2006 Utah Code - 17A-3-317 — Assessment list -- Board of equalization and review -- Hearings -- Appeal -- Corrections -- Report -- Waiver of objections.

     17A-3-317.   Assessment list -- Board of equalization and review -- Hearings -- Appeal -- 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 this property as provided in this part.
     (2) (a) Upon completion of the assessment list, the governing body shall:
     (i) appoint a board of equalization and review consisting of three or more of the members of the governing body or, at the option of the governing body of any municipality, consisting of the municipal recorder or a designee, the municipal engineer or public works director or a designee, or the municipal attorney or a designee; and
     (ii) give public notice of the completion of the assessment list and of the time and place of the holding of public hearings relating to the proposed assessments.
     (b) If the board of equalization and review consists of other than members of the governing body of the municipality, appeal from a decision of the board of equalization and review shall be taken to the governing body of the municipality by filing a written notice of appeal in the offices of the city or town recorder within 15 days from the date the board's final report to the governing body is mailed to the affected property owners as provided in Subsection (7).
     (3) (a) The notice shall be published in a newspaper published in the municipality or, if there is no newspaper published in the municipality, in a newspaper having general circulation in the municipality. In a city of the third, fourth, or fifth class or a town where there is no newspaper published, 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 municipality. 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 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 property to be assessed within the special improvement district at 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 in which the property is located; and
     (b) addressed to "owner" 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. Hearings shall be held on not less than three consecutive days for at least one hour between 9 a.m. and 9 p.m. as specified in the notice. The hearings may be adjourned or recessed from time to time to a specific place and a specific hour and day 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 the benefits accruing to any tract, block, lot, or parcel of property in the district or relating to the amount of the proposed assessment against that tract, block, lot, or parcel.
     (6) (a) After the hearings have been completed, the board shall consider all facts and arguments presented and shall make those corrections in any proposed assessment as it may

consider just and equitable. These 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, that 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 so mailed addressed to the street number of each piece of improved property to be affected by the increased assessment. 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. 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 (6), have been held, the board shall report to the governing body its findings that each piece of property within the special improvement district will be 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) The board shall cause to be mailed a copy of the board's final report to each owner of property who objected at the hearings of the board to the assessment proposed to be levied against his property.
     (c) The findings of the board, when approved by the governing body or after passage of time for appeal and review by the governing body of the city, shall be final and, except as provided in Subsection (2)(b), no appeal may be taken from them.
     (d) After receipt of the report from the board and the running of the appeal period provided in Subsection (2)(b), if applicable, 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 his objections to the levy of the assessment shall be deemed 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.

Amended by Chapter 292, 2003 General Session