2006 Utah Code - 17A-2-103 — Conclusive presumption regarding creation and existence.

     17A-2-103.   Conclusive presumption regarding creation and existence.
     Notwithstanding any other provision of law, an independent special district under this chapter shall be conclusively presumed to have been lawfully created and existing if:
     (1) for two years following the district's creation:
     (a) the district has:
     (i) levied and collected a tax; or
     (ii) collected a fee, charge, assessment, or tax increment for a commodity, service, facility, or improvement provided by the district; and
     (b) no challenge has been filed in court to the existence or creation of the district; and
     (2) the district has complied with Subsections 17A-1-102(1) and 17A-1-504(1).

Amended by Chapter 83, 2006 General Session