Utah Code 10-2-422. Conclusive presumption of annexation
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An area annexed to a municipality under this part shall be conclusively presumed to have been validly annexed if:
(1) | the municipality has levied and the taxpayers within the area have paid property taxes for more than one year after annexation; and |
(a) | a city of the first class, city of the second class, city of the third class, city of the fourth class, city of the fifth class; |
(b) | a town, as classified in Section 10-2-301; or |
(c) | a metro township as that term is defined in Section 10-2a-403 unless the term is used in the context of authorizing, governing, or otherwise regulating the provision of municipal services. See Utah Code 10-1-104 |
(2) | no resident of the area has contested the annexation in a court of proper jurisdiction during the year following annexation. |
Repealed and Re-enacted by Chapter 389, 1997 General Session