Section 11-42-408 - Assessment against government land prohibited - Exception(1)(a) Except as provided in Subsection (2), a local entity may not levy an assessment against property owned by the federal government or a public agency, even if the property benefits from the improvement.(b) Notwithstanding Subsection (1)(a), a public agency may contract with a local entity: (i) for the local entity to provide an improvement to property owned by the public agency; and(ii) to pay for the improvement provided by the local entity.(c) Nothing in this section may be construed to prevent a local entity from imposing on and collecting from a public agency, or a public agency from paying, a reasonable charge for a service rendered or material supplied by the local entity to the public agency, including a charge for water, sewer, or lighting service.(2) Notwithstanding Subsection (1): (a) a local entity may continue to levy and enforce an assessment against property acquired by a public agency within an assessment area if the acquisition occurred after the assessment area was designated; and(b) property that is subject to an assessment lien at the time it is acquired by a public agency continues to be subject to the lien and to enforcement of the lien if the assessment and interest on the assessment are not paid when due.Amended by Chapter 470, 2017 General Session ,§ 5, eff. 3/28/2017.Amended by Chapter 371, 2016 General Session ,§ 7, eff. 5/10/2016.Amended by Chapter 246, 2013 General Session ,§ 8, eff. 5/14/2013.Enacted by Chapter 329, 2007 General Session