General Information

Government Type

Municipality

Entity

Brian Head

Public Body

Brian Head Town Council

Notice Information

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Notice Title

Notice of Intention to Create the 2022-01 Ranger Court Special Assessment Area

Notice Tags

Special District's Taxing Authority

Notice Type(s)

Notice

Event Start Date & Time

September 19, 2022 01:00 AM

Event End Date & Time

October 25, 2022 01:00 PM

Description/Agenda

TOWN OF BRIAN HEAD, UTAH NOTICE OF INTENTION TO DESIGNATE TOWN OF BRIAN HEAD, UTAH SPECIAL TAX ASSESSMENT AREA 2022-01 (RANGER COURT) September 13, 2022 RESOLUTION NO. 22-524 A RESOLUTION DECLARING THE INTENTION OF THE TOWN COUNCIL OF THE TOWN OF BRIAN HEAD, IRON COUNTY, UTAH, FOR WATER SYSTEM IMPROVEMENTS AND RELATED IMPROVEMENTS WITHIN THE CEDAR BREAKS MOUNTAIN HOMESITES, UNIT B SUBDIVISION; TO DESIGNATE OR CREATE THE TOWN OF BRIAN HEAD, UTAH SPECIAL TAX ASSESSMENT AREA NO. 2022-01 (RANGER COURT); TO FUND THE COST AND EXPENSES OF SAID ASSESSMENT AREA BY SPECIAL TAX ASSESSMENTS TO BE LEVIED AGAINST THE PROPERTY BENEFITTED BY SUCH IMPROVEMENTS; TO PROVIDE NOTICE OF INTENTION TO AUTHORIZE SUCH IMPROVEMENTS AND TO FIX A TIME AND PLACE FOR PROTESTS AGAINST SUCH IMPROVEMENTS OR THE CREATION OF SAID ASSESSMENT AREA; TO DECLARE ITS INTENTION OF FUNDING A RESERVE FUND IN LIEU OF A GUARANTY FUND; AND RELATED MATTERS. WHEREAS, pursuant to the Utah Assessment Area Act, Title 11, Chapter 42, of the Utah Code, the Town Council of the Town of Brian Head, Iron County, Utah (the Town) has the power to make or cause to be made all of the following improvements, water system improvements that will benefit certain properties in the Cedar Breaks Mountain Homesites, Unit B (the Improvements); and WHEREAS, the Town has received petitions from property owners desiring the water system improvements described herein; and WHEREAS, the Town desires to designate or create a Special Tax Assessment Area and impose a special tax assessment against the portion of the properties in the Town that will be directly or indirectly benefitted by the Improvements: BE IT RESOLVED by the Town Council of the Town of Brian Head, Iron County, Utah: Section 1. The Town Council of the Town hereby determines that it will be in the best interest of the Town to finance and install or have installed the Improvements in specified locations of the Town, and to complete the whole in a proper and workmanlike manner according to plans, profiles and specifications that have been presented to the Town and are on file in the Office of the Town Clerk. In order to finance the costs of the Improvements, the Town proposes to create, establish, and designate a Special Tax Assessment Area. A description of the proposed Special Tax Assessment Area is more particularly described in the Notice of Intention to construct the proposed Improvements hereinafter set forth. Section 2. The proposed Assessment Area shall be known as the Town of Brian Head, Utah Special Tax Assessment Area No. 2022-01 (Ranger Court) (the 'Special Tax Assessment Area). Section 3. The cost and expenses of the proposed Improvements shall be paid by a special tax assessment to be levied against the properties on a per lot basis for lots that will be benefited directly or indirectly from the Improvements, or which may be affected or specially benefitted, directly, or indirectly, by any of such Improvements, such assessment to be paid in not more than ten (10) annual installments with interest on the unpaid balance until due and paid. An allowance shall be made for corner lots, if applicable, so that such lots are not assessed at the full rate on both streets. Section 4. The Town Council hereby finds that the water system improvements, including any modifications to streets, that is proposed for Special Tax Assessment Area No. 2022-01 (Ranger Court) are necessary or convenient to enable the Town to provide the water service that the Town proposes and is authorized to provide in Special Tax Assessment Area No. 2022-01 (Ranger Court). Section 5. A public hearing is called for the Town Council meeting on October 25, 2022, at 1:00 p.m., at the Town offices located at 56 N. Highway 143, Brian Head, Utah 84719 to hear from any person desiring to be heard and objections to a) the designation of the proposed Town of Brian Head, Utah Special Tax Assessment Areas No. 2022-01 (Ranger Court) or the improvements proposed to be provided in said assessment area; b) the amount that a property reasonably and equitably benefits from the improvements; and c) the inclusion of unassessed benefitted government property. Section 6. Any owner of property that is proposed to be assess and who does not want its property to be included in the proposed Special Tax Assessment Area No. 2022-01 (Ranger Court) may file a written protest against: a) The designation of the Special Tax Assessment Area No. 2022-01 (Ranger Court); b) The inclusion of the owner's property in the proposed Special Tax Assessment Area No. 2022-01 (Ranger Court): c) The proposed improvements to be acquired or constructed; or d) If applicable, the inclusion of an unassessed benefitted government property, the benefit for which the other assessed properties will collectively pay (of which there are none) Each written protest shall: a) Describe or otherwise identify the property owned by the person filing the protest; and b) Include the signature of the owner of the property. The failure of a property owner within the proposed Special Tax Assessment Area No. 2022-01 (Ranger Court) to file a timely written protest constitutes a waiver of any objection to: a) The designation of the Special Tax Assessment Area No. 2022-01 (Ranger Court); b) Any improvement to be provided to property within the Special Tax Assessment Area No. 2022-01 (Ranger Court); c) The inclusion of the owner's property within the Special Tax Assessment Area No. 2022-01 (Ranger Court); d) The fact, but not amount, of benefit to the to the owner's property; and e) The inclusion of an unassessed benefitted government property in the assessment areas (of which there are none). The Town Council hereby directs the Town Clerk to post the total and percentage of the written protests that the Town receives on the Town's website, and at the Town office at least five days before the October 25, 2022 meeting against the proposed Improvements or against the creation of the Special Tax Assessment Area must be presented and filed in the Office of the Town Clerk on or before October 20, 2022, at the hour of 4:00 p.m. Any person desiring to be heard may file a written protest or objection to a) the designation of the proposed Town of Brian Head, Utah Special Tax Assessment Areas No. 2022-01 (Ranger Court) or the improvements proposed to be provided in said assessment area; b) the amount that a property reasonably and equitably benefits from the improvements; and c) the inclusion of unassessed benefitted government property (of which there is none). Thereafter at 1:00 p.m. on October 25, 2022, at 56 N. Highway 143, Brian Head, Utah, 84719, any such written protests shall be heard and considered by the Town Council. Section 7. The Town Clerk is hereby directed to give notice of intention to make the proposed improvements and of the public hearing and of the time within which protests against the proposed improvements, or the designation of the proposed Special Tax Assessment Area may be filed and the date when such protests will be heard and considered by publishing on the Utah Public Notice website for four weeks before the deadline for filing protests specific in the notice and be posted in at least three public places at least 20 but not more than 35 days before the public hearing. In addition, the Town Clerk shall mail a copy of such notice by United States Mail, postage prepaid, to each owner of land to be assessed within the proposed Special Tax Assessment Area at the last known address of such owner, using for such purpose the names and addresses of said owners appearing on the last completed real property assessment rolls of Iron County, said notices to be so mailed not later than ten (10) days after the posting of the Notice of Intention of the Utah Public Notice Website. Said Notice shall be in substantially the following form: NOTICE OF INTENTION PUBLIC NOTICE IS HEREBY GIVEN that the Town Council (the 'Town Council') of the Town of Brian Head, Iron County, Utah (the 'Town'), intends to create or designate a Special Tax Assessment Area to be known as the Town of Brian Head, Iron County, Utah Special Tax Assessment Area No. 2022-01 (Ranger Court) (the 'Special Tax Assessment Area'). Accordingly, the Town Council called a public hearing regarding the creation or designation of the Special Tax Assessment Area to be held on October 25, 2022, at 1:00 p.m. at the Town Office at 56 N. Highway 143, Brian Head, Utah 84719, to hear from any person desiring to be heard and objections to a) the designation of the proposed Town of Brian Head, Utah Special Tax Assessment Areas No. 2022-01 (Ranger Court) or the improvements proposed to be provided in said assessment area; b) the amount that a property reasonably and equitably benefits from the improvements; and c) the inclusion of unassessed benefitted government property (of which there is none). It is the intention of the Town Council to make water system improvements within the Special Tax Assessment Area and to levy special assessments as provided in Title 11, Chapter 42, Utah Code Annotated 1953, as amended, on the real estate lying within the Special Tax Assessment Area as described herein for the benefit of which such assessments are to be assessed in the making of such improvements. DESCRIPTION OF SPECIAL TAX ASSESSMENT AREA The proposed Special Tax Assessment Area shall include the following real property in the Town of Brian Head, Iron County, UT and is described as: The properties in the Cedar Breaks Mountain Homesites, Unit B subdivision in the Town of Brian Head, Iron County, Utah. More specifically the following parcel numbers in said Ranger Court, Ridge Top Drive and Meadow Drive. Properties other than the identified parcel numbers will not be included in the proposed Special Tax Assessment Area. Cedar Breaks Mountain Homesites Unit B Subdivision Parcel # Lot # Block # Physical Address A-1143-0001-0016 Lot #1 A 913 E. Ridge Top Drive A-1143-.0001-0011 Lot #2 A 933 E. Ridge Top Drive A-1143-0001-0010 Lot #3 A 949 E. Ridge Top Drive A-1143-0001-0014 Lot #4 A 965 E. Ridge Top Drive A-1143-0001-0013 Lot #5 A 977 E. Ridge Top Drive A-1143-0001-0010-01 Lot #6 A 995 E. Ridge Top Drive A-1143-0001-0015 Lot #7 A 1011 E. Ridge Top Drive A-1143-0001-0021-01 Lot #1 B 942 E. Ridge Top Drive A-1143-0001-0007 Lot #2 B 972 E. Ridge Top Drive A-1143-0001-0026 Lot #3 B 1002 E. Ridge Top Drive A-1143-0001-0001 Lot #8 B 1001 E. Meadow Drive A-1143-0001-0031 Lot #9 B 971 E. Meadow Drive A-1143-0001-0017-01 Lot #10 B 945 E. Meadow Drive A-1143-0001-0020-05 Lot #1 C 912 E. Ridge Top Drive A-1143-0001-0008 Lot #2 C 6 S. Ranger Court A-1143-0001-0027 Lot #3 C 36 S. Ranger Court A-1143-0001-0020-01 Lot #10 C 946 E. Meadow Drive. A-1143-0001-0004 Lot #11 C 978 E. Meadow Drive INTENDED IMPROVEMENTS The improvements to be constructed within the Special Tax Assessment Area are as follows: Water System Improvement: Water System Improvements to extend water lines on Ranger Court, Ridge Top Drive and Meadow Drive, and related improvements, and complete the whole in a proper and workman like manner with all drainage and other improvement appurtenant and useful to a water system and associated municipal improvements. ESTIMATED COST AND METHOD OF ASSESSMENT Estimated Cost and Method of Assessment: The total cost of Improvements in the Special Tax Assessment Area is currently estimated to be $545,537, of which the Town will pay $0 leaving a remainder of $545,537 which shall be paid by special tax assessment on the private property within the Special Tax Assessment Area. This includes engineering costs, overhead costs and funding of a reserve fund described herein, all of which shall be paid by special tax assessment to be levied against the properties which may be directly or indirectly benefited by the Improvements which benefits need not actually increase the fair market value of the property to be assessed. The property owners' portion of the total estimated cost of the Improvements may be financed during the construction period by the use of interim warrants, in which case the interest on said warrants will be assessed to the property owners. In lieu of utilizing a guaranty fund, the Town Council intends to create a special reserve fund, if desired by lenders, to secure payment of the special assessment bonds (the 'Bonds') anticipated to be issued by the Town to finance the proposed Improvements. The reserve fund will be either initially funded with proceeds of the Bonds in an amount equal to approximately ten percent (10%) of the total principal amount of Bonds to be issued, or by building up a reserve fund over a period of six years until an amount equal to approximately ten percent (10%) of the total principal amount of Bonds to be issued is placed in the reserve fund. The Town Council anticipates applying any moneys remaining in the reserve fund to the final payment on the Bonds which, in turn, would offset the final assessment payments to be made by the owners of property benefited by such Improvements, all of which will be further described in the assessment ordinance to be adopted by the Town. Any money in the reserve fund upon full payment of the Bonds is to be disbursed ratably to each assessed lot owner as of the date of disbursement. In addition, estimated costs of assessment include estimated overhead costs which the Town projects to incur in the creation and administration of the Special Tax Assessment Area. If Bonds are issued, the current estimated interest rate is no more than 6.50% per annum and the estimated discount is no more than 2.00%, subject to market rates at the time of issuance and the current estimated term of financing is ten (10) years. The estimated cost and method of assessment against the properties for the Improvements are as follows: Improvement Estimated Assessment Method of Assessment Water System Improvement $545,537 total cost or $30,308 per lot. Per lot. Total of All Improvements $545,537 total cost or $30,308 per lot Per lot. For assessment purposes, if applicable, an owner of a lot is defined herein to be the owner of a platted lot within the Town of Brian Head, Iron County, Utah according to the official records of the Town of Brian Head, upon which a residential, commercial, or other structure to be used for human occupancy is now or may be located consistent with the 'lot size' requirements of the applicable Town of Brian Head Land Management ordinances in place as of the date this is adopted. LEVY OF ASSESSMENTS It is the intention of the Town Council to levy assessments as provided by the laws of Utah on all property, parcels, and lots of real property to be benefited by the proposed improvements within the Special Tax Assessment Area. The purpose of the assessment and levy is to pay those costs of the improvements which the Town will not assume and pay. The method of assessment shall be per lot, as set forth herein. The assessments may be paid by property owners in not more than ten (10) annual installments with interest on the unpaid balance at a rate or rates fixed by the Town, or the whole or any part of the assessment may be paid without interest within twenty-five (25) days after the ordinance levying the assessment becomes effective. The assessments shall be levied according to the benefits to be derived by each property within the Special Tax Assessment Area. Other payment provisions and enforcement remedies shall be in accordance with Title 11, Chapter 42, Utah Code Annotated 1953, as amended. The assessment method will be by inclusion on a property tax notice issued in accordance with Section 59-2-1317 and in compliance with Section 11-42-401 of the Utah Code. A map of the proposed Special Tax Assessment Area is on file in the Town offices which will make such information available to all interested persons. Copies of plans, profiles and specifications of the proposed improvements shall be made available by the Town as soon as thy have been prepared TIME FOR FILING PROTESTS Any person who is the owner of record of property to be assessed in the Special Tax Assessment Area described in this Notice of Intention shall have the right to file in writing a protest against the creation of the Special Tax Assessment Area or to make any other objections relating thereto. Protests shall describe or otherwise identify the property owner of record by the person or persons making the protest and shall indicate the total number of lots represented by said protest. Protests shall be filed with the Town Clerk of the Town of Brian Head, Utah, on or before sixty (60) days after the public hearing to be held October 25, 2022, at 1:00 p.m. at the Town Office. The Town Council will meet on January 10, 2023, at 1:00 p.m. in public meeting at the regular meeting place of the Town Council at the Town Office at 56 N. Highway 143, Brian Head, Utah 84719 to consider all protests so filed and hear all objections relating to the proposed improvements. Each protest must be filed in writing and describe or otherwise identify the property owned by the person filing the protest and include the signature of the property owner. A PROPERTY OWNER MUST PROTEST THE DESIGNATION OF THE SPECIAL TAX ASSESSMENT AREA IN WRITING IF THE OWNER OBJECTS TO (1) THE DESIGNATION OF THE SPECIAL TAX ASSESSMENT AREA, (2) ANY PROPOSED IMPROVEMENT, (3) THE INCLUSION OF THE OWNER'S PROPERTY, OR (4) THE FACT, BUT NOT AMOUNT, OF BENEFIT TO THE OWNER'S PROPERTY. Failure of an owner of property to file a timely written protest can constitute a waiver. After such consideration and determination, the Town Council shall adopt a resolution either abandoning the Special Tax Assessment Area or creating and designating the Special Tax Assessment Area either as described in this Notice of Intention or with deletions and changes made as authorized by law; but the Town Council shall abandon the Special Tax Assessment Area and not create the same if the necessary number of protests as provided herein have been filed on or before the time specified in this Notice of Intention for the filing of protests after eliminating from such filed protests: (i) protests relating to property or relating to a type of improvement which has been deleted from the Special Tax Assessment Area, and (ii) protests which have been withdrawn in writing prior to sixty (60) days after the public hearing. The necessary number of protests shall mean the aggregate of the protests representing forty percent (40%) of the owners proposed to be assessed, according to the same assessment method by which the assessment is proposed to be levied. BY ORDER OF THE TOWN COUNCIL OF TOWN OF BRIAN HEAD, IRON COUNTY, UTAH /s/ Nancy Leigh____ Town Clerk Published on the Public Meeting Website: Posted at least three public places on: Section 8. The Town Council reasonably expects, to reimburse the Town from proceeds of the Bonds for capital expenditures paid by the Town (whether or not such expenditures are paid from proceeds of interim warrants) with respect to the Improvements. Section 9. This declaration is intended to be a declaration of official intent under Treasury Regulation ' 1.103-18(1). Section 10. The maximum principal amount of debt expected to be issued for reimbursement purposes is $545,537,000. This amount will be reduced by cash payments received by the Town from property owners who elect to pay their assessment in full during the cash payment period immediately following the effective date of the assessment ordinance. Section 11. This declaration of official intent is consistent with the Town's budgetary and financial circumstances. No funds from sources other than the Bonds are, or are reasonably expected to be, reserved, allocated on a long-term basis, or otherwise set aside by the Town or by any member of the same controlled group pursuant to their budget or financial policies with respect to the expenditures to be reimbursed. ADOPTED BY THE TOWN COUNCIL OF THE TOWN OF BRIAN HEAD, IRON COUNTY, UTAH THIS SEPTEMBER 13, 2022.

Notice of Special Accommodations (ADA)

In compliance with the Americans with Disabilities Act, individuals needing special accommodations (including auxiliary communicative aids and services) during this meeting should notify Nancy Leigh (435) 677-2029 at least three days prior to the meeting.

Notice of Electronic or Telephone Participation

Available to Board Members as per Ordinance No. 11-003 authorizes public bodies to establish written procedures governing the calling and holding of electronic meetings at which one or more members of the Council may participate by means of electronic communications.

Meeting Information

Meeting Location

Brian Head Town Hall
56 North Highway 143
Brian Head, UT 84719
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Contact Name

Nancy Leigh

Contact Email

nleigh@bhtown.utah.gov

Contact Phone

(435)677-2029

Notice Posting Details

Notice Posted On

September 20, 2022 01:52 PM

Notice Last Edited On

September 20, 2022 01:52 PM

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