{"data":{"id":"us-ut/utah-code-11-42-408","jurisdiction":"us-ut","citation":"Utah Code § 11-42-408","heading":"Assessment against government land prohibited -- Exception.","body":"(1)\n(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.\n(b) Notwithstanding Subsection (1)(a), a public agency may contract with a local entity:\n(i) for the local entity to provide an improvement to property owned by the public agency; and\n(ii) to pay for the improvement provided by the local entity.\n(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.\n(2) Notwithstanding Subsection (1):\n(a)\n(i) 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\n(ii) 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; or\n(b) a local entity may levy and enforce an assessment against property owned by the federal government or a public agency if the federal government or public agency, as applicable, consents in writing to the local entity levying the assessment.","path":["Title 11 Cities, Counties, and Local Taxing Units","Chapter 11-42 Assessment Area Act","Part 11-42-4 Assessments"],"source_url":"https://le.utah.gov/xcode/Title11/Chapter42/11-42-S408.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"c0ba622ebed52af9a4b742df5c05505bf0a8901335489cadcce396e3f505b451","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-42-407","next":"us-ut/utah-code-11-42-409"},"notice":"GroundRules: Original legal text. Not legal advice."}