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2011 Utah Code
Title 10 Utah Municipal Code
Chapter 2 Incorporation, Classification, Boundaries, Consolidation, and Dissolution of Municipalities
Section 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.

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