State Codes and Statutes

Statutes > Utah > Title-10 > Chapter-02 > 10-2-426

10-2-426. Division of municipal-type services revenues.
(1) The legislative body of each county of the first class in which an area proposed forannexation under this part is located shall, 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 by the county legislative body and the municipallegislative body, to provide the same services to the area proposed for annexation as the countyprovided before the commencement of the annexation proceedings.
(2) (a) The legislative body of each county of the first class in which an area proposed forannexation is located shall, after annexation, share pro rata with the annexing municipality thetaxes and service charges or fees levied and collected by the county under Section 17-34-3 duringthe year of the annexation if and to the extent that the annexing municipality provides, by itself orby contract, the same services for which the county levied and collected the taxes and servicecharges or fees.
(b) The pro rata allocation of taxes under Subsection (2)(a) shall be based on the date ofannexation, 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.

Amended by Chapter 206, 2001 General Session

State Codes and Statutes

Statutes > Utah > Title-10 > Chapter-02 > 10-2-426

10-2-426. Division of municipal-type services revenues.
(1) The legislative body of each county of the first class in which an area proposed forannexation under this part is located shall, 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 by the county legislative body and the municipallegislative body, to provide the same services to the area proposed for annexation as the countyprovided before the commencement of the annexation proceedings.
(2) (a) The legislative body of each county of the first class in which an area proposed forannexation is located shall, after annexation, share pro rata with the annexing municipality thetaxes and service charges or fees levied and collected by the county under Section 17-34-3 duringthe year of the annexation if and to the extent that the annexing municipality provides, by itself orby contract, the same services for which the county levied and collected the taxes and servicecharges or fees.
(b) The pro rata allocation of taxes under Subsection (2)(a) shall be based on the date ofannexation, 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.

Amended by Chapter 206, 2001 General Session


State Codes and Statutes

State Codes and Statutes

Statutes > Utah > Title-10 > Chapter-02 > 10-2-426

10-2-426. Division of municipal-type services revenues.
(1) The legislative body of each county of the first class in which an area proposed forannexation under this part is located shall, 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 by the county legislative body and the municipallegislative body, to provide the same services to the area proposed for annexation as the countyprovided before the commencement of the annexation proceedings.
(2) (a) The legislative body of each county of the first class in which an area proposed forannexation is located shall, after annexation, share pro rata with the annexing municipality thetaxes and service charges or fees levied and collected by the county under Section 17-34-3 duringthe year of the annexation if and to the extent that the annexing municipality provides, by itself orby contract, the same services for which the county levied and collected the taxes and servicecharges or fees.
(b) The pro rata allocation of taxes under Subsection (2)(a) shall be based on the date ofannexation, 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.

Amended by Chapter 206, 2001 General Session