to be received by it, making proper allowance for damage, if there be any.
     (2) After such assessment is made up, the secretary of the board of trustees shall transmit the same to the county legislative body and the county legislative body shall within 15 days after receipt thereof, cause not less than 15 days' notice to be sent by mail to each landowner in the district of the amount of benefits assessed upon the land owned by him within the district; and stating therein the time and place where the county legislative body shall meet as a board of equalization to hear and determine complaints made against such assessments.
     (3) The county legislative body shall sit as a board of equalization of drainage district benefits and taxes, and shall equalize and finally determine the assessments of benefits and taxes to be made and levied upon each tract of land within the district. Such assessments of benefits shall be the basis of liens upon the lands within the district for all district indebtedness.

Amended by Chapter 254, 2000 General Session