{"data":{"id":"us-ut/utah-code-17b-2a-107","jurisdiction":"us-ut","citation":"Utah Code § 17B-2a-107","heading":"Property within a cemetery maintenance district to be proportionately benefitted and equally assessed.","body":"Each parcel of property within a cemetery maintenance district shall be:\n(1) benefitted by the creation of the district and by improvements made by the district, ratably with all other parcels of property within the district in proportion to the parcel's taxable value; and\n(2) assessed equally in proportion to its taxable value for the purpose of cemetery improvement and maintenance.","path":["Title 17B Limited Purpose Local Government Entities - Special Districts","Chapter 17B-2a Provisions Applicable to Different Types of Special Districts","Part 17B-2a-1 Cemetery Maintenance District Act"],"source_url":"https://le.utah.gov/xcode/Title17B/Chapter2a/17B-2a-S107.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"5a190c5b7554cdc9fc1d5979c74ed8c0ddcaeb9a965c2f9ca52079953786b9a9","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17b-2a-106","next":"us-ut/utah-code-17b-2a-201"},"notice":"GroundRules: Original legal text. Not legal advice."}