Notice and plat to lieutenant governor -- Recording requirements -- Effective date. (1) (a) If a petition for the creation of a new county impacts only one seceding county, the proposition submitted to voters under Section 17-61-401 shall be approved by a majority vote of those voters who reside: (i) in the portion of the seceding county proposed as a new county; and (ii) in the remaining portion of the seceding county. (b) If a petition for the creation of a new county impacts more than one seceding county, the proposition submitted to voters under Section 17-61-401 shall be approved by a majority of those voters who reside: (i) in each portion of each seceding county proposed to be part of a new county; and (ii) in each remaining portion of each seceding county. (2) If it appears that any proposition submitted to the voters as provided in Section 17-61-401 has been approved as described in Subsection (1): (a) the lieutenant governor, upon receiving the certified report under Section 20A-4-304, shall certify the result to the governor; and (b) upon receiving the results from the lieutenant governor under Subsection (1)(a), the governor shall issue a proclamation, stating: (i) the result of the vote in each division of the county; (ii) the name and boundaries of the new county; (iii) the boundaries of a seceding county as changed by the creation of the new county; (iv) that the creation of the new county will take effect on the first Monday in January following the lieutenant governor's issuance of a certificate of creation under Section 67-1a-6.5; (v) the name proposed in the petition as the name of the new county; and (vi) the judicial district to which the new county belongs. (3) The legislative body of the county from which the greatest portion of the new county was taken 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 creation under Section 67-1a-6.5, submit to the recorder of the new county: (i) the original notice of an impending boundary action; (ii) the original certificate of creation; (iii) the original approved final local entity plat; and (iv) a certified copy of the governor's proclamation under Subsection (1). (4) (a) The new county that is the subject of the lieutenant governor's certificate of creation under Section 67-1a-6.5 is a county of the state from and after January 1 following the issuance of the lieutenant governor's certificate of creation. (b) (i) The effective date of the creation of a new county for purposes of assessing property within the 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 new county, the new county may not: (A) levy or collect a property tax on property in the county; (B) levy or collect an assessment on property in the county; or (C) charge or collect a fee for service provided to property within the county. Renumbered and Amended by Chapter 13, 2025 Special Session 1
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