2006 Utah Code - 17A-2-760 — Assessment of damages and benefits -- Board of equalization.

     17A-2-760.   Assessment of damages and benefits -- Board of equalization.
     The board of trustees shall, as soon as may be after the establishment of a local improvement district, view each tract of land within the district, and shall carefully consider the benefits and damages that each particular tract of land will receive from the construction and maintenance of such local improvement and assess each tract of land in accordance with the benefits received by it, making proper allowance for damages if there be any. 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 cause notice to be sent by mail to each landowner in the local improvement district of the amount of benefits assessed against the landowner's land within the local improvement district, and shall state therein the time and place when the county legislative body shall meet as a board of equalization to hear and determine complaints made against such assessment. The county legislative body shall sit as a board of equalization of local improvement district benefits and shall equalize and finally determine the assessment to be made and levied upon each tract of land within the local improvement district, in the manner provided for by law for equalizing state and county taxes, and shall thereupon certify the same to the county assessor of each county within which any part of the local improvement district is located, who shall enter the same in the tax rolls.

Amended by Chapter 254, 2000 General Session