Utah § 54-8-19 - Assessments -- Right to levy against property -- Due date -- Notice -- Payment in annual installments.

Full text of Utah Utah Code § 54-8-19 — Assessments -- Right to levy against property -- Due date -- Notice -- Payment in annual installments., with citation guidance and answers to common questions.

§ 54-8-19. Assessments -- Right to levy against property -- Due date -- Notice -- Payment in annual installments.

54-8-19.  Assessments -- Right to levy against property -- Due date -- Notice -- Payment in annual installments.
(1) The governing body may levy the assessments under the assessment list in whole or in part at any time after the adoption of the assessment resolution, but if not levied as a whole, any partial levies shall be made on the basis of completed improvements and the property benefited by the improvements.
(2) The amount of the assessment will become due and collectible immediately upon the levying of the assessment and, if it is not paid within 30 days from the date of the levy, it shall, at the expiration of the 30 days, commence to bear interest at a rate fixed by the governing body but not to exceed 7% per annum.
(3)
(a) Notice shall be given in the same manner as provided in Section 54-8-16.
(b) The notice under Subsection (3)(a) shall:
(i) specify the date and amount of the levy affecting each tract, block, lot, or parcel, the date when interest will commence, the amount of such interest, and the period of years over which installment payments may be made;
(ii) identify the easement that may be acquired by Subsection 54-8-26(2); and
(iii) be recorded in the office of the recorder of the county in which the tract, block, lot, or parcel is located.
(4)
(a) If the assessment is not paid within the 30 days allowed, each owner shall be presumed to exercise the right and option to pay the amount due in equal annual installments bearing interest at the rate specified in the notice and extending over the period of years, not exceeding 20 specified in the notice.
(b) The first installment shall become due one year from the date when interest commenced, and one installment shall become due on the same day of the same month annually thereafter.
(c) Any assessment may be prepaid on any annual installment date without interest penalty provided the total balance of the assessment, including accrued interest, costs and penalties, be paid.


Amended by Chapter 129, 2006 General Session

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

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Frequently Asked Questions About Utah § 54-8-19

What does Utah Code § 54-8-19 cover?

Section 54-8-19 ("Assessments -- Right to levy against property -- Due date -- Notice -- Payment in annual installments.") 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 § 54-8-19?

A common citation format is "Utah Code § 54-8-19" (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 § 54-8-19 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.

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