H.B. 6007 Enrolled

COUNTY ANNEXATION AMENDMENTS
2002 SIXTH SPECIAL SESSION
STATE OF UTAH
Sponsor: Bradley T. Johnson
This act modifies provisions relating to Counties to change the effective date of county
annexations and to provide for the pro rata sharing of revenues, fees, and charges
between the annexing county and the county in which the area proposed to be annexed is
located before annexation. The act also provides an effective date and makes technical
changes.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
17-2-4, as last amended by Chapter 225, Laws of Utah 2002
17-2-9, as last amended by Chapter 225, Laws of Utah 2002
17-2-10, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 17-2-4 is amended to read:
17-2-4. When annexation effective -- Governor's proclamation -- Notice to State
Tax Commission.
(1) Upon receipt of the election result from the lieutenant governor under Section
17-2-3 , the governor shall issue a proclamation, stating the result of the vote in each of the
counties, and that the annexation of the one county to the other will take effect [on the first
Monday in January following] as provided in Subsection (2).
(2) An annexation approved at an election under Section 17-2-1 takes effect on January
1 of the year immediately following issuance of the governor's proclamation.
[(2)] (3) (a) Within 30 days after the issuance of the governor's proclamation under
Subsection (1), the legislative body of the annexing county shall send a notice to the State Tax
Commission.
(b) Each notice under Subsection [(2)] (3)(a) shall include:
(i) a copy of the governor's proclamation;

(ii) a certification that all necessary legal requirements relating to the annexation have
been completed; and
(iii) a map or plat that delineates an accurate metes and bounds description of the
annexing county following annexation.
Section 2. Section 17-2-9 is amended to read:
17-2-9. When annexation effective -- Governor's proclamation -- Notice to State
Tax Commission.
(1) Upon receipt of the lieutenant governor's certification under Section 17-2-8 , the
governor shall issue a proclamation, stating the result of the vote in each county, and that the
annexation of the territory to the annexing county will take effect [on the first Monday in January
following] as provided in Subsection (2).
(2) An annexation approved at an election under Section 17-2-6 takes effect on January 1
of the year immediately following issuance of the governor's proclamation.
[(2)] (3) (a) Within 30 days after the issuance of the governor's proclamation under
Subsection (1), the legislative body of the annexing county shall send a notice to the State Tax
Commission.
(b) Each notice under Subsection [(2)] (3)(a) shall include:
(i) a copy of the governor's proclamation;
(ii) a certification that all necessary legal requirements relating to the annexation have
been completed; and
(iii) a map or plat that delineates an accurate metes and bounds description of the area
that was annexed.
Section 3. Section 17-2-10 is amended to read:
17-2-10. Territory becomes part of annexing county -- Division of revenues.
[All] (1) Upon the effective date of the annexation, all the [territory sought] area
proposed to be annexed shall become [the territory] part of the annexing county.
(2) (a) The legislative body of the county in which the area proposed to be annexed is
located before annexation shall:

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(i) until the date of annexation, continue:
(A) to levy and collect ad valorem property tax and other revenues from or pertaining to
the area; and
(B) except as otherwise agreed with the annexing county, to provide the same services to
the area proposed to be annexed as the county provided before the commencement of the
annexation proceedings; and
(ii) after annexation, share pro rata with the annexing county the taxes and service
charges or fees levied and collected by the county during the year of the annexation if and to the
extent that the annexing county provides, by itself or by contract, the same services for which the
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 date
of annexation, and the pro rata allocation of service charges and fees shall be based on the
proportion of services related to the service charges and fees that remain to be rendered after
annexation.
Section 4. Effective date.
If approved by two-thirds of all the members elected to each house, this act takes effect
upon approval by the governor, or the day following the constitutional time limit of Utah
Constitution Article VII, Section 8, without the governor's signature, or in the case of a veto, the
date of veto override.

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