reglab/housing_qa huggingface dataset:
UT Code § 11-42-402 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 4 - Assessments|Section 402 - Notice of assessment and board of equalization hearing.

 Effective 7/1/2021  11-42-402. Notice of assessment and board of equalization hearing.  Each notice required under Subsection 11-42-401(2)(a)(iii) shall:  (1) state:   (a) that an assessment list is completed and available for examination at the offices of the local entity;     (b) the total estimated or actual cost of the improvements;     (c) the amount of the total estimated or actual cost of the proposed improvements to be paid by the local entity;     (d) the amount of the assessment to be levied against benefitted property within the assessment area;     (e) the assessment method used to calculate the proposed assessment;     (f) the unit cost used to calculate the assessments shown on the assessment list, based on the assessment method used to calculate the proposed assessment; and     (g) the dates, times, and place of the board of equalization hearings under Subsection 11-42-401(2)(b)(i);       (2)   (a) beginning at least 20 but not more than 35 days before the day on which the first hearing of the board of equalization is held, be posted in at least three public places within the local entity's jurisdictional boundaries; and     (b) be published on the Utah Public Notice Website created in Section 63A-16-601 for 35 days immediately before the day on which the first hearing of the board of equalization is held; and       (3) be mailed, postage prepaid, within 10 days after the first publication or posting of the notice under Subsection (2) to each owner of property to be assessed within the proposed assessment area at the property owner's mailing address.    Amended by Chapter 84, 2021 General SessionAmended by Chapter 345, 2021 General SessionAmended by Chapter 355, 2021 General Session
UT Code § 11-42-405 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 4 - Assessments|Section 405 - Limit on amount of assessment -- Costs required to be paid by the local entity.

11-42-405. Limit on amount of assessment -- Costs required to be paid by the local entity.    (1) An assessment levied within an assessment area may not, in the aggregate, exceed the sum of:   (a) the contract price or estimated contract price;     (b) the acquisition price of improvements;     (c) the reasonable cost of:   (i)   (A) utility services, maintenance, and operation, to the extent permitted by Subsection 11-42-401(4); and     (B) labor, materials, or equipment supplied by the local entity;       (ii) economic promotion activities; or     (iii) operation and maintenance costs;       (d) the price or estimated price of purchasing property;     (e) any connection fees;     (f) estimated interest on interim warrants and bond anticipation notes issued with respect to an assessment area;     (g) the capitalized interest on each assessment bond;     (h) overhead costs not to exceed 15% of the sum of Subsections (1)(a), (b), (c), and (e);     (i) an amount for contingencies of not more than 10% of the sum of Subsections (1)(a) and (c), if the assessment is levied before construction of the improvements in the assessment area is completed;     (j) an amount sufficient to fund a reserve fund, if the governing body creates and funds a reserve fund as provided in Section 11-42-702;     (k) 1/2 the cost of grading changes as provided in Section 11-42-407; and     (l) incidental costs incurred by a property owner in order to satisfy the local entity's requirements for inclusion in a voluntary assessment area, if applicable.       (2) Each local entity providing an improvement in an assessment area shall pay, from improvement revenues not pledged to the payment of bonds and from any other legally available money:   (a) overhead costs for which an assessment cannot be levied;     (b) the costs of providing an improvement for which an assessment was not levied, if the assessment is levied before construction of the improvement in the assessment area is completed; and     (c) the acquisition and constructions costs of an improvement for the benefit of property against which an assessment may not be levied.      Amended by Chapter 246, 2013 General Session
UT Code § 11-42-407 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 4 - Assessments|Section 407 - Improvements that change the grade of an existing street, alley, or sidewalk -- Improvements that improve an intersection or spaces opposite an alley.

11-42-407. Improvements that change the grade of an existing street, alley, or sidewalk -- Improvements that improve an intersection or spaces opposite an alley.    (1) If an improvement in an assessment area involves changing the grade of an existing street, alley, or sidewalk, the local entity shall pay half of the cost of bringing the street, alley, or sidewalk to the established grade.     (2) If an improvement in an assessment area improves an intersection of streets or spaces opposite an alley, the local entity may levy an assessment against the other properties to be assessed in the assessment area for the cost of the improvement.    Enacted by Chapter 329, 2007 General Session
UT Code § 11-42-408 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 4 - Assessments|Section 408 - Assessment against government land prohibited -- Exception.

 Effective 3/28/2017  11-42-408. Assessment against government land prohibited -- Exception.    (1)   (a) Except as provided in Subsection (2), a local entity may not levy an assessment against property owned by the federal government or a public agency, even if the property benefits from the improvement.     (b) Notwithstanding Subsection (1)(a), a public agency may contract with a local entity:   (i) for the local entity to provide an improvement to property owned by the public agency; and     (ii) to pay for the improvement provided by the local entity.       (c) Nothing in this section may be construed to prevent a local entity from imposing on and collecting from a public agency, or a public agency from paying, a reasonable charge for a service rendered or material supplied by the local entity to the public agency, including a charge for water, sewer, or lighting service.       (2) Notwithstanding Subsection (1):   (a) a local entity may continue to levy and enforce an assessment against property acquired by a public agency within an assessment area if the acquisition occurred after the assessment area was designated; and     (b) property that is subject to an assessment lien at the time it is acquired by a public agency continues to be subject to the lien and to enforcement of the lien if the assessment and interest on the assessment are not paid when due.      Amended by Chapter 470, 2017 General Session
UT Code § 11-42-410 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 4 - Assessments|Section 410 - Amending an assessment resolution or ordinance.

11-42-410. Amending an assessment resolution or ordinance.    (1) A governing body may adopt a resolution or ordinance amending the original assessment resolution or ordinance adopted under Section 11-42-404 to:   (a) correct a deficiency, omission, error, or mistake:   (i) with respect to:   (A) the total cost of an improvement;     (B) operation and maintenance costs; or     (C) the cost of economic promotion activities; or       (ii) that results in a tract, lot, block, or parcel not being fully assessed or assessed in an incorrect amount;       (b) reallocate or adjust assessments under the original assessment resolution or ordinance for operation and maintenance costs or the costs of economic promotion activities;     (c) reallocate or adjust assessments under the original assessment resolution or ordinance; or     (d) reduce an assessment as a result of the issuance of refunding bonds.       (2) If an amendment under Subsection (1)(a) or (c) results in an increase in an assessment for any property owner, the governing body shall comply with the notice requirements of Section 11-42-402, unless the owner waives notice as provided in Section 11-42-104.    Amended by Chapter 246, 2009 General Session
UT Code § 11-42-412 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 4 - Assessments|Section 412 - Assessment fund -- Uses of money in the fund -- Treasurer's duties with respect to the fund.

11-42-412. Assessment fund -- Uses of money in the fund -- Treasurer's duties with respect to the fund.    (1) The governing body of each local entity that levies an assessment under this part on benefitted property within an assessment area shall establish an assessment fund.     (2) The governing body shall:   (a) deposit into the assessment fund all money paid to the local entity from assessments and interest on assessments; and     (b) deposit into a separate account in the assessment fund all money paid to the local entity from improvement revenues.       (3) Money in an assessment fund may be expended only for paying:   (a) the local entity's costs and expenses of making, operating, and maintaining improvements to the extent permitted under Section 11-42-415;     (b) operation and maintenance costs;     (c) economic promotion activities;     (d) local entity obligations; and     (e) costs that the local entity incurs with respect to:   (i) administration of the assessment area; or     (ii) obtaining a letter of credit or other instrument or fund to secure the payment of assessment bonds.         (4) The treasurer of the local entity:   (a) shall:   (i) subject to Subsection (4)(b)(i), be the custodian of the assessment fund;     (ii) keep the assessment fund intact and separate from all other local entity funds and money;     (iii) invest money in an assessment fund by following the procedures and requirements of Title 51, Chapter 7, State Money Management Act; and     (iv) keep on deposit in the assessment fund any interest received from the investment of money in the assessment fund and use the interest exclusively for the purposes for which the assessment fund was established; and       (b) may:   (i) arrange for the assessment fund to be held by a trustee bank on behalf of the local entity; and     (ii) pay money out of the assessment fund only for the purposes listed in Subsection (3).         (5) When all local entity obligations have been paid or legally considered paid in full, the treasurer of the local entity shall transfer all money remaining in the assessment fund as provided in Section 11-42-414.    Enacted by Chapter 329, 2007 General Session
UT Code § 11-42-413 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 4 - Assessments|Section 413 - Surplus assessments -- Payment of bonds -- Rebate of assessment if improvements abandoned.

11-42-413. Surplus assessments -- Payment of bonds -- Rebate of assessment if improvements abandoned.    (1) As used in this section:   (a) "Current owner" means the owner of property at the time a rebate under this section is paid.     (b) "Last-known address" means the last address of an owner of property within an assessment area according to the last completed real property assessment roll of the county in which the property is located.     (c) "Net assessment" means the amount of an assessment after subtracting:   (i) the amount required to pay for any improvements that have been made prior to their being abandoned; and     (ii) any damages or costs related to an abandonment of improvements.         (2)   (a) If the total cost of completed and accepted improvements is less than the total amount of assessments levied for those improvements, the local entity shall place the surplus in the assessment fund.     (b) If a local entity issues assessment bonds before a surplus under Subsection (2)(a) is determined, the local entity shall hold the surplus in the assessment fund and use the surplus for the payment of the bonds, interest, and any penalties and costs.       (3) If a local entity abandons improvements in an assessment area before the improvements have been started or, if started, before they have been completed and accepted but after an assessment has been levied, the local entity shall rebate the net assessment to the current owner.    Enacted by Chapter 329, 2007 General Session
UT Code § 11-42-414 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 4 - Assessments|Section 414 - Remaining interest and other money in assessment fund to be transferred to the guaranty fund or the local entity's general fund.

11-42-414. Remaining interest and other money in assessment fund to be transferred to the guaranty fund or the local entity's general fund.  The treasurer of each local entity that collects interest from the investment of an assessment fund or that receives penalties, costs, and other amounts for the benefit and credit of an assessment that remain after all local entity obligations are paid in full and cancelled shall transfer the remaining amount to:  (1) the guaranty fund, if required by bond covenants; or     (2) the local entity's general fund.    Enacted by Chapter 329, 2007 General Session
UT Code § 11-42-416 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 4 - Assessments|Section 416 - Validation of prior assessment proceedings.

11-42-416. Validation of prior assessment proceedings.    (1) Subject to Subsection (2), all proceedings taken before April 30, 2007 related to the levy of assessments are validated, ratified, and confirmed, and the assessments are declared to be legal and valid assessments.     (2) Nothing in this section may be construed to affect the validity of an assessment whose legality is being contested on April 30, 2007.     (3)   (a) This chapter applies to all assessments levied after April 30, 2007, even though proceedings were taken before that date under provisions of the law then in effect but repealed or modified on or after that date.     (b) Proceedings taken as described in Subsection (3)(a) under the law in effect before April 30, 2007 are validated, ratified, and confirmed, except to the extent that those proceedings are the subject of an action pending on April 30, 2007 challenging the proceedings.      Enacted by Chapter 329, 2007 General Session
UT Code § 11-42-501 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 5 - Assessment Liens|Section 501 - Assessment constitutes a lien -- Characteristics of an assessment lien.

 Effective 5/8/2018  11-42-501. Assessment constitutes a lien -- Characteristics of an assessment lien.    (1) If the governing body of the local entity that adopts an assessment resolution or ordinance records the assessment resolution or ordinance and the notice of proposed assessment, in accordance with Section 11-42-206, in the office of the recorder of the county in which the assessed property is located, each assessment levied under this chapter, including any installment of an assessment, interest, and any penalties and costs of collection, constitutes a political subdivision lien, as that term is defined in Section 11-60-102, against the property assessed, in accordance with Title 11, Chapter 60, Political Subdivision Lien Authority, and subject to the provisions of this chapter, as of the effective date of the assessment resolution or ordinance.     (2) A lien under this section:   (a) is superior to the lien of a trust deed, mortgage, mechanic's or materialman's lien, or other encumbrances;     (b) has the same priority as, but is separate and distinct from, a lien for general property taxes;     (c) applies without interruption, change in priority, or alteration in any manner to any reduced payment obligations; and     (d) continues until the assessments, reduced payment obligations, and any interest, penalties, and costs are paid, despite:   (i) a sale of the property for or on account of a delinquent general property tax, special tax, or other assessment; or     (ii) the issuance of a tax deed, an assignment of interest by the county, or a sheriff's certificate of sale or deed.        Amended by Chapter 197, 2018 General Session
UT Code § 11-42-503 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 5 - Assessment Liens|Section 503 - Local entity payments to avoid a default in local entity obligations -- Reimbursement of payments when property sold at tax or foreclosure sale.

11-42-503. Local entity payments to avoid a default in local entity obligations -- Reimbursement of payments when property sold at tax or foreclosure sale.    (1) To avoid a default in the payment of outstanding local entity obligations, a local entity may pay:   (a) the delinquent amount due, plus interest, penalties, and costs;     (b) the amounts described in Subsection (1)(a) and the full balance of an assessment, if accelerated; or     (c) any part of an assessment or an installment of an assessment that becomes due during the redemption period.       (2) A local entity may:   (a) pay the amounts under Subsection (1) from a guaranty fund or a reserve fund, or from any money legally available to the local entity; and     (b) charge the amounts paid against the delinquent property.       (3)   (a) Upon the tax sale or foreclosure of the property charged as provided in Subsection (2):   (i) all amounts that the local entity paid shall be included in the sale price of the property recovered in the sale; and     (ii) the local entity's guaranty fund, reserve fund, or other source of money paid under Subsection (2)(a), as the case may be, shall be reimbursed for those amounts.       (b) If the property charged as provided in Subsection (2) is sold to the local entity at the tax sale or foreclosure and additional assessment installments become due, the local entity:   (i) may pay the additional installments from the guaranty fund or reserve fund, as the case may be, or from any legally available money;     (ii) shall recover, in a sale of the property, the amount of the installments paid; and     (iii) shall reimburse the guaranty fund or reserve fund when the property is sold.        Enacted by Chapter 329, 2007 General Session
UT Code § 11-42-504 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 5 - Assessment Liens|Section 504 - Assessments on property that the local entity acquires at tax sale or foreclosure -- Transferring title of property in lieu of paying assessments -- Reimbursement.

 Effective 5/12/2015  11-42-504. Assessments on property that the local entity acquires at tax sale or foreclosure -- Transferring title of property in lieu of paying assessments -- Reimbursement.    (1)   (a) Each local entity that purchases property at a tax sale or foreclosure under this part shall pay into the assessment fund all applicable annual installments of assessments and interest for as long as the local entity owns the property.     (b) A local entity may make payments required under this Subsection (1) from the guaranty fund or reserve fund.       (2)   (a) In lieu of making payments under Subsection (1), a local entity may elect to transfer title of the property to the owners of all outstanding assessment bonds, refunding assessment bonds, interim warrants, or bond anticipation notes as payment in full for all delinquent assessments with respect to the property only if:   (i) the local entity and owners agree to the election to transfer; and     (ii) an indenture, private placement memo, or other document or contract memorializing the terms of debt explicitly discloses the terms of the agreement described in Subsection (2)(a)(i).       (b) If a local entity transfers title to property as provided in Subsection (2)(a) or sells property it has received from a tax sale or foreclosure, the selling price may not be less than the amount sufficient to reimburse the local entity for all amounts the local entity paid with respect to an assessment on the property, including an amount sufficient to reimburse the guaranty fund or reserve fund, as the case may be, for all amounts paid from the fund for delinquent assessments or installments of assessments relating to the property, plus interest, penalties, and costs.     (c) Each local entity that sells property it has received from a tax sale or foreclosure shall place the money it receives from the sale into the guaranty fund, reserve fund, or other local entity fund, as the case may be, to the extent of full reimbursement as required in this section.      Amended by Chapter 445, 2015 General Session
UT Code § 11-42-505 (2021)
2021 Utah Code|Title 11 - Cities, Counties, and Local Taxing Units|Chapter 42 - Assessment Area Act|Part 5 - Assessment Liens|Section 505 - Default in the payment of an installment of an assessment -- Interest and costs -- Restoring the property owner to the right to pay installments.

11-42-505. Default in the payment of an installment of an assessment -- Interest and costs -- Restoring the property owner to the right to pay installments.    (1) If an assessment is payable in installments and a default occurs in the payment of an installment when due, the governing body may:   (a) declare the delinquent amount to be immediately due and subject to collection as provided in this chapter;     (b) accelerate payment of the total unpaid balance of the assessment and declare the whole of the unpaid principal and the interest then due to be immediately due and payable; and     (c) charge and collect all costs of collection, including attorney fees.       (2) Interest shall accrue from the date of delinquency on all applicable amounts under Subsections (1)(a) and (b) until paid in full.     (3) Any interest assessed for or collection costs charged under this section shall be:   (a) the same as apply to delinquent real property taxes for the year in which the balance of the fee or charge becomes delinquent; or     (b) as the governing body determines.       (4) Notwithstanding Subsection (1), a property owner shall be restored to the right to pay an assessment in installments in the same manner as if no default had occurred if the owner pays the amount of all unpaid installments that are past due, with interest, collection and foreclosure costs, and administrative, redemption, and other fees, including attorney fees, before:   (a) the final date that payment may be legally made under a final sale or foreclosure of property to collect delinquent assessment installments, if collection is enforced under Title 59, Chapter 2, Part 13, Collection of Taxes; or     (b) the end of the three-month reinstatement period provided by Section 57-1-31, if collection is enforced through the method of foreclosing trust deeds.      Enacted by Chapter 329, 2007 General Session