An area annexed to a municipality under this part shall be conclusively presumed to have been validly annexed if:

1. (1) the municipality has levied and the taxpayers within the area have paid property taxes for more than one year after annexation; and
2. (2) no resident of the area has contested the annexation in a court of proper jurisdiction during the year following annexation.

Renumbered and Amended by Chapter 399, 2025 General Session