17-61-303. Governor's proclamation -- Notice to lieutenant governor -- Recording requirements -- Effective date.
(1) Upon receipt of the lieutenant governor's certification under Section, the governor shall issue a proclamation, stating: 17-61-302 the result of the vote in the initiating county and the annexing county; and that the annexation of the territory to the annexing county will take effect as provided in Subsection. (3)
(2) The legislative body of the annexing county shall: within 30 days after the issuance of the governor's proclamation under Subsection, send to the lieutenant governor: (1) a copy of a notice of an impending boundary action, as defined in Section, that meets the requirements of Subsection; and 67-1a-6.5 67-1a-6.5(3) a copy of an approved final local entity plat, as defined in Section; and 67-1a-6.5 upon the lieutenant governor's issuance of a certificate of annexation under Section, submit to the recorder of the annexing county: 67-1a-6.5 the original notice of an impending boundary action; the original certificate of consolidation; the original approved final local entity plat; and a certified copy of the governor's proclamation under Subsection. (1)
(3) An annexation approved at an election under Sectiontakes effect on January 1 of the year immediately following the lieutenant governor's issuance of a certificate of annexation under Section. 17-61-301 67-1a-6.5 The effective date of a county annexation for purposes of assessing property within the annexing county is governed by Section. 59-2-305.5 Until the documents listed in Subsectionare recorded in the office of the recorder of the county in which the property is located, an annexing county may not: (2)(b) levy or collect a property tax on property in the annexing county that used to be in the initiating county; levy or collect an assessment on property in the annexing county that used to be in the initiating county; or charge or collect a fee for service provided to property within the annexing county that used to be in the initiating county.