Opinion ID: 2514921
Heading Depth: 2
Heading Rank: 3

Heading: purpose of a statute of limitations

Text: ¶ 26 While a conclusive presumption affects the substance of a claim, a statute of limitations is purely procedural and affects only the time within which a claim must be brought. Statutes of limitations are essentially procedural in nature and establish a prescribed time within which an action must be filed after it accrues. They do not abolish a substantive right to sue, but simply provide that if an action is not filed within the specified time, the remedy is deemed to have been waived. . . . Lee v. Gaufin, 867 P.2d 572, 575 (Utah 1993). ¶ 27 The reasons for the procedural limits set by statutes of limitations are many, including preventing unfair litigation such as surprise or ambush claims, fictitious and fraudulent claims, and stale claims. Vigos v. Mountainland Builders, Inc., 2000 UT 2, ¶ 22, 993 P.2d 207. Another important purpose of statutes of limitations is preventing the injustice which may result from the prosecution of stale claims due to the difficulties caused by lost evidence, faded memories and disappearing witnesses. Lund v. Hall, 938 P.2d 285, 291 (Utah 1997). In order to achieve these goals, statutes of limitations cut off the right to bring an action after a particular period of time. ¶ 28 In this case, Mr. Davis's interpretation of section 10-2-422 would potentially leave the annexation decision open to challenge for years if a clerical error resulted in a failure to send a tax assessment to even one landowner. This interpretation does not limit the ability of parties to challenge the annexation as a statute of limitations typically would, thus supporting the determination that section 10-2-422 is not a statute of limitations.