Utah § 11-42-408 - Assessment against government land prohibited -- Exception.

Full text of Utah Utah Code § 11-42-408 — Assessment against government land prohibited -- Exception., with citation guidance and answers to common questions.

§ 11-42-408. Assessment against government land prohibited -- Exception.

Effective 3/25/2025
11-42-408. Assessment against government land prohibited -- Exception.

(1)

(a)	Except as provided in Subsection (2), a local entity may not levy an assessment against property owned by the federal government or a public agency, even if the property benefits 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 public agency; 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 on and collecting from a public agency, or a public agency from paying, a reasonable charge for a service rendered or material supplied by the local entity to the public agency, including a charge for water, sewer, or lighting service.

(2)

Notwithstanding Subsection (1):

(a)

(i)	a local entity may continue to levy and enforce an assessment against property acquired by a public agency within an assessment area if the acquisition occurred after the assessment area was designated; and

(ii)	property that is subject to an assessment lien at the time it is acquired by a public agency continues to be subject to the lien and to enforcement of the lien if the assessment and interest on the assessment are not paid when due; or

(b)	a local entity may levy and enforce an assessment against property owned by the federal government or a public agency if the federal government or public agency, as applicable, consents in writing to the local entity levying the assessment.

Amended by Chapter 347, 2025 General Session

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 11-42-408

What does Utah Code § 11-42-408 cover?

Section 11-42-408 ("Assessment against government land prohibited -- Exception.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 11-42-408?

A common citation format is "Utah Code § 11-42-408" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 11-42-408 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 11-42-408 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.