2011 Utah Code
Title 10 Utah Municipal Code
Chapter 2 Incorporation, Classification, Boundaries, Consolidation, and Dissolution of Municipalities
Section 611 When consolidation effective -- Disincorporation of original municipalities -- Effective date for assessment purposes.

10-2-611. When consolidation effective -- Disincorporation of original municipalities -- Effective date for assessment purposes.
(1) Upon the lieutenant governor's issuance of a certificate of consolidation under Section 67-1a-6.5:
(a) the consolidation is effective; and
(b) the original municipalities involved in the consolidation are disincorporated.
(2) (a) The effective date of a consolidation of municipalities for purposes of assessing property within the consolidated municipality is governed by Section 59-2-305.5.
(b) Until the documents listed in Subsection 10-2-610(3)(b) are recorded in the office of the recorder of each county in which the property is located, a consolidated municipality may not:
(i) levy or collect a property tax on property within the consolidated municipality;
(ii) levy or collect an assessment on property within the consolidated municipality; or
(iii) charge or collect a fee for service provided to property within the consolidated municipality.