11-42-408 - Assessment against government land prohibited -- Exception.
11-42-408. Assessment against government land prohibited -- Exception.
(1) (a) Except as provided in Subsection (2), a local entity may not levy an assessmentagainst property owned by the federal government or a public agency, even if the propertybenefits from the improvement.
(b) Notwithstanding Subsection (1)(a), a public agency may contract with a local entity:
(i) for the local entity to provide an improvement to property owned by the publicagency; and
(ii) to pay for the improvement provided by the local entity.
(c) Nothing in this section may be construed to prevent a local entity from imposing onand collecting from a public agency, or a public agency from paying, a reasonable charge for aservice rendered or material supplied by the local entity to the public agency, including a chargefor water, sewer, or lighting service.
(2) Notwithstanding Subsection (1):
(a) a local entity may continue to levy and enforce an assessment against propertyacquired by a public agency within an assessment area if the acquisition occurred after theassessment area was designated; and
(b) property that is subject to an assessment lien at the time it is acquired by a publicagency continues to be subject to the lien and to enforcement of the lien if the assessment andinterest on the assessment are not paid when due.
Enacted by Chapter 329, 2007 General Session