Utah Code § 10-2-816

Bonds not affected by annexations -- Payment of property taxes
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(1) An annexation under this part may not jeopardize or endanger any general obligation or
revenue bond.
(2) A bondholder may require the payment of property taxes from any area that:
(a) was included in the taxable value of the municipality or other governmental entity issuing the
bond at the time the bond was issued; and
(b) is no longer within the boundaries of the municipality or other governmental entity issuing the
bond due to an annexation.
Renumbered and Amended by Chapter 399, 2025 General Session

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