Utah Code 17B-2a-107. Property within a cemetery maintenance district to be proportionately benefitted and equally assessed
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Each parcel of property within a cemetery maintenance district shall be:
(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
Terms Used In Utah Code 17B-2a-107
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Taxable value: means the taxable value of property as computed from the most recent equalized assessment roll for county purposes. See Utah Code 17B-1-102
(2) assessed equally in proportion to its taxable value for the purpose of cemetery improvement and maintenance.