11-42-416 - Validation of prior assessment proceedings. - Utah Statutes

11-42-416. Validation of prior assessment proceedings.
(1) Subject to Subsection (2), all proceedings taken before April 30, 2007 related to thelevy of assessments are validated, ratified, and confirmed, and the assessments are declared to belegal and valid assessments.
(2) Nothing in this section may be construed to affect the validity of an assessmentwhose legality is being contested on April 30, 2007.
(3) (a) This chapter applies to all assessments levied after April 30, 2007, even thoughproceedings were taken before that date under provisions of the law then in effect but repealed ormodified on or after that date.
(b) Proceedings taken as described in Subsection (3)(a) under the law in effect beforeApril 30, 2007 are validated, ratified, and confirmed, except to the extent that those proceedingsare the subject of an action pending on April 30, 2007 challenging the proceedings.

Enacted by Chapter 329, 2007 General Session