Chapter 13.20
SPECIAL TAXES

Sections:

13.20.010    Right to make improvements.

13.20.020    Abutting property to bear expense.

13.20.030    Procedure for making improvements.

13.20.010 Right to make improvements.

The City Council may establish grades and lay out, establish, open, extend and widen any street or alley, and improve, repair, light, grade, pave, curb and gutter, sewer, drain, park and beautify the same; may construct bridges, sidewalks, crosswalks, and driveways from curb to property line, culverts, lighting equipment, sewers and drains; waterworks, canals, and ditches; covering, fencing and safeguarding canals and water courses; may construct, extend and repair parking lots and other facilities for the parking of vehicles off streets; may extend and repair recreational facilities; may plant or cause to be planted, set out, cultivated and maintained lawns and shade trees in parking spaces; and may maintain, replace or renew any of such improvements. [Code 1971 § 3-4-1.]

13.20.020 Abutting property to bear expense.

To defray the cost and expense of such improvements or any of them, the City Council may levy and collect special taxes and assessments upon the blocks, lots or parts thereof and pieces of ground fronting or abutting upon or adjacent to the street or alley thus in whole or in part opened, widened or improved, or which may be affected by or specially benefited by any of such improvements, either to the full depth of such blocks, lots or parts thereof or pieces of ground, or to such depth as may be determined by the City Council, and for the purpose of providing for such improvements or any of them it shall have power to create improvement districts, and to contract, except for opening, widening or extending streets or alleys, to be let to the lowest responsible bidder for the kind of material or service chosen; provided, that the above provisions shall not apply to the ordinary repairs of pavement, sewer, drains, curb and gutter or sidewalks; and provided further, one-half of the cost of bringing streets or alleys to the established grade shall be paid by the City. [Code 1971 § 3-4-2.]

13.20.030 Procedure for making improvements.

The procedure stated in Title 10, Chapter 7, Utah Code Annotated 1953, as amended, shall be followed in making local improvements, and all regulations therein shall be complied with. Such procedures and regulations shall be deemed to include, in addition to all others, those regulating or providing for the following: the notice of intention, protests and the hearing of protests, the notice to contractors, the letting of the contract, the Board of Equalization and Review, the levy and payment of special taxes, special improvement bonds, the sale of property for delinquent taxes, the redemption of property sold for delinquent taxes, the Special Improvement Guarantee Fund, and the payment of bonds and warrants. [Code 1971 § 3-4-3.]