Special Assessment Area Snowshoe-Toboggan Notice of Intent
Notice Tags
Special District's Taxing Authority
Notice Type(s)
Notice,
Hearing
Event Start Date & Time
August 8, 2023 03:00 PM
Description/Agenda
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. 2023-01 (Snowshoe-Toboggan) (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 September 12, 2023, 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. 2023-01 (Snowshoe-Toboggan) 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 Snowshoe subdivision and in the Toboggan subdivision and some adjoining properties in the Town of Brian Head, Iron County, Utah. More specifically the following parcel numbers in respective subdivisions as described below. Properties other than the identified parcel numbers will not be included in the proposed Special Tax Assessment Area.
Parcel # Lot # Block # Physical Address
A-1145-0000-000A-06 6 A 201 E STEAM ENGINE DR
A-1215-000A-0001 1 A 235 E SNOW SHOE CIR
A-1216-000C-0002 2 C 202 E STEAM ENGINE DR
A-1215-000B-0002 2 B 224 E SNOW SHOE CIR
A-1215-000B-0003 3 B 238 E SNOW SHOE CIR
A-1215-000B-0011 11 B 265 E SNOWMAN DR
A-1215-000B-0012 12 B 251 E SNOWNAN DR
A-1215-000C-0007 7 C 248 E SNOWMAN DR
A-1215-000B-0013 13 B 237 E SNOWMAN DR
A-1215-000C-0008 8 C 238 E SNOW SHOE DR
A-1215-000C-0015 15 C 295 TOBOGGAN LN
A-1215-000C-0009 9 C 220 E SNOW SHOE DR
A-1215-000B-0014 14 B 231 E SNOWMAN DR
A-1215-000C-0010 10 C 216 E SNOWMAN DR
A-1215-000C-0011 11 C 215 TOBOGGAN LN
A-1215-000B-0015 15 B 225 S SHOW SHOE DR
A-1215-000D-0004 4 D 212 S SNOW SHOE DR
A-1215-000D-0005 5 D 220 S SNOWSHOE DR
A-1215-000D-0006 6 D 228 S SNOWSHOE DR
A-1215-000D-0007 7 D 222 TOBOGGAN LN
A-1215-000D-0008 8 D 238 TOBOGGAN LN
A-1215-000D-0009 9 D 246 TOBOGGAN LN
A-1215-000D-0010 10 D 256 TOBOGGAN LN
A-1215-000D-0011 11 D 266 TOBOGGAN LN
A-1215-000D-0012 12 D 276 TOBOGGAN LN
A-1215-000D-0013 13 D 286 TOBOGGAN LN
A-1215-000B-0008 8 B 315 E SNOWMAN DR
A-1215-000C-0012 12 C 261 TOBOGGAN LN
A-1215-000C-0013 13 C 289 TOBOGGAN LN
A-1215-000D-0019 19 D 296 TOBOGGAN LN
A-1215-000C-0014 14 C 291 TOBOGGAN LN
A-1215-000D-0020 20 D 306 TOBOGGAN LN
A-1215-000D-0021 21 D 316 TOBOGGAN LN
A-1215-000C-0016 16 C 297 TOBOGGAN LN
A-1215-000C-0006 6 C 266 E SNOWSHOE DR
A-1215-000B-0009 9 B 287 E SNOWSHOE DR
A-1214-000A-0001 1 A 301 TOBOGGAN LN
A-1214-000A-0002 2 A 331 TOBOGGAN LN
A-1214-000B-0002 2 B 176 SNOWMOBILE RD
A-1214-000B-0005 5 B 322 TOBOGGAN LN
A-1214-000B-0006 6 B 108 S SNOWMOBILE RD
A-1215-000D-0018 18 D 343 E TOBOGGAN CIR
A-1215-000D-0014 14 D 296 E TOBOGGAN CIR
A-1215-000D-0017 17 D 333 E TOBOGGAN CIR
A-1215-000D-0016 16 D 332 E TOBOGGAN CIR
A-1215-000D-0015 15 D 314 E TOBOGGAN CIR
A-1143-0011-000E-05 5 E 195 SNOWMOBILE RD
A-1214-000E-0006 6 E 183 SNOWMOBILE RD
A-1143-0011-000E-04 4 E 217 SNOWMOBILE RD
A-1143-0011-000E-03 3 E 239 SNOWMOBILE RD
A-1143-0011-000C-44 44 C 347 E SKATE CIR
A-1143-0011-000B-01 1 B 212 S SNOWMOBILE RD
A-1214-000E-0007 7 E 179 SNOWMOBILE RD
A-1214-000E-0008 8 E 165 SNOWMOBILE RD
A-1214-000B-0004 4 B 120 S SNOWMOBILE RD
A-1214-000E-0009 9 E 143 SNOWMOBILE RD
A-1214-000B-0003 3 B 142 S SNOWMOBILE RD
A-1214-000E-0010 10 E 119 SNOWMOBILE RD
A-1214-000E-0011 11 E 92 S SPRING CIR
A-1214-000E-0012 12 E 88 S SPRING CIR
A-1214-000A-0003 3 A 351 TOBOGGAN LN
A-1215-000C-0005 5 C 224 E SNOWMAN DR
A-1215-000B-0010 10 B 279 E SNOWMAN DR
A-1215-000B-0001 1 B 55 S SNOW SHOE DR
A-1216-000D-0001 1 D 91 S SNOW SHOE DR
A-1216-000D-0002 2 D 119 S SOUTH SNOWSHOE DR
A-1216-000D-0003 3 D 137 S SNOW SHOE DR
A-1215-000D-0003 3 D 206 S TOBOGGAN LN
A-1215-000C-0004 4 C 302 E SNOWSHOE DR
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 Snowshoe Drive, Snowshoe Circle, Snowman Drive, Toboggan Lane, Toboggan Circle, and adjoining streets such as Spring Circle, Steam Engine Drive, Snowmobile Road, and Skate Circle, 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, including street improvements, 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 $2,881,000.00, of which the Town will pay $0 leaving a remainder of $2,881,000.00 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 8.25% 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 $2,881,000 total cost or $41,754 per lot.
Per lot.
Total of All Improvements
$2,881,000 total cost or $41,754 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 September 12, 2023, at 1:00 p.m. at the Town Office. The Town Council will meet on November 14, 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
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 com