1. (1)

   1. (a) Counties sharing a common boundary may, in accordance with the provisions of Subsection (2) and Utah Constitution, Article XI, Section 3 and for purposes of real property tax assessment and county record keeping, adjust all or part of the common boundary to move it, subject to Subsection (1)(b), a sufficient distance to reach to, and correspond with, the closest existing property boundary of record.

   2. (b) A boundary adjustment under Subsection (1)(a) may not create a boundary line that divides or splits:

      1. (i) an existing parcel;
      2. (ii) an interest in the property; or
      3. (iii) a claim of record in the office of recorder of either county sharing the common boundary.

2. (2) The legislative bodies of both counties desiring to adjust a common boundary in accordance with Subsection (1) shall:

   1. (a) hold a joint public hearing on the proposed boundary adjustment;

   2. (b) at least seven days before the public hearing described in Subsection (2)(a), provide written notice of the proposed adjustment to:

      1. (i) each owner of real property whose property, or a portion of whose property, may change counties as the result of the proposed adjustment; and

      2. (ii) any of the following whose territory, or a portion of whose territory, may change counties as the result of the proposed boundary adjustment, or whose boundary is aligned with any portion of the existing county boundary that is being proposed for adjustment:

         1. (A) a city;
         2. (B) a town;
         3. (C) a school district;
         4. (D) a special district governed by Title 17B, Limited Purpose Local Government Entities - Special Districts;
         5. (E) a special service district governed by Title 17D, Chapter 1, Special Service District Act;
         6. (F) an interlocal entity governed by Title 11, Chapter 13, Interlocal Cooperation Act;
         7. (G) a community reinvestment agency governed by Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act;
         8. (H) a local building authority governed by Title 17D, Chapter 2, Local Building Authority Act; and
         9. (I) a conservation district governed by Title 17D, Chapter 3, Conservation District Act; and
   3. (c) adopt a joint resolution approved by both county legislative bodies approving the proposed boundary adjustment.

3. (3) The legislative bodies of both counties adopting a joint resolution under Subsection (2)(c) shall:

   1. (a) within 15 days after adopting the joint resolution, jointly 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 boundary adjustment under Section 67-1a-6.5, jointly submit to the recorder of the county in which the property is located after the boundary adjustment:

      1. (i) the original notice of an impending boundary action;
      2. (ii) the original certificate of boundary adjustment;
      3. (iii) the original approved final local entity plat; and
      4. (iv) a certified copy of the joint resolution approving the boundary adjustment.

4. (4)

   1. (a) As used in this Subsection (4):

      1. (i) "Affected area" means an area that, as a result of a boundary adjustment under this section, is moved from within the boundary of one county to within the boundary of another county.
      2. (ii) "Receiving county" means a county whose boundary includes an affected area as a result of a boundary adjustment under this section.
   2. (b) A boundary adjustment under this section takes effect on the date the lieutenant governor issues a certificate of boundary adjustment under Section 67-1a-6.5.

   3. (c)

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

      2. (ii) Until the documents listed in Subsection (3)(b) are recorded in the office of the recorder of the county in which the property is located, a receiving county may not:

         1. (A) levy or collect a property tax on property within an affected area;
         2. (B) levy or collect an assessment on property within an affected area; or
         3. (C) charge or collect a fee for service provided to property within an affected area.

5. (5) Upon the effective date of a boundary adjustment under this section:

   1. (a) all territory designated to be adjusted into another county becomes the territory of the other county; and
   2. (b) the provisions of Section 17-61-305 apply in the same manner as with an annexation under this part.

Renumbered and Amended by Chapter 13, 2025 Special Session 1