2006 Utah Code - 17A-3-1202 — Abutting property to bear cost -- Taxation.

     17A-3-1202.   Abutting property to bear cost -- Taxation.
     (1) The cost of graveling, macadamizing, or paving the roads within any special road district as provided in Section 17A-3-1201, except the intersection of roads within the districts, shall be assessed upon the lots and lands abutting upon the roads in the district at so much per acre or fraction of an acre; but not more than 25% of the cost of the graveling, macadamizing, or paving shall be assessed against the property owners.
     (2) Property may not be included in the special road district that is distant from the road to be improved more than one-half the distance from the road to a parallel state or county road, and the tax for road construction as provided in this section is as follows:
     (a) 50% of the tax shall be levied upon the property taxable for such purpose that lies adjacent to the road and within one-third of the distance from the road to the farther boundary of property taxable for the road construction;
     (b) 30% of the tax shall be levied upon property within the middle third of the distance from the road to the farther boundary of the property taxable for that purpose; and
     (c) 20% of the tax shall be levied upon property lying in the outer third of the distance from the road to the farther boundary of the property taxable for that purpose. The tax shall be based on the taxable value of the land in the district.

Renumbered and Amended by Chapter 186, 1990 General Session