17B-2a-107 - Property within a cemetery maintenance district to be proportionately benefitted and equally assessed.
17B-2a-107. Property within a cemetery maintenance district to be proportionatelybenefitted and equally assessed.
Each parcel of property within a cemetery maintenance district shall be:
(1) benefitted by the creation of the district and by improvements made by the district,ratably with all other parcels of property within the district in proportion to the parcel's taxablevalue; and
(2) assessed equally in proportion to its taxable value for the purpose of cemeteryimprovement and maintenance.
Enacted by Chapter 329, 2007 General Session