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2020 Utah Code
Title 11 - Cities, Counties, and Local Taxing Units
Chapter 42a - Commercial Property Assessed Clean Energy Act
Part 2 - Energy Assessments
Section 203 - Levying an assessment within an energy assessment area-- Prerequisites.
Universal Citation: UT Code § 11-42a-203 (2020)
Effective 3/28/2017
11-42a-203. Levying an assessment within an energy assessment area-- Prerequisites.
Enacted by Chapter 470, 2017 General Session
11-42a-203. Levying an assessment within an energy assessment area-- Prerequisites.
- (1) If a local entity designates an energy assessment area in accordance with this chapter, the local entity may:
- (a) levy an assessment within the energy assessment area; and
- (b) collect the assessment by:
- (i) directly billing the property owner; or
- (ii) inclusion on a property tax notice issued in accordance with this section and Section 59-2-1317.
- (2) If a local entity includes an assessment on a property tax notice as described in Subsection (1)(b) and bills for the assessment in the same manner as a property tax, the assessment constitutes a lien, is enforced, and is subject to other penalty provisions, in accordance with this chapter.
- (3) If a local entity includes an assessment on a property tax notice, the county treasurer shall, on the property tax notice:
- (a) clearly state that the assessment is for the improvement provided by the local entity; and
- (b) itemize the assessment separately from any other tax, fee, charge, interest, or penalty that is included on the property tax notice in accordance with Section 59-2-1317.
Enacted by Chapter 470, 2017 General Session
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