1. (1) Upon receipt of the lieutenant governor's certification under Section 17-61-302, the governor shall issue a proclamation, stating:

   1. (a) the result of the vote in the initiating county and the annexing county; and
   2. (b) that the annexation of the territory to the annexing county will take effect as provided in Subsection (3).

2. (2) The legislative body of the annexing county shall:

   1. (a) within 30 days after the issuance of the governor's proclamation under Subsection (1), send to the lieutenant governor:

      1. (i) a copy of 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); and
      2. (ii) a copy of an approved final local entity plat, as defined in Section 67-1a-6.5; and

   2. (b) upon the lieutenant governor's issuance of a certificate of annexation under Section 67-1a-6.5, submit to the recorder of the annexing county:

      1. (i) the original notice of an impending boundary action;
      2. (ii) the original certificate of consolidation;
      3. (iii) the original approved final local entity plat; and
      4. (iv) a certified copy of the governor's proclamation under Subsection (1).

3. (3)

   1. (a) An annexation approved at an election under Section 17-61-301 takes effect on January 1 of the year immediately following the lieutenant governor's issuance of a certificate of annexation under Section 67-1a-6.5.

   2. (b)

      1. (i) The effective date of a county annexation for purposes of assessing property within the annexing county is governed by Section 59-2-305.5.

      2. (ii) Until the documents listed in Subsection (2)(b) are recorded in the office of the recorder of the county in which the property is located, an annexing county may not:

         1. (A) levy or collect a property tax on property in the annexing county that used to be in the initiating county;
         2. (B) levy or collect an assessment on property in the annexing county that used to be in the initiating county; or
         3. (C) charge or collect a fee for service provided to property within the annexing county that used to be in the initiating county.

Renumbered and Amended by Chapter 13, 2025 Special Session 1