Utah Code 17D-4-305. Action to contest tax, fee, or proceeding — Requirements — Exclusive remedy — Bonds, taxes, and fees incontestable
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(1) A person who contests a tax or fee or any proceeding to create a public infrastructure district, levy a tax, or impose a fee may bring a civil action against the public infrastructure district or the creating entity to:
Terms Used In Utah Code 17D-4-305
- Creating entity: means the county, municipality, or development authority that approves the creation of a public infrastructure district. See Utah Code 17D-4-102
- Person: means :(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5
- Summons: Another word for subpoena used by the criminal justice system.
- Venue: The geographical location in which a case is tried.
(1)(a) set aside the proceeding; or(1)(b) enjoin the levy, imposition, or collection of a tax or fee.
(2) The person bringing an action described in Subsection (1):
(2)(a) notwithstanding Title 78B, Chapter 3a, Venue for Civil Actions, shall bring the action in the county in which the public infrastructure district is located if the person brings the action in the district court; and
(2)(b) may not bring the action against or serve a summons relating to the action on the public infrastructure district more than 30 days after the effective date of the:
(2)(b)(i) creation of the public infrastructure district, if the challenge is to the creation of the public infrastructure district; or
(2)(b)(ii) tax or fee, if the challenge is to a tax or fee.
(3) An action under Subsection (1) is the exclusive remedy of a person who:
(3)(a) claims an error or irregularity in a tax or fee or in any proceeding to create a public infrastructure district, levy a tax, or impose a fee; or
(3)(b) challenges a bondholder’s right to repayment.
(4) After the expiration of the 30-day period described in Subsection (2)(b):
(4)(a) a bond issued or to be issued with respect to a public infrastructure district and any tax levied or fee imposed becomes incontestable against any person who has not brought an action and served a summons in accordance with this section;
(4)(b) a person may not bring a suit to:
(4)(b)(i) enjoin the issuance or payment of a bond or the levy, imposition, collection, or enforcement of a tax or fee; or
(4)(b)(ii) attack or question in any way the legality of a bond, tax, or fee; and
(4)(c) a court may not inquire into the matters described in Subsection (4)(b).
(5)
(5)(a) This section does not insulate a public infrastructure district from a claim of misuse of funds after the expiration of the 30-day period described in Subsection (2)(b).
(5)(b)
(5)(b)(i) Except as provided in Subsection (5)(b)(ii), an action in the nature of mandamus is the sole form of relief available to a party challenging the misuse of funds.
(5)(b)(ii) The limitation in Subsection (5)(b)(i) does not prohibit the filing of criminal charges against or the prosecution of a party for the misuse of funds.