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.

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  • (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.




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