2006 Utah Code - 17A-3-217 — Assessment list -- Board of equalization and review -- Notice -- Publication -- Hearings -- Corrections -- Report -- Waiver of objections.

     17A-3-217.   Assessment list -- Board of equalization and review -- Notice -- Publication -- Hearings -- Corrections -- Report -- Waiver of objections.
     (1) Before an assessment is levied, an assessment list shall be prepared designating each parcel of property proposed to be assessed and the amount of the assessment apportioned to that property as provided in this part.
     (2) Upon completion of the assessment list:
     (a) the governing body of the county shall appoint a three-member board of equalization and review consisting of the members of the governing body, two members of the governing body and either a representative of the office of the county attorney or a representative of the office of the county engineer, or one member of the governing body and a representative of the office of the county attorney and a representative of the office of the district's engineer;
     (b) the governing body of the Chapter 2, Part 3 district shall appoint a three-member board of equalization and review consisting of the members of the governing body, two members of the governing body and either a representative of the office of the district's attorney or a representative of the office of the district's engineer, or one member of the governing body and a representative of the office of the district's attorney and a representative of the office of the district's engineer; and
     (c) the governing body shall give public notice of:
     (i) the completion and availability for examination of the assessment list;
     (ii) the total cost of the improvements;
     (iii) the amount to be paid by the governing entity;
     (iv) the amount to be assessed to property owners within the district;
     (v) the method or methods under which the assessments are proposed to be levied, that is, according to frontage, area, taxable value, lot, number of connections, or any combination of these methods;
     (vi) the unit cost used in calculating the assessments shown on the assessment list, that is, the cost per front foot, the cost per square foot, or the cost per dollar of taxable value, depending upon the assessment method used; and
     (vii) the time and place of the holding of a public hearing or hearings relating to the proposed assessments.
     (3) (a) The notice shall be published in a newspaper published in the governing entity, or, if there is no newspaper published in the governing entity, in a newspaper having general circulation in the governing entity. Where there is no newspaper published in the governing entity or having general circulation in the governing entity, the governing body may provide that the notice be given by posting in lieu of publication.
     (b) The notice shall be published at least one time or, if posted, shall be posted in at least three public places in the district. In either case, the first publication or posting shall be at least 20 and not more than 35 days prior to the date the board will begin its hearing or hearings.
     (4) Not later than ten days after the first publication or posting of the notice, the notice shall be mailed, postage prepaid:
     (a) addressed to each owner of record of property to be assessed within the special improvement district at the last known address of that owner, using for this purpose the names and addresses appearing on the last completed real property assessment rolls of the county in which the property is located; and
     (b) addressed to "owner" of record at the street number of each piece of improved

property to be assessed. If a street number has not been assigned, then the post office box, rural route number, or any other mailing address of the improved property shall be used for the mailing of the notice.
     (5) The board of equalization and review shall convene at the time and place specified in the notice. The hearing or hearings shall be held for whatever time is necessary to review, adjust, and equalize all proposed assessments, but all hearings shall be held between the hours of 7:00 p.m. and 10:00 p.m. each hearing day as specified in the notice. The hearing or hearings may be adjourned or recessed from time to time to a specific place, a specific day, and a specific hour as provided in this subsection until the work of the board shall have been completed. At each hearing the board shall hear arguments from any person who believes himself to be aggrieved, including arguments relating to any direct or indirect benefits accruing to any tract, block, lot, or parcel of property in the district or relating to the amount of the proposed assessment against any tract, block, lot, or parcel.
     (6) (a) After the hearing or hearings have been completed, the board shall consider all facts and arguments presented and shall make such corrections in any proposed assessment as it may consider just and equitable. The corrections may eliminate one or more pieces of property or may increase or decrease the amount of the assessment proposed to be levied against any piece of property.
     (b) If the corrections result in an increase of any proposed assessment, before approving the corrected assessment list, the board shall cause to be mailed, to each owner of property whose assessment is to be increased, a notice stating that the assessment will be increased, the amount of the proposed new assessment, a hearing will be held at which the owner may appear and make any objections to the increase, and the time and place of the hearing. The notice shall be mailed to the last known address of the owner, using for this purpose the names and addresses appearing on the last completed real property assessment rolls of the county where the affected property is located. A copy of the notice shall be addressed to "owner" and shall be mailed addressed to the street number of each piece of improved property to be affected by the increased assessment. The notice shall be mailed at least 15 days prior to the date stated in the notice for the holding of the new hearing.
     (7) (a) After all corrections have been made and all hearings, including hearings under Subsection (5) have been held, the board of equalization and review shall report to the governing body its findings that each piece of property within the special improvement district will be directly or indirectly benefited in an amount not less than the assessment to be levied against the property, and that no piece of property listed on the assessment will bear more than its proportionate share of the cost of the improvement.
     (b) These findings, when approved by the governing body, shall be final and no appeal may be taken from them.
     (c) After receipt of the report from the board of equalization and review, the governing body may proceed with the levy of the assessments.
     (8) Each person whose property is subject to assessment and who fails to appear before the board of equalization and review to raise objections to the levy of the assessment is considered to have waived all objections to the levy except the objection that the governing body failed to obtain jurisdiction to order the making of the improvements which the assessment is intended to pay.

Renumbered and Amended by Chapter 186, 1990 General Session