2012 Utah Code
Title 10 - Utah Municipal Code
Article 2 - Incorporation, Classification, Boundaries, Consolidation, and Dissolution of Municipalities
Section 129 - Notice to lieutenant governor -- Effective date of incorporation -- Effect of recording documents.

(1) The mayor-elect of the future town shall:

(a) within 30 days after the canvass of the election of town officers under Section 10-2-128, file with the lieutenant governor:

(i) a copy of a notice of an impending boundary action, as defined in Section 67-1a-6.5, that meets the requirements of Subsection 67-1a-6.5(3); and

(ii) a copy of an approved final local entity plat, as defined in Section 67-1a-6.5; and

(b) upon the lieutenant governor's issuance of a certificate of incorporation under Section 67-1a-6.5:

(i) if the town is located within the boundary of a single county, submit to the recorder of that county the original:

(A) notice of an impending boundary action;

(B) certificate of incorporation; and

(C) approved final local entity plat; or

(ii) if the town is located within the boundaries of more than a single county, submit the original of the documents listed in Subsections (1)(b)(i)(A), (B), and (C) to one of those counties and a certified copy of those documents to each other county.

(2) (a) A new town is incorporated:

(i) on December 31 of the year in which the lieutenant governor issues a certificate of incorporation under Section 67-1a-6.5, if the election of town officers under Section 10-2-128 is held on a regular general or municipal general election date; or

(ii) on the last day of the month during which the lieutenant governor issues a certificate of incorporation under Section 67-1a-6.5, if the election of town officers under Section 10-2-128 is held on any other date.

(b) (i) The effective date of an incorporation for purposes of assessing property within the new town is governed by Section 59-2-305.5.

(ii) Until the documents listed in Subsection (1)(b)(i) are recorded in the office of the recorder of each county in which the property is located, a newly incorporated town may not:

(A) levy or collect a property tax on property within the town;

(B) levy or collect an assessment on property within the town; or

(C) charge or collect a fee for service provided to property within the town.

Enacted by Chapter 359, 2012 General Session