2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 42a - Commercial Property Assessed Clean Energy Act › Part 2 - Energy Assessments › Section 201 - Resolution or ordinance designating an energy assessment area, levying an assessment, and issuing an energy assessment bond -- Notice of adoption.

Effective 5/3/2023
11-42a-201.
Resolution or ordinance designating an energy assessment area, levying an assessment, and issuing an energy assessment bond -- Notice of adoption.
(1)
(a) Except as otherwise provided in this chapter, and subject to the requirements of this part, at the request of a property owner on whose property or for whose benefit an improvement is being installed or being reimbursed, a governing body of a local entity may adopt an energy assessment resolution or an energy assessment ordinance that:
(i) designates an energy assessment area;
(ii) levies an assessment within the energy assessment area; and
(iii) if applicable, authorizes the issuance of an energy assessment bond.
(b) The governing body of a local entity may, by adopting a parameters resolution, delegate to an officer of the local entity, in accordance with the parameters resolution, the authority to:
(i) execute an energy assessment resolution or ordinance that:
(A) designates an energy assessment area;
(B) levies an energy assessment lien; and
(C) approves the final interest rate, price, principal amount, maturities, redemption features, and other terms of the energy assessment bonds; and
(ii) approve and execute all documents related to the designation of the energy assessment area, the levying of the energy assessment lien, and the issuance of the energy assessment bonds.
(c) The boundaries of a proposed energy assessment area may:
(i) include property that is not intended to be assessed; and
(ii) overlap, be coextensive with, or be substantially coterminous with the boundaries of any other energy assessment area or an assessment area created under Title 11, Chapter 42, Assessment Area Act.
(d) The energy assessment resolution or ordinance described in Subsection (1)(a) is adequate for purposes of identifying the property to be assessed within the energy assessment area if the resolution or ordinance describes the property to be assessed by legal description and tax identification number.
(2)
(a) A local entity that adopts an energy assessment resolution or ordinance under Subsection (1)(a) or a parameters resolution under Subsection (1)(b) shall give notice of the adoption of the energy assessment resolution or ordinance or the parameters resolution by publishing a copy of the resolution or ordinance for the local entity's jurisdiction, as a class A notice under Section 63G-30-102, for at least 21 days.
(b) Except as provided in Subsection (2)(a), a local entity is not required to make any other publication or posting of the resolution or ordinance.
(3) Notwithstanding any other statutory provision regarding the effective date of a resolution or ordinance, each energy assessment resolution or ordinance takes effect on the later of:
(a) the date on which the governing body of the local entity adopts the energy assessment resolution or ordinance;
(b) the date of publication or posting of the notice of adoption of either the energy assessment resolution or ordinance or the parameters resolution described in Subsection (2); or
(c) at a later date as provided in the resolution or ordinance.
(4)
(a) The governing body of each local entity that has adopted an energy assessment resolution or ordinance under Subsection (1) shall, within five days after the effective date of the resolution or ordinance, file a notice of assessment interest with the recorder of the county in which the property to be assessed is located.
(b) Each notice of assessment interest under Subsection (4)(a) shall:
(i) state that the local entity has an assessment interest in the property to be assessed; and
(ii) describe the property to be assessed by legal description and tax identification number.
(c) If a local entity fails to file a notice of assessment interest under this Subsection (4):
(i) the failure does not invalidate the designation of an energy assessment area; and
(ii) the local entity may not assess a levy against a subsequent purchaser of a benefitted property that lacked recorded notice unless:
(A) the subsequent purchaser gives written consent;
(B) the subsequent purchaser has actual notice of the assessment levy; or
(C) the subsequent purchaser purchased the property after a corrected notice was filed under Subsection (4)(d).
(d) The local entity may file a corrected notice if the entity fails to comply with the date or other requirements for filing a notice of assessment interest.
(e) If a governing body has filed a corrected notice under Subsection (4)(d), the local entity may not retroactively collect or adjust the amount of the levy to recapture lost funds for a levy that the local entity was prohibited from collecting, if applicable, under Subsection (4)(c).
Amended by Chapter 435, 2023 General Session