2006 Utah Code - 10-1-116 — Notice to lieutenant governor of incorporation, dissolution, or boundary change -- Tax rate on new property included in municipality.

     10-1-116.   Notice to lieutenant governor of incorporation, dissolution, or boundary change -- Tax rate on new property included in municipality.
     (1) The legislative body of each city or town that is incorporated, dissolved, or whose boundaries are changed through annexation, boundary adjustment, disconnection, or consolidation shall, within 30 days of the incorporation, dissolution, or boundary change, file a written notice of the incorporation, dissolution, or boundary change with the lieutenant governor.
     (2) Each written notice required under Subsection (1) shall:
     (a) be accompanied by:
     (i) (A) in the case of an incorporation or consolidation, a copy of the articles of incorporation;
     (B) in the case of a boundary change through annexation or boundary adjustment, a copy of the ordinance or resolution that effectuated the boundary change;
     (C) in the case of a disconnection, a copy of the amendment to the articles of incorporation; or
     (D) in the case of a dissolution, a copy of the articles of dissolution; and
     (ii) a map or plat that delineates a metes and bounds description of the area affected and evidence that the information has been recorded by the county recorder; and
     (b) contain a certification by the municipal legislative body that all necessary legal requirements relating to the incorporation, dissolution, or boundary change have been completed.
     (3) Property included in a newly incorporated municipality or added to a municipality through annexation or boundary adjustment shall carry the tax rate imposed by the municipality if the notice required under Subsection (1) is filed with the State Tax Commission no later than December 31 of the year during which the incorporation or boundary change occurs.

Amended by Chapter 233, 2005 General Session