Utah Code Title 11. Cities, Counties, and Local Taxing Units § 11-42a-203. Levying an assessment within an energy assessment area--Prerequisites

(1) If a local entity designates an energy assessment area in accordance with this chapter, the local entity may:

(2) If a local entity includes an assessment on a property tax notice as described in Subsection (1)(b) and bills for the assessment in the same manner as a property tax, the assessment constitutes a lien, is enforced, and is subject to other penalty provisions, in accordance with this chapter.

(3) If a local entity includes an assessment on a property tax notice, the county treasurer shall, on the property tax notice: