42-17257. Notice of establishment or change
in city, town or taxing district boundaries
A. On or before November 1 of the year preceding the year in which assessments or
taxes are to be levied, the governing body of each city, town, school district, community
college district and other special taxing districts and assessment districts that are
organized by law shall file with the department and the county assessor information
prescribed by the director of the department relating to changes in boundaries and the
boundaries of newly created taxing jurisdictions.
B. At the request of the governing body of any taxing jurisdiction on or before
December 31 of the year preceding the year in which assessments or taxes are to be
levied, the director may extend the deadline prescribed by subsection A to allow the
taxing jurisdiction to file the required information. The director may not extend this
deadline beyond February 15 of the year in which assessments or taxes are to be levied.
C. A change in boundaries of an existing taxing jurisdiction or the establishment
of a new taxing jurisdiction is not effective for assessment and tax levying purposes for
the tax year unless notice has been given as prescribed by this section.
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