Utah § 59-2-918.5 - Hearings on judgment levies -- Advertisement.

Full text of Utah Utah Code § 59-2-918.5 — Hearings on judgment levies -- Advertisement., with citation guidance and answers to common questions.

§ 59-2-918.5. Hearings on judgment levies -- Advertisement.

Effective 1/1/2026
59-2-918.5.  Hearings on judgment levies -- Advertisement.
(1)A taxing entity may not impose a judgment levy unless the taxing entity first advertises the taxing entity's intention to do so and holds a public hearing in accordance with the requirements of this section.
(2)
(a)The advertisement required by this section may be combined with the advertisement described in Section 59-2-919.
(b)The advertisement required by this section shall be published:
(i)electronically in accordance with Section 45-1-101;
(ii)as a class A notice under Section 63G-30-102; and
(iii)for at least 14 days before the day on which the taxing entity conducts the public hearing required under this section.
(c)
(i)For taxing entities operating under a July 1 through June 30 fiscal year, the public hearing required under this section shall be held 10 or more days after notice is provided to property owners pursuant to Section 59-2-919.1.
(ii)For taxing entities operating under a January 1 through December 31 fiscal year:
(A)for an eligible judgment issued on or after March 1 but on or before September 15, the public hearing required under this section shall be held at the same time as the hearing at which the annual budget is adopted; or
(B)for an eligible judgment issued on or after September 16 but on or before the last day of February, the public hearing required under this section shall be held 10 or more days after notice is provided to property owners pursuant to Section 59-2-919.1.
(3)The advertisement required by this section shall specify:
(a)the date, time, and location of the public hearing at which the judgment levy will be considered;
(b)the amount of the judgment levy;
(c)the term of the judgment levy; and
(d)the tax impact on an average residential and business property located within the taxing entity that results from the judgment levy.
(4)If a final decision regarding the judgment levy is not made at the public hearing required under this section, the taxing entity shall announce at the public hearing the scheduled time and place for consideration and adoption of the judgment levy.
(5)
(a)The information described in Subsections (3)(a) through (c) regarding a judgment levy shall be included on the notice provided to property owners pursuant to Section 59-2-919.1.
(b)The requirements of Subsections 59-2-919(8)(b)(i) and (c) through (f) apply to a public hearing required under this section.


Amended by Chapter 282, 2026 General Session

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

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Frequently Asked Questions About Utah § 59-2-918.5

What does Utah Code § 59-2-918.5 cover?

Section 59-2-918.5 ("Hearings on judgment levies -- Advertisement.") 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 § 59-2-918.5?

A common citation format is "Utah Code § 59-2-918.5" (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 § 59-2-918.5 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

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