2006 Utah Code - 17A-3-216 — Areas subject to assessment -- Methods of assessment.

     17A-3-216.   Areas subject to assessment -- Methods of assessment.
     (1) Assessments shall be levied on all blocks, lots, parts of blocks and lots, tracts, or parcels of property bounding, abutting upon, or adjacent to the improvements or which may be affected or benefited by the improvements to the extent of the benefits to the property by reason of the improvements, which benefits may be indirect and need not actually increase the fair market value of the property.
     (2) In special improvement districts where only properties are assessed, the owners of which have voluntarily consented to such assessments, assessments may be levied only on such properties without violating any of the requirements of this section.
     (3) Assessments may be to the full depth of the property or to a depth the governing body may provide.
     (4) Assessments shall be equal and uniform according to the benefits received.
     (5) Assessments may be according to area, frontage, taxable value, lot, number of connections, or any combination of these methods, all as the governing body may consider fair and equitable. Different improvements in a special improvement district may be assessed according to different methods. An allowance may be made for corner lots so that they are not assessed at full rate on both streets.

Renumbered and Amended by Chapter 186, 1990 General Session