Utah Code 54-8-18. Assessments — Resolution to adopt
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Terms Used In Utah Code 54-8-18
- Assessment: means for the purpose of taxation wherever appropriate. See Utah Code 54-8-3
- Governing body: means the board of commissioners, city council, or board of trustees as may be appropriate depending on whether the improvement district is located in a county or within a city or town. See Utah Code 54-8-3
- Resolution: means ordinance when the governing body properly acts by ordinance rather than by resolution. See Utah Code 54-8-3
After the public hearing has been concluded and all corrections made to the assessment list, and in the case of a municipality, after receiving the report from the board of equalization and review, the governing body shall proceed to adopt the assessment resolution.