2006 Utah Code - 17A-3-229 — Errors or irregularities not voiding assessment -- Action to enjoin levy or collection -- Limitation of actions.

     17A-3-229.   Errors or irregularities not voiding assessment -- Action to enjoin levy or collection -- Limitation of actions.
     (1) No assessment or proceeding in a special improvement district shall be declared void or set aside in whole or in part in consequence of any error or irregularity which does not go to the equity or justice of the assessment or proceeding. Any party feeling aggrieved by an assessment or proceeding, however, and who has not waived his objections to same as provided in Section 17A-3-207 or 17A-3-217 shall have the right to commence a civil action against the governing entity to enjoin the levy or collection of the assessment or to set aside and declare unlawful the proceedings.
     (2) Any action provided for in Subsection (1) must be commenced and summons must be served on the governing entity not later than 30 days after the effective date of the ordinance levying assessments in the special improvement district. This action shall be the exclusive remedy of any aggrieved party. No court shall entertain any complaint which the party was authorized to make but did not make in a protest filed under Section 17A-3-207 or at hearings held under Section 17A-3-217 or any complaint that does not go to the equity or justice of the assessment or proceeding.
     (3) After the expiration of the 30-day period provided in this section:
     (a) the special improvement bonds issued or to be issued against the district and the assessments levied in the district shall become incontestable as to all persons who have not commenced the action provided for in this section; and
     (b) no suit to enjoin the issuance or payment of the bonds, the levy, collection, or enforcement of the assessment, or in any other manner attacking or questioning the legality of the bonds or assessments may be instituted in this state, and no court shall have authority to inquire into these matters.

Renumbered and Amended by Chapter 186, 1990 General Session