Utah § 42a-104 - Action to contest assessment or proceeding -- Requirements -- Exclusive remedy -- Bonds and assessment incontestable.

Full text of Utah Utah Code § 42a-104 — Action to contest assessment or proceeding -- Requirements -- Exclusive remedy -- Bonds and assessment incontestable., with citation guidance and answers to common questions.

§ 42a-104. Action to contest assessment or proceeding -- Requirements -- Exclusive remedy -- Bonds and assessment incontestable.

Effective 5/8/2018
11-42a-104.  Action to contest assessment or proceeding -- Requirements -- Exclusive remedy -- Bonds and assessment incontestable.
(1)
(a) A person may commence a civil action against a local entity to contest an assessment, a proceeding to designate an energy assessment area, or a proceeding to levy an assessment.
(b) The remedies available in a civil action described in Subsection (1)(a) are:
(i) setting aside the proceeding to designate an energy assessment area; or
(ii) enjoining the levy or collection of an assessment.
(2)
(a) A person bringing an action under Subsection (1) shall bring the action in the district court with jurisdiction in the county in which the energy assessment area is located.
(b) A person may not begin the action against or serve a summons relating to the action on the local entity more than 30 days after the earlier of:
(i) the date of publication or posting of the notice of the adoption of a parameters resolution that the local entity adopts in accordance with Section 11-42a-201;
(ii) the effective date of the energy assessment resolution or ordinance; or
(iii) the written agreement between a local entity and a third-party lender, described in Section 11-42a-302.
(3) An action under Subsection (1) is the exclusive remedy of a person:
(a) claiming an error or irregularity in an assessment, a proceeding to designate an energy assessment area, or a proceeding to levy an assessment; or
(b) challenging a bondholder's or third-party lender's right to repayment.
(4) A court may not set aside, in part or in whole or declare invalid an assessment, a proceeding to designate an energy assessment area, or a proceeding to levy an assessment because of an error or irregularity that does not relate to the equity or justice of the assessment or proceeding.
(5) Except as provided in Subsection (6), after the expiration of the 30-day period described in Subsection (2)(b):
(a) the following become incontestable against any person that has not commenced an action and served a summons as provided in this section:
(i) the written agreement entered into or to be entered into under Section 11-42a-302;
(ii) the energy assessment bonds and refunding assessment bonds:
(A) that a local entity has issued or intends to issue; or
(B) with respect to the creation of an energy assessment area; and
(iii) assessments levied on property in the energy assessment area; and
(b) a court may not inquire into and a person may not bring a suit to enjoin or challenge:
(i) the issuance or payment of an energy assessment bond or a refunding assessment bond;
(ii) the payment under the written agreement between a local entity and a third-party lender described in Section 11-42a-302;
(iii) the levy, collection, or enforcement of an assessment;
(iv) the legality of an energy assessment bond, a refunding assessment bond, or a written agreement between a local entity and a third-party lender described in Section 11-42a-302; or
(v) an assessment.
(6)
(a) A person may bring a claim of misuse of assessment funds through a mandamus action regardless of the expiration of the 30-day period described in Subsection (2)(b).
(b) This section does not prohibit the filing of criminal charges against or the prosecution of a party for the misuse of assessment funds.


Amended by Chapter 431, 2018 General Session

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

Frequently Asked Questions About Utah § 42a-104

What does Utah Code § 42a-104 cover?

Section 42a-104 ("Action to contest assessment or proceeding -- Requirements -- Exclusive remedy -- Bonds and assessment incontestable.") 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 § 42a-104?

A common citation format is "Utah Code § 42a-104" (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 § 42a-104 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

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