Utah Code Title 11. Cities, Counties, and Local Taxing Units § 11-42-201. Resolution or ordinance designating an assessment area--Classifications within an assessment area--Preconditions to adoption of a resolution or ordinance

(1)(a) Subject to the requirements of this part, a governing body of a local entity intending to levy an assessment on property to pay some or all of the cost of providing or financing improvements benefitting the property, performing operation and maintenance benefitting the property, or conducting economic promotion activities benefitting the property shall adopt a resolution or ordinance designating an assessment area.

(b) A designation resolution or designation ordinance described in Subsection (1)(a) may divide the assessment area into multiple classifications to allow the governing body to:

(c) The boundaries of a proposed assessment area:

(d) The boundary of an assessment area proposed to be designated in an ordinance or resolution of an infrastructure financing district may not include an area that is, at the time of adoption of the ordinance or resolution, part of an assessment area designated under an ordinance or resolution previously adopted by the infrastructure financing district.

(a) give notice as provided in Section 11-42-202;

(b) receive and consider all protests filed under Section 11-42-203; and

(c) hold a public hearing as provided in Section 11-42-204.