17B-1-414. Resolution approving an annexation -- Filing of notice and plat with lieutenant governor -- Recording requirements -- Effective date.
(1) Subject to Subsection, the special district board shall adopt a resolution approving the annexation of the area proposed to be annexed or rejecting the proposed annexation within 90 days after: (1)(b) expiration of the protest period under Subsection, if sufficient protests to require an election are not filed; 17B-1-412(2) for a petition that meets the requirements of Subsection: 17B-1-413(1) a public hearing under Sectionis held, if the board chooses or is required to hold a public hearing under Subsection; or 17B-1-409 17B-1-413(2)(a)(ii) expiration of the time for submitting a request for public hearing under Subsection, if no request is submitted and the board chooses not to hold a public hearing; or 17B-1-413(2)(a)(ii)(B) for a proposed annexation to an infrastructure financing district, the board's certification of the annexation petition under Section. 17B-1-405 If the special district has entered into an agreement with the United States that requires the consent of the United States for an annexation of territory to the district, a resolution approving annexation under this part may not be adopted until the written consent of the United States is obtained and filed with the board of trustees.
(2) Within the time specified under Subsection, the board shall file with the lieutenant governor: (2)(a)(ii) a copy of a notice of an impending boundary action, as defined in Section, that meets the requirements of Subsectionand, if applicable, Subsection; and 67-1a-6.5 67-1a-6.5(3) (2)(b) a copy of an approved final local entity plat, as defined in Section. 67-1a-6.5 The board shall file the documents listed in Subsectionwith the lieutenant governor: (2)(a)(i) within 30 days after adoption of a resolution under Subsection, Subsection, or Section; and (1) 17B-1-412(3)(c)(i) 17B-1-415 as soon as practicable after receiving the notice under Subsectionof a municipal annexation that causes an automatic annexation to a special district under Section. 10-2-425(3) 17B-1-416 For an automatic annexation to a special district under Section, the notice of an impending boundary action required under Subsectionshall state that an area outside the boundaries of the special district is being automatically annexed to the special district under Sectionbecause of a municipal annexation under Title, Annexation, or a boundary adjustment under Title, Municipal Boundary Adjustments. 17B-1-416 (2)(a) 17B-1-416 10, Chapter 2, Part 8 10, Chapter 2, Part 9 Upon the lieutenant governor's issuance of a certificate of annexation under Section, the board shall: 67-1a-6.5 if the annexed area is located within the boundary of a single county, submit to the recorder of that county: the original: notice of an impending boundary action; certificate of annexation; and approved final local entity plat; and a certified copy of the annexation resolution; or if the annexed area is located within the boundaries of more than a single county: submit to the recorder of one of those counties: the original of the documents listed in Subsections, (II), and (III); and (2)(c)(i)(A)(I) a certified copy of the annexation resolution; and submit to the recorder of each other county: a certified copy of the documents listed in Subsection, (II), and (III); and (2)(c)(i)(A)(I) a certified copy of the annexation resolution.
(3) As used in this Subsection, "fire district annexation" means an annexation under this part of an area located in a county of the first class to a special district: (3) created to provide fire protection, paramedic, and emergency services; and in the creation of which an election was not required because of Subsection. 17B-1-214(3)(d) An annexation under this part is complete and becomes effective: on July 1 for a fire district annexation, if the lieutenant governor issues the certificate of annexation under Sectionfrom January 1 through June 30; or 67-1a-6.5 on January 1 for a fire district annexation, if the lieutenant governor issues the certificate of annexation under Sectionfrom July 1 through December 31; or 67-1a-6.5 upon the lieutenant governor's issuance of the certificate of annexation under Section, for any other annexation. 67-1a-6.5 The effective date of a special district annexation for purposes of assessing property within the annexed area 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 special district may not: (2)(c) levy or collect a property tax on property within the annexed area; levy or collect an assessment on property within the annexed area; or charge or collect a fee for service provided to property within the annexed area. Subsection: (3)(c)(ii)(C) may not be construed to limit a special district's ability before annexation to charge and collect a fee for service provided to property that is outside the special district's boundary; and does not apply until 60 days after the effective date, under Subsection, of the special district's annexation, with respect to a fee that the special district was charging for service provided to property within the annexed area immediately before the area was annexed to the special district. (3)(b)