11-42-403 - Board of equalization -- Hearings -- Corrections to proposed assessment list -- Report to governing body -- Appeal -- Board findings final -- Waiver of objections.
11-42-403. Board of equalization -- Hearings -- Corrections to proposed assessmentlist -- Report to governing body -- Appeal -- Board findings final -- Waiver of objections.
(1) After preparing an assessment list under Subsection 11-42-401(2)(a)(i), the governingbody shall appoint a board of equalization.
(2) Each board of equalization under this section shall, at the option of the governingbody, consist of:
(a) three or more members of the governing body;
(b) (i) two members of the governing body; and
(ii) (A) a representative of the treasurer's office of the local entity; or
(B) a representative of the office of the local entity's engineer or the project engineer; or
(c) (i) (A) one member of the governing body; or
(B) a representative of the governing body, whether or not a member of the governingbody, appointed by the governing body;
(ii) a representative of the treasurer's office of the local entity; and
(iii) a representative of the office of the local entity's engineer or the project engineer.
(3) (a) The board of equalization shall hold hearings on at least three consecutive daysfor at least one hour per day between 9 a.m. and 9 p.m., as specified in the notice under Section11-42-402.
(b) The board of equalization may continue a hearing from time to time to a specificplace and a specific hour and day until the board's work is completed.
(c) At each hearing, the board of equalization shall hear arguments from any person whoclaims to be aggrieved, including arguments relating to:
(i) the direct or indirect benefits accruing to a tract, block, lot, or parcel of property in theassessment area; or
(ii) the amount of the proposed assessment against the tract, block, lot, or parcel.
(4) (a) After the hearings under Subsection (3) are completed, the board of equalizationshall:
(i) consider all facts and arguments presented at the hearings; and
(ii) make any corrections to the proposed assessment list that the board considers just andequitable.
(b) A correction under Subsection (4)(a)(ii) may:
(i) eliminate one or more pieces of property from the assessment list; or
(ii) increase or decrease the amount of the assessment proposed to be levied against aparcel of property.
(c) (i) If the board of equalization makes a correction under Subsection (4)(a)(ii) thatresults in an increase of a proposed assessment, the board shall, before approving a correctedassessment list:
(A) give notice as provided in Subsection (4)(c)(ii);
(B) hold a hearing at which the owner whose assessment is proposed to be increased mayappear and object to the proposed increase; and
(C) after holding a hearing, make any further corrections that the board considers just andequitable with respect to the proposed increased assessment.
(ii) Each notice required under Subsection (4)(c)(i)(A) shall:
(A) state:
(I) that the property owner's assessment is proposed to be increased;
(II) the amount of the proposed increased assessment;
(III) that a hearing will be held at which the owner may appear and object to the increase;and
(IV) the date, time, and place of the hearing; and
(B) be mailed, at least 15 days before the date of the hearing, to each owner of propertyas to which the assessment is proposed to be increased at the property owner's mailing address.
(5) (a) After the board of equalization has held all hearings required by this section andhas made all corrections the board considers just and equitable, the board shall report to thegoverning body its findings that:
(i) each parcel of property within the assessment area will be directly or indirectlybenefitted in an amount not less than the assessment to be levied against the property; and
(ii) except as provided in Subsection 11-42-409(6), no parcel of property on theassessment list will bear more than its proportionate share of the cost of the improvementsbenefitting the property.
(b) The board of equalization shall, within 10 days after submitting its report to thegoverning body, mail a copy of the board's final report to each property owner who objected atthe board hearings to the assessment proposed to be levied against the property owner's propertyat the property owner's mailing address.
(6) (a) If a board of equalization includes members other than the governing body of thelocal entity, a property owner may appeal a decision of the board to the governing body by filingwith the governing body a written notice of appeal within 15 days after the board's final report ismailed to property owners under Subsection (5)(b).
(b) Except as provided in Subsection (6)(a), no appeal may be taken from the findings ofa board of equalization.
(7) The findings of a board of equalization are final:
(a) when approved by the governing body, if no appeal is allowed under Subsection (6);or
(b) after the time for appeal under Subsection (6) is passed, if an appeal is allowed underthat subsection.
(8) (a) If a governing body has levied an assessment to pay operation and maintenancecosts within an assessment area, the governing body may periodically appoint a new board ofequalization to review assessments for operation and maintenance costs.
(b) Each board of equalization appointed under Subsection (8)(a) shall comply with therequirements of Subsections (3) through (6).
(9) The failure of an owner of property within the assessment area to appear before theboard of equalization to object to the levy of the assessment constitutes a waiver of all objectionsto the levy, except an objection that the governing body failed to obtain jurisdiction to order thatthe improvements which the assessment is intended to pay be provided to the assessment area.
Amended by Chapter 246, 2009 General Session