Section 11-42a-203 - Levying an assessment within an energy assessment area-Prerequisites(1) If a local entity designates an energy assessment area in accordance with this chapter, the local entity may: (a) levy an assessment within the energy assessment area; and(b) collect the assessment by:(i) directly billing the property owner; or(ii) inclusion on a property tax notice issued in accordance with this section and Section 59-2-1317.(2) If a local entity includes an assessment on a property tax notice as described in Subsection (1)(b) and bills for the assessment in the same manner as a property tax, the assessment constitutes a lien, is enforced, and is subject to other penalty provisions, in accordance with this chapter.(3) If a local entity includes an assessment on a property tax notice, the county treasurer shall, on the property tax notice: (a) clearly state that the assessment is for the improvement provided by the local entity; and(b) itemize the assessment separately from any other tax, fee, charge, interest, or penalty that is included on the property tax notice in accordance with Section 59-2-1317.Added by Chapter 470, 2017 General Session ,§ 15, eff. 3/28/2017.