(1) The county in which an area incorporating under this part is located shall, until the day on which the municipality's incorporation is effective under Section 10-2a-217, continue to: (a) levy and collect ad valorem property tax and other revenues from or pertaining to the future municipality; and (b) except as otherwise agreed by the county and the officers of the municipality, to provide the same services to the future municipality as the county provided before the commencement of the incorporation proceedings. (2) (a) The legislative body of the county in which a newly incorporated municipality is located shall share pro rata with the new municipality, based on the date of incorporation, the taxes and service charges or fees levied and collected by the county under Section 17-78-502 during the year of the new municipality's incorporation if and to the extent that the new municipality provides, by itself or by contract, the same services for which the county levied and collected the taxes and service charges or fees. (b) (i) The legislative body of a county in which a municipality incorporated after January 1, 2004, is located may share with the new municipality taxes and service charges or fees that were levied and collected by the county under Section 17-78-502: (A) before the year of the new municipality's incorporation; (B) from the previously unincorporated area that, because of the municipality's incorporation, is located within the boundaries of the newly incorporated municipality; and (C) to provide services to the area that before the new municipality's incorporation was unincorporated. (ii) A county legislative body may share taxes and service charges or fees under Subsection (2) (b)(i) by a direct appropriation of funds or by a credit or offset against amounts due under a contract for a municipal service provided by the county to the new municipality. (3) (a) The legislative body of a county in which an area incorporating under this part is located may appropriate county funds to: (i) before incorporation but after the canvass of the final election of municipal officers under Section 10-2a-215, the officers of the future municipality to pay startup expenses of the future municipality; or (ii) after incorporation, the new municipality. (b) Funds appropriated under Subsection (3)(a) may be distributed in the form of a grant, a loan, or as an advance against future distributions made under Subsection (2).
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