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7-2-101. Transcript of records upon alteration of boundary of local government

7-2-101. Transcript of records upon alteration of boundary of local government. When a territory is detached from any county, city, or town in this state and annexed to any other county, city, or town: (1) it is the duty of the proper officer of the county, city, or town to which the territory is annexed to demand […]

7-2-103. Collection of taxes upon alteration of boundary of local government

7-2-103. Collection of taxes upon alteration of boundary of local government. Subject to the provisions of part 27 of this chapter and 7-2-2809, if any territory is detached from any county, city, or town and is annexed to any other county, city, or town, it does not invalidate or interfere with the collection of taxes in […]