7-2-103 . Collection of taxes upon alteration of boundary of local government. Subject to the provisions of part 27 of this chapter and 7-2-2809 , if any territory is detached from any county, city, or town and is annexed to any other county, city, or town, it does not invalidate or interfere with the collection of taxes in the territory and the taxes must be collected by and the returns made to the county to which the territory is attached in the manner provided by law for levying and collecting taxes.
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