Utah Code Title 17B. Limited Purpose Local Government Entities--Local Districts § 17B-2a-107. Property within a cemetery maintenance district to be proportionately benefitted and equally assessed

(1) benefitted by the creation of the district and by improvements made by the district, ratably with all other parcels of property within the district in proportion to the parcel's taxable value;  and

(2) assessed equally in proportion to its taxable value for the purpose of cemetery improvement and maintenance.