When consolidation effective -- Disincorporation of original municipalities -- Effective date for assessment purposes.
Utah Code § 10-2-611
in effect10-2-611. 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
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title10/Chapter2/10-2-S611.html?v=C10-2-S611_1800010118000101Fetched: 10/26/2026