Section 217 – Filing of notice and approved final local entity plat with lieutenant governor — Effective date of incorporation — Necessity of recording documents and effect of not recording.

• (1) The mayor of the future municipality shall:
  • (a) within 30 days after the day of the canvass of the final election of municipal officers under Section 10-2a-215, 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 complies with 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 municipality 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 municipality is located within the boundaries of more than one county, submit the original of the documents described in Subsection (1)(b)(i) to one of those counties and a certified copy of those documents to each other county.

• (2)
  • (a) The incorporation of a new municipality is effective upon the lieutenant governor’s issuance of a certificate of incorporation under Section 67-1a-6.5.
  • (b) Notwithstanding any other provision of law, a municipality is conclusively presumed to be lawfully incorporated and existing if, for two years following the municipality’s incorporation:
    • (i)
      • (A) the municipality has levied and collected a property tax; or
      • (B) for a municipality incorporated on or after July 1, 1998, the municipality has imposed a sales and use tax; and
    • (ii) no challenge to the existence or incorporation of the municipality has been filed in the district court for the county in which the municipality is located.

• (3)
  • (a) The effective date of an incorporation for purposes of assessing property within the new municipality is governed by Section 59-2-305.5.
  • (b) Until the documents listed in Subsection (1)(b) are recorded in the office of the recorder of each county in which the property is located, a newly incorporated municipality may not:
    • (i) levy or collect a property tax on property within the municipality;
    • (ii) levy or collect an assessment on property within the municipality; or
    • (iii) charge or collect a fee for service provided to property within the municipality.

Amended by Chapter 165, 2019 General Session