1. (1) An applicable legislative body shall:

   1. (a) within 60 days after an annexation action, file with the lieutenant governor:

      1. (i) a notice of an impending boundary action, as defined in Section 67-1a-6.5, that meets the requirements of Subsection 67-1a-6.5(3);
      2. (ii) a copy of an approved final local entity plat, as defined in Section 67-1a-6.5; and
      3. (iii) if applicable, a copy of a resolution under Subsection 10-2-814(2)(b);

   2. (b) upon the lieutenant governor's issuance of a certificate of annexation or boundary adjustment, as the case may be, under Section 67-1a-6.5:

      1. (i) if the annexed area or area subject to the boundary adjustment is located within the boundary of a single county, submit to the recorder of that county the original notice of an impending boundary action, the original certificate of annexation or boundary adjustment, the original approved final local entity plat, and a certified copy of the ordinance approving the annexation or boundary adjustment; or

      2. (ii) if the annexed area or area subject to the boundary adjustment is located within the boundaries of more than a single county:

         1. (A) submit to the recorder of one of the affected counties the original notice of impending boundary action, the original certificate of annexation or boundary adjustment, and the original approved final local entity plat;
         2. (B) submit to the recorder of each other affected county a certified copy of the documents listed in Subsection (1)(b)(ii)(A); and
         3. (C) submit a certified copy of the ordinance approving the annexation or boundary adjustment to each county described in Subsections (1)(b)(ii)(A) and (B); and

   3. (c) concurrently with Subsection (1)(b):

      1. (i) send notice of the annexation or boundary adjustment to each affected entity; and

      2. (ii) in accordance with Section 53-2d-514, file with the Bureau of Emergency Medical Services:

         1. (A) a certified copy of the ordinance approving the annexation of an unincorporated area or the adjustment of a boundary, if applicable; and
         2. (B) a copy of the approved final local entity plat.
2. (2) If an annexation under this part or a boundary adjustment under Part 9, Municipal Boundary Adjustments, also causes an automatic annexation to a special district under Section 17B-1-416 or an automatic withdrawal from a special district under Subsection 17B-1-502(2), the municipal legislative body shall, as soon as practicable after the lieutenant governor issues a certificate of annexation or boundary adjustment under Section 67-1a-6.5, send notice of the annexation or boundary adjustment to the special district to which the annexed area is automatically annexed or from which the annexed area is automatically withdrawn.
3. (3) Each notice required under Subsection (1) relating to an annexation or boundary adjustment shall state the effective date of the annexation or boundary adjustment, as determined under Subsection (4).

4. (4) An annexation under this part or a boundary adjustment under Part 9, Municipal Boundary Adjustments, is completed and takes effect:

   1. (a) for the annexation of or boundary adjustment affecting an area located in a county of the first class, except for an annexation under Section 10-2-812:

      1. (i) July 1 following the lieutenant governor's issuance under Section 67-1a-6.5 of a certificate of annexation or boundary adjustment if:

         1. (A) the certificate is issued during the preceding November 1 through April 30; and
         2. (B) the requirements of Subsection (1) are met before that July 1; or

      2. (ii) January 1 following the lieutenant governor's issuance under Section 67-1a-6.5 of a certificate of annexation or boundary adjustment if:

         1. (A) the certificate is issued during the preceding May 1 through October 31; and
         2. (B) the requirements of Subsection (1) are met before that January 1; and
   2. (b) subject to Subsection (5), for all other annexations and boundary adjustments, the date of the lieutenant governor's issuance, under Section 67-1a-6.5, of a certificate of annexation or boundary adjustment.

5. (5)

   1. (a) The effective date of an annexation or boundary adjustment for purposes of assessing property within an affected area is governed by Section 59-2-305.5.

   2. (b) Until the documents listed in Subsection (1)(b)(i) are recorded in the office of the recorder of each county in which the property is located, a municipality may not:

      1. (i) levy or collect a property tax on property within an affected area;
      2. (ii) levy or collect an assessment on property within an affected area; or
      3. (iii) charge or collect a fee for service provided to property within an affected area, unless the municipality was charging and collecting the fee within that area immediately before annexation.

Amended by Chapter 472, 2026 General Session