2006 Utah Code - 17A-3-318 — Assessment ordinance - Publication -- Assessment list incorporated by reference.

     17A-3-318.   Assessment ordinance - Publication -- Assessment list incorporated by reference.
     (1) Notwithstanding any other law concerning the publication, posting, or effective date of ordinances, any ordinance levying assessments shall be published one time 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. The ordinance shall be effective on the date of the publication or at a later date as provided in the ordinance. No other publication and no posting of the ordinance is required nor is it necessary to declare that the immediate preservation of the peace, health, or safety of the municipality requires the ordinance to be effective on the date of publication or at the later date.
     (2) An ordinance levying assessments need not describe each block, lot, part of block or lot, tract, or parcel of property to be assessed. It is sufficient if the ordinance incorporates by reference the corrected assessment list that describes the list of properties assessed by tax identification number and a valid legal description of property within the district.

Amended by Chapter 214, 1990 General Session
Renumbered and Amended by Chapter 186, 1990 General Session