Utah Code § 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.