10-2-422.    Conclusive presumption of annexation.      An area annexed to a municipality under this part shall be conclusively presumed to havebeen validly annexed if:
      (1)  the municipality has levied and the taxpayers within the area have paid property taxesfor more than one year after annexation; and
      (2)  no resident of the area has contested the annexation in a court of proper jurisdictionduring the year following annexation.
Repealed and Re-enacted by Chapter 389, 1997 General Session