{"data":{"id":"us-ut/utah-code-11-42a-203","jurisdiction":"us-ut","citation":"Utah Code § 11-42a-203","heading":"Levying an assessment within an energy assessment area-- Prerequisites.","body":"(1) If a local entity designates an energy assessment area in accordance with this chapter, the local entity may:\n(a) levy an assessment within the energy assessment area; and\n(b) collect the assessment by:\n(i) directly billing the property owner; or\n(ii) inclusion on a property tax notice issued in accordance with this section and Section 59-2-1317.\n(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.\n(3) If a local entity includes an assessment on a property tax notice, the county treasurer shall, on the property tax notice:\n(a) clearly state that the assessment is for the improvement provided by the local entity; and\n(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.","path":["Title 11 Cities, Counties, and Local Taxing Units","Chapter 11-42a Commercial Property Assessed Clean Energy Act","Part 11-42a-2 Energy Assessments"],"source_url":"https://le.utah.gov/xcode/Title11/Chapter42a/11-42a-S203.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"e1674d7e4856e8dddf151ed99dd5bd850710fc91072d4c4915366b5a49235904","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-42a-202","next":"us-ut/utah-code-11-42a-204"},"notice":"GroundRules: Original legal text. Not legal advice."}