2006 Utah Code - 10-2-122 — When incorporation complete -- Incorporation presumed conclusive.

     10-2-122.   When incorporation complete -- Incorporation presumed conclusive.
     (1) A city is incorporated upon the lieutenant governor's certification of the city's articles of incorporation under Subsection 10-2-119(3)(a).
     (2) Notwithstanding any other provision of law, a city shall be conclusively presumed to be lawfully incorporated and existing if for two years following the city's incorporation:
     (a) (i) the city has levied and collected a property tax; or
     (ii) for a city incorporated on or after July 1, 1998, the city has imposed a sales and use tax; and
     (b) no challenge to the existence or incorporation of the city has been filed in the district court for the county in which the city is located.

Amended by Chapter 38, 2000 General Session