UT Code § 17-3-3 (2021)
2021 Utah Code|Title 17 - Counties|Chapter 3 - Creating New Counties|Section 3 - Certification of returns -- Governor's proclamation of creation of new county -- Notice and plat to lieutenant governor -- Recording requirements -- Effective date.

17-3-3. Certification of returns -- Governor's proclamation of creation of new county -- Notice and plat to lieutenant governor -- Recording requirements -- Effective date.    (1) If it appears that any proposition submitted to the electors as provided in this chapter has been carried in the affirmative by a majority vote of the qualified electors residing in that portion of the county proposed as a new county, and also by a majority vote of the qualified electors residing in the remaining portion of that county:   (a) the lieutenant governor, upon receiving the certified report under Section 20A-4-304, shall certify the result to the governor; and     (b) upon receiving the results from the lieutenant governor under Subsection (1)(a), the governor shall issue a proclamation, stating:   (i) the result of the vote in each division of the county;     (ii) the name and boundaries of the new county;     (iii) the boundaries of the original county as changed by the creation of the new county;     (iv) that the creation of the new county will take effect on the first Monday in January following the lieutenant governor's issuance of a certificate of creation under Section 67-1a-6.5;     (v) the name proposed in the petition as the name of the new county; and     (vi) the judicial district to which the new county belongs.         (2) The legislative body of the county from which the greatest portion of the new county was taken shall:   (a) within 30 days after the issuance of the governor's proclamation under Subsection (1), send to the lieutenant governor:   (i) a copy of a notice of an impending boundary action, as defined in Section 67-1a-6.5, that meets the requirements of Subsection 67-1a-6.5(3); and     (ii) a copy of an approved final local entity plat, as defined in Section 67-1a-6.5; and       (b) upon the lieutenant governor's issuance of a certificate of creation under Section 67-1a-6.5, submit to the recorder of the new county:   (i) the original notice of an impending boundary action;     (ii) the original certificate of creation;     (iii) the original approved final local entity plat; and     (iv) a certified copy of the governor's proclamation under Subsection (1).         (3)   (a) The new county that is the subject of the lieutenant governor's certificate of creation under Section 67-1a-6.5 is a county of the state from and after 12 noon of the first Monday in January following the issuance of the lieutenant governor's certificate of creation.     (b)   (i) The effective date of the creation of a new county for purposes of assessing property within the county is governed by Section 59-2-305.5.     (ii) Until the documents listed in Subsection (3)(b) are recorded in the office of the recorder of the new county, the new county may not:   (A) levy or collect a property tax on property in the county;     (B) levy or collect an assessment on property in the county; or     (C) charge or collect a fee for service provided to property within the county.          Amended by Chapter 350, 2009 General Session