2006 Utah Code - 17A-3-215 — Exemption of publicly-owned property -- Exception -- Service charges.

     17A-3-215.   Exemption of publicly-owned property -- Exception -- Service charges.
     (1) Except as provided in Subsection (2), a governing entity may not levy an assessment against property located in the district which is owned by the federal government, the state of Utah, the county, a school district, a municipality or other political subdivision of the state of Utah, or by any department or division of any of the foregoing public entities even though this property is benefited by improvements made; but each public entity is authorized to contract with the governing entity for the making of the improvement and for the payment of the cost of it to the governing entity. Nothing in this section shall prevent a governing entity from imposing or any of these public entities from paying reasonable charges for any services or materials actually rendered or supplied by the governing entity to the public entity involved, including, but not limited to, charges for water, lighting, or sewer services.
     (2) An assessment may be levied and enforced against property acquired by any of the public entities described in Subsection (1) which is within a special improvement district, if the district had been created prior to the acquisition of the property. Property acquired by a public entity which is subject to the lien of an assessment at the time of acquisition shall continue to be subject to the lien and to enforcement of it against the property if the assessment and applicable interest is not paid when due.

Renumbered and Amended by Chapter 186, 1990 General Session