Utah Code Title 17D. Limited Purpose Local Government Entities--Other Entities § 17D-4-305. Action to contest tax, fee, or proceeding--Requirements--Exclusive remedy--Bonds, taxes, and fees incontestable

(a) set aside the proceeding; or

(b) enjoin the levy, imposition, or collection of a tax or fee.

(a) notwithstanding Title 78B, Chapter 3a, Venue for Civil Actions, shall bring the action in the county in which the public infrastructure district is located if the person brings the action in the district court; and

(b) may not bring the action against or serve a summons relating to the action on the public infrastructure district more than 30 days after the effective date of the:

(a) claims an error or irregularity in a tax or fee or in any proceeding to create a public infrastructure district, levy a tax, or impose a fee; or

(b) challenges a bondholder's right to repayment.

(a) a bond issued or to be issued with respect to a public infrastructure district and any tax levied or fee imposed becomes incontestable against any person who has not brought an action and served a summons in accordance with this section;

(b) a person may not bring a suit to:

(c) a court may not inquire into the matters described in Subsection (4)(b).

(5)(a) This section does not insulate a public infrastructure district from a claim of misuse of funds after the expiration of the 30-day period described in Subsection (2)(b).