§ 10-2-119. 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-elect of the future city shall:

(a) within 30 days after the canvass of the final election of city officers under Section 10-2-116, 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 city 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 city 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) The incorporation 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 city is conclusively presumed to be lawfully incorporated and existing if, for two years following the city's incorporation:

(i)

(A) the city has levied and collected a property tax; or

(B) for a city incorporated on or after July 1, 1998, the city has imposed a sales and use tax; and

(ii) no challenge to the existence or incorporation of the city has been filed in the district court for the county in which the city is located.

(3)

(a) The effective date of an incorporation for purposes of assessing property within the new city 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 city may not:

(i) levy or collect a property tax on property within the city;

(ii) levy or collect an assessment on property within the city; or

(iii) charge or collect a fee for service provided to property within the city.

Amended by Chapter 350, 2009 General Session