Title 10 Chapter 2 Section 611

Utah Municipal Code
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.


Amended by Chapter 350, 2009 General Session