10-2-611. 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 the consolidation is effective; and the original municipalities involved in the consolidation are disincorporated.
(2) 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 Until the documents listed in Subsectionare recorded in the office of the recorder of each county in which the property is located, a consolidated municipality may not: 10-2-610(3)(b) levy or collect a property tax on property within the consolidated municipality; levy or collect an assessment on property within the consolidated municipality; or charge or collect a fee for service provided to property within the consolidated municipality.