Title 16 Chapter 4 Section 201

Corporations
Share Assessment Act
Section 201
Assessments.

            

16-4-201.   Assessments.

            (1) The shares of a nonprofit corporation are subject to assessment for any corporate purpose, except to the extent proscribed by the articles of incorporation.

            (2) The shares of a profit corporation are subject to assessment if:

            (a) those shares were subject to assessment before May 1, 2007; and

            (b) the assessment is not proscribed by the corporation's articles of incorporation.


Enacted by Chapter 367, 2007 General Session