There is a newer version of the Utah Code
2006 Utah Code - 10-2-422 — Conclusive presumption of annexation.
10-2-422. Conclusive presumption of annexation.An area annexed to a municipality under this part shall be conclusively presumed to have been validly annexed if:
(1) the municipality has levied and the taxpayers within the area have paid property taxes for more than one year after annexation; and
(2) no resident of the area has contested the annexation in a court of proper jurisdiction during the year following annexation.
Repealed and Re-enacted by Chapter 389, 1997 General Session
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