17-2-206 - Territory becomes part of annexing county -- Division of revenues. - Utah Statutes

17-2-206. Territory becomes part of annexing county -- Division of revenues.
(1) Upon the effective date of the annexation, all the area proposed to be annexed shallbecome part of the annexing county.
(2) (a) The legislative body of the initiating county shall:
(i) until the date of annexation, continue:
(A) to levy and collect ad valorem property tax and other revenues from or pertaining tothe area; and
(B) except as otherwise agreed with the annexing county, to provide the same services tothe area proposed to be annexed as the initiating county provided before the commencement ofthe annexation proceedings; and
(ii) after annexation, share pro rata with the annexing county the taxes and servicecharges or fees levied and collected by the initiating county during the year of the annexation ifand to the extent that the annexing county provides, by itself or by contract, the same services forwhich the initiating county levied and collected the taxes and service charges or fees.
(b) The pro rata allocation of taxes under Subsection (2)(a)(ii) shall be based on the dateof annexation, and the pro rata allocation of service charges and fees shall be based on theproportion of services related to the service charges and fees that remain to be rendered afterannexation.

Renumbered and Amended by Chapter 350, 2009 General Session