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

Terms Used In Utah Code 10-2-422

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Municipality: means :
(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
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • (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    Repealed and Re-enacted by Chapter 389, 1997 General Session