requirements -- Effective date. (1) Upon receipt of the election result from the lieutenant governor under Section 17-61-202, the governor shall issue a proclamation, stating: (a) the result of the vote in the originating county and the consolidating county; and (b) that the consolidation of the originating county with the consolidating county will take effect as provided in Subsection (3). (2) The legislative body of the consolidating county shall: (a) within 30 days after the issuance of the governor's proclamation under Subsection (1), send to the lieutenant governor: (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 (ii) a copy of an approved final local entity plat, as defined in Section 67-1a-6.5; and (b) upon the lieutenant governor's issuance of a certificate of consolidation under Section 67-1a-6.5, submit to the recorder of the consolidating county: (i) the original notice of an impending boundary action; (ii) the original certificate of consolidation; (iii) the original approved final local entity plat; and (iv) a certified copy of the governor's proclamation under Subsection (1). (3) (a) A consolidation of counties approved at an election under Section 17-61-201 takes effect on January 1 of the year immediately following the lieutenant governor's issuance of a certificate of consolidation under Section 67-1a-6.5. (b) (i) The effective date of a consolidation of counties for purposes of assessing property within the consolidating county is governed by Section 59-2-305.5. (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, a consolidating county may not: (A) levy or collect a property tax on property in the consolidating county that used to be in the originating county; (B) levy or collect an assessment on property in the consolidating county that used to be in the originating county; or (C) charge or collect a fee for service provided to property within the consolidating county that used to be in the originating county. Renumbered and Amended by Chapter 13, 2025 Special Session 1
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