Utah Code Title 17B. Limited Purpose Local Government Entities--Special Districts § 17B-2a-207. Public highways, roads, or streets or railroad rights-of-way benefitted by district works

(1) the district shall assess benefits and taxes against the public highway, road, street, or railroad right-of-way in the same manner as if the highway, road, street, or railroad right-of-way were in private ownership;

(2) the district may treat the highway, road, street, or railroad right-of-way the same as it would treat private land; and

(3) the state or local entity having control of the public highway, road, or street or the owner of the railroad right-of-way shall pay the applicable taxes assessed against the land, whether or not it owns the fee simple title to the land covered by the highway, road, street, or railroad right-of-way.