2006 Utah Code - 17A-2-1428 — Objections to assessments -- Hearings -- Procedure -- Appeal.

     17A-2-1428.   Objections to assessments -- Hearings -- Procedure -- Appeal.
     (1) (a) Before August 8 of each year in which assessments under class B, C, or D are made, the board shall designate a time and place where it will meet within the district for the purpose of hearing objections to those assessments.
     (b) The board shall give prior notice of the hearing by publication in two issues, a week apart, in a newspaper of general circulation published in each county in which lands of the district are located.
     (c) If no newspaper is published in a county, the notice shall be published in an adjoining county.
     (d) The notice shall contain the following information:
     (i) a general description of the property so assessed;
     (ii) the amount of the assessment fixed by the board; and
     (iii) the time and place fixed by the board for hearing objections to the assessments.
     (2) Any owner of property may contact the secretary of the board to determine:
     (a) whether his real estate is covered by the assessment; and
     (b) the amount of the assessment.
     (3) (a) If any person thinks that his property has been assessed too high, or has been erroneously or illegally assessed, he may, at any time before the date of the hearing, file written objections to the assessments, stating the grounds of his objections.
     (b) This statement shall be verified by the affidavit of the person or his agent.
     (c) In the hearing, the board shall hear the evidence and arguments concerning the correctness or legality of the assessment and may modify the assessment.
     (4) (a) Any owner of property desiring to appeal from the findings of the board as to assessment shall, within 30 days from the finding of the board:
     (i) file with the clerk of the court a written notice requesting a trial by the court; and
     (ii) file a bond with good and sufficient security to be approved by the clerk of the court in a sum not exceeding $200.
     (b) If the finding of the court is less favorable to the appellant than the finding of the board, the appellant shall pay the cost of the appeal.
     (c) The appellant shall state specifically the part of the order from which the appeal is taken.
     (d) If more than one appeal is taken, the court may upon showing that the appeal may be consolidated without injury to the interests of any one, consolidate and try the appeals together.
     (5) (a) The court may not disturb the findings of the board unless the findings of the board are manifestly disproportionate to the assessments imposed upon other property in the district created under this part.
     (b) The court shall act as quickly as possible after the appeal is filed.
     (c) If no appeal is filed within the time prescribed in this section, then the assessment is final and conclusive evidence that the assessments have been made in proportion to the benefits conferred upon the property in the district.
     (d) The assessment shall constitute a perpetual lien upon the assessed property until paid.

Amended by Chapter 261, 1996 General Session