17B-2a-207 - Public highways, roads, or streets or railroad rights-of-way benefitted by district works. - Utah Statutes

17B-2a-207. Public highways, roads, or streets or railroad rights-of-way benefittedby district works.
If a drainage district board of trustees determines that a public highway, road, street, orrailroad right-of-way is or will be benefitted by district drainage canals or other works that havebeen or will be constructed:
(1) the district shall assess benefits and taxes against the public highway, road, street, orrailroad right-of-way in the same manner as if the highway, road, street, or railroad right-of-waywere in private ownership;
(2) the district may treat the highway, road, street, or railroad right-of-way the same as itwould treat private land; and
(3) the state or local entity having control of the public highway, road, or street or theowner 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, orrailroad right-of-way.

Enacted by Chapter 329, 2007 General Session