Utah § 54-8-23 - Objection to amount of assessment -- Civil action -- Litigation to question or attack proceedings or legality of bonds -- Notice.
Full text of Utah Utah Code § 54-8-23 — Objection to amount of assessment -- Civil action -- Litigation to question or attack proceedings or legality of bonds -- Notice., with citation guidance and answers to common questions.
§ 54-8-23. Objection to amount of assessment -- Civil action -- Litigation to question or attack proceedings or legality of bonds -- Notice.
54-8-23. Objection to amount of assessment -- Civil action -- Litigation to question or attack proceedings or legality of bonds -- Notice.
| (1) | No special assessment levied under this chapter shall be declared void, nor shall any such assessment or part thereof be set aside in consequence of any error or irregularity permitted or appearing in any of the proceedings under this chapter, but any party feeling aggrieved by any such special assessment or proceeding may bring a civil action to cause such grievance to be adjudicated if such action is commenced prior to the expiration of the period specified in this section. |
| (2) | The burden of proof to show that such special assessment or part thereof is invalid, inequitable or unjust shall rest upon the party who brings such suit. |
| (3) | Any such litigation shall not be regarded as an appeal within the meaning of the prohibition contained in Section 54-8-18. |
| (4) | Every person whose property is subject to such special assessment and who fails to appear during the public hearings on said assessments to raise his objection to such tax shall be deemed to have waived all objections to such levy except the objection that the governing body lacks jurisdiction to levy such tax. |
| (5) | For a period of 20 days after the governing body has adopted the enactment authorizing the assessment, any taxpayer in the district shall have the right to institute litigation for the purpose of questioning or attacking the proceedings pursuant to which the assessments have been authorized subject to the provisions of the preceding paragraph. |
| (6) | Whenever any enactment authorizing the issuance of any bonds pursuant to the improvement contemplated shall have been adopted such resolution shall be provided for the district, as a class A notice under Section 63G-30-102, for 20 days. |
| (7) | For a period of 20 days thereafter, any person whose property shall have been assessed and any taxpayer in the district shall have the right to institute litigation for the purpose of questioning or attacking the legality of such bonds. |
| (8) | After the expiration of such 20-day period, all proceedings theretofore had by the governing body, the bonds to be issued pursuant thereto, and the special assessments from which such bonds are to be paid, shall become incontestable, and no suit attacking or questioning the legality thereof may be instituted in this state, and no court shall have the authority to inquire into such matters. |
Amended by Chapter 435, 2023 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 54-8-23
What does Utah Code § 54-8-23 cover?
Section 54-8-23 ("Objection to amount of assessment -- Civil action -- Litigation to question or attack proceedings or legality of bonds -- Notice.") 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 § 54-8-23?
A common citation format is "Utah Code § 54-8-23" (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 § 54-8-23 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.