reglab/statecodes huggingface dataset:
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 1 - General Provisions › Part 3 - Municipal Energy Sales and Use Tax Act › Section 302 - Purpose and intent.

Effective 5/13/2014
10-1-302.
Purpose and intent.
The Legislature finds that:
(1) the energy industry has previously been highly regulated and monopolistic;
(2) municipalities have historically raised town or city, respectively, general fund revenues by collecting franchise and business license revenues from the energy industry;
(3) substantial restructuring of the energy industry has created an opportunity for increased competition within the energy industry;
(4) the restructuring of the energy industry has diminished the effectiveness and fairness of the revenues collected by municipalities;
(5) to provide for a stable revenue source for municipalities and to create a more competitive environment for the energy industry, it is necessary to enact taxing authority for municipalities that accomplishes those goals; and
(6) this part does not alter or affect the municipalities' authority to grant or regulate franchises, or to control municipal streets, highways, or other property.
Amended by Chapter 176, 2014 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 1 - General Provisions › Part 3 - Municipal Energy Sales and Use Tax Act › Section 303 - Definitions.

Effective 5/5/2021
10-1-303.
Definitions.
As used in this part:
(1) "Commission" means the State Tax Commission.
(2) "Contractual franchise fee" means:
(a) a fee:
(i) provided for in a franchise agreement; and
(ii) that is consideration for the franchise agreement; or
(b)
(i) a fee similar to Subsection (2)(a); or
(ii) any combination of Subsections (2)(a) and (b).
(3)
(a) "Delivered value" means the fair market value of the taxable energy delivered for sale or use in the municipality and includes:
(i) the value of the energy itself; and
(ii) any transportation, freight, customer demand charges, services charges, or other costs typically incurred in providing taxable energy in usable form to each class of customer in the municipality.
(b) "Delivered value" does not include the amount of a tax paid under:
(i)Title 59, Chapter 12, Sales and Use Tax Act; or
(ii) this part.
(4) "De minimis amount" means an amount of taxable energy that does not exceed the greater of:
(a) 5% of the energy supplier's estimated total Utah gross receipts from sales of property or services; or
(b) $10,000.
(5) "Energy supplier" means a person supplying taxable energy, except that the commission may by rule exclude from this definition a person supplying a de minimis amount of taxable energy.
(6) "Franchise agreement" means a franchise or an ordinance, contract, or agreement granting a franchise.
(7) "Franchise tax" means:
(a) a franchise tax;
(b) a tax similar to a franchise tax; or
(c) any combination of Subsections (7)(a) and (b).
(8) "Municipality" means a city, town, or metro township.
(9) "Person" is as defined in Section 59-12-102.
(10) "Taxable energy" means gas and electricity.
Amended by Chapter 210, 2021 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 1 - General Provisions › Part 3 - Municipal Energy Sales and Use Tax Act › Section 306 - Rules for delivered value and point of sale.

10-1-306.
Rules for delivered value and point of sale.
(1) The delivered value of taxable energy under this part shall be established pursuant to rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(2) The rules made by the commission under Subsection (1):
(a) shall provide that an arm's length sales price for taxable energy sold or used by a taxpayer in the municipality is the delivered value, unless the sales price does not include some portion of the taxable energy or component of delivered value;
(b) shall establish one or more default methods for determining the delivered value for each customer class one time per calendar year on or before January 31 for taxable energy when the commission determines that the sales price does not accurately reflect delivered value; and
(c) shall provide that for purposes of determining the point of sale or use of taxable energy the location of the meter is normally the point of sale or use unless the taxpayer demonstrates that the use is not in a municipality imposing the municipal energy sales and use tax.
(3) In establishing a default method under Subsection (2)(b), the commission:
(a) shall take into account quantity discounts and other reductions or increases in value that are generally available in the marketplace for various grades or types of property and classes of services; and
(b) may consider:
(i) generally applicable tariffs for various classes of utility services approved by the Public Service Commission or other governmental entity;
(ii) posted prices;
(iii) spot-market prices;
(iv) trade publications;
(v) market data; and
(vi) other information and data prescribed by the commission.
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 1 - General Provisions › Part 3 - Municipal Energy Sales and Use Tax Act › Section 308 - Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.

10-1-308.
Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.
(1) All municipal energy sales and use taxes collected under this part shall be reported to the commission on forms that accurately identify the municipality where the taxpayer is located.
(2) The commission shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to proportionally distribute all taxes collected if the municipality where the taxpayer is located cannot be accurately determined.
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 1 - General Provisions › Part 3 - Municipal Energy Sales and Use Tax Act › Section 310 - Existing energy franchise taxes or contractual franchise fees.

10-1-310.
Existing energy franchise taxes or contractual franchise fees.
(1) Except as authorized in Subsection (2), Section 59-12-203, or Section 10-1-304, a municipality may not:
(a) impose on, charge, or collect a franchise tax or contractual a franchise fee from an energy supplier; or
(b) collect a franchise tax or contractual franchise fee pursuant to a franchise agreement in effect on July 1, 1997.
(2) A municipality that collects a contractual franchise fee from an energy supplier pursuant to a franchise agreement in effect on July 1, 1997, may continue to collect that fee at the same rate for the remaining term of the franchise agreement, except the municipality shall provide a credit against the municipal energy sales and use tax in the amount of the contractual franchise fee paid by the energy supplier pursuant to Subsection 10-1-305(5).
(3)
(a) Subject to the requirements of Subsection (3)(b), a franchise agreement as defined in Subsection 10-1-303(6) between a municipality and an energy supplier may contain a provision that:
(i) requires the energy supplier by agreement to pay a contractual franchise fee that is otherwise prohibited under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; and
(ii) imposes the contractual franchise fee on or after the day on which Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act is:
(A) repealed, invalidated, or the maximum allowable rate provided in Section 10-1-304 is reduced; and
(B) is not superseded by a law imposing a substantially equivalent tax.
(b) A municipality may not charge a contractual franchise fee under the provisions permitted by Subsection (3)(a) unless the municipality charges an equal contractual franchise fee or a tax on all energy suppliers.
(4) This section may not affect the validity of any existing or future franchise agreement and any franchise agreement effective on July 1, 1997, shall remain in full force and effect, unless otherwise terminated or altered by agreement or applicable law.
Enacted by Chapter 280, 1996 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 1 - General Provisions › Part 4 - Municipal Telecommunications License Tax Act › Section 404 - Municipal telecommunications license tax ordinance provisions.

10-1-404.
Municipal telecommunications license tax ordinance provisions.
An ordinance required by Subsection 10-1-403(1) shall include a provision that:
(1) levies a municipal telecommunications license tax:
(a) on the gross receipts from telecommunications service attributed to the municipality in accordance with Section 10-1-407;
(b) at a rate:
(i) not to exceed the rate specified in Subsection 10-1-403(1)(c); and
(ii) subject to the requirements of Section 10-1-407; and
(c) beginning on a date:
(i) on or after July 1, 2004; and
(ii) subject to the requirements of Section 10-1-403;
(2) on or before the effective date of the ordinance, the municipality shall enter into the uniform interlocal agreement with the commission described in Section 10-1-405 under which the commission collects, enforces, and administers the municipal telecommunications license tax;
(3) exempts a municipality from the limitation on the rate that may be imposed under Subsection (1)(b)(i) if the exemption from the limitation on the rate that may be imposed under Subsection (1)(b)(i) is approved by a majority vote of the voters in the municipality that vote in:
(a) a municipal general election; or
(b) a regular general election; and
(4) incorporates the provisions of Section 10-1-408.
Amended by Chapter 415, 2013 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 1 - General Provisions › Part 4 - Municipal Telecommunications License Tax Act › Section 406 - Limitation of other telecommunications taxes or fees.

10-1-406.
Limitation of other telecommunications taxes or fees.
(1) Subject to the other provisions of this section, a municipality may not levy or collect a telecommunications tax or fee on a person except for a telecommunications tax or fee imposed by the municipality:
(a) on a telecommunications provider to recover the management costs of the municipality caused by the activities of the telecommunications provider in the right-of-way of a municipality if the telecommunications tax or fee:
(i) is imposed in accordance with Section 72-7-102; and
(ii) is not related to:
(A) a municipality's loss of use of a highway as a result of the activities of the telecommunications provider in a right-of-way; or
(B) increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or
(b) on a person that:
(i) is not subject to a municipal telecommunications license tax under this part; and
(ii) locates telecommunications facilities, as defined in Section 72-7-108, in the municipality.
(2) Subsection (1)(a) may not be interpreted as exempting a telecommunications provider from complying with any ordinance:
(a) related to excavation, construction, or installation of a telecommunications facility; and
(b) that addresses the safety and quality standards of the municipality for excavation, construction, or installation.
(3) A telecommunications tax or fee imposed under Subsection (1)(b) shall be imposed:
(a) by ordinance; and
(b) on a competitively neutral basis.
Enacted by Chapter 253, 2003 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 1 - General Provisions › Part 4 - Municipal Telecommunications License Tax Act › Section 407 - Attributing the gross receipts from telecommunications service to a municipality -- Rate impact.

10-1-407.
Attributing the gross receipts from telecommunications service to a municipality -- Rate impact.
(1) The gross receipts from a telecommunications service are attributed to a municipality if the gross receipts are from a transaction for telecommunications service that is located within the municipality:
(a) for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax Act; and
(b) determined in accordance with Section 59-12-215.
(2)
(a) The rate imposed on the gross receipts for telecommunications service shall be determined in accordance with Subsection (2)(b) if the location of a transaction for telecommunications service is determined under Subsection (1) to be a municipality other than the municipality in which is located:
(i) for telecommunications service other than mobile telecommunications service, the customer's service address; or
(ii) for mobile telecommunications service, the customer's primary place of use.
(b) The rate imposed on the gross receipts for telecommunications service described in Subsection (2)(a) shall be the lower of:
(i) the rate imposed by the taxing jurisdiction in which the transaction is located under Subsection (1); or
(ii) the rate imposed by the municipality in which it is located:
(A) for telecommunications service other than mobile telecommunications service, the customer's service address; or
(B) for mobile telecommunications service, the customer's primary place of use.
Amended by Chapter 384, 2008 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 1 - General Provisions › Part 4 - Municipal Telecommunications License Tax Act › Section 408 - Procedure for taxes erroneously recovered from customers.

10-1-408.
Procedure for taxes erroneously recovered from customers.
A customer may not bring a cause of action against a telecommunications provider on the basis that the telecommunications provider erroneously recovered from the customer municipal telecommunications license taxes authorized by this part unless the customer meets the same requirements that a purchaser is required to meet to bring a cause of action against a seller for a refund or credit as provided in Subsection 59-12-110.1(3).
Amended by Chapter 255, 2004 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 1 - General Provisions › Part 4 - Municipal Telecommunications License Tax Act › Section 410 - Transactions consisting of telecommunications service and nontelecommunications services.

10-1-410.
Transactions consisting of telecommunications service and nontelecommunications services.
(1) For purposes of this section, "nontelecommunications services" means services or tangible personal property that are:
(a) not telecommunications service; and
(b) provided by a telecommunications provider to a customer.
(2) Except to the extent prohibited by federal law, if a telecommunications provider provides nontelecommunications services to a customer as part of the same transaction in which the telecommunications provider provides telecommunications service, the gross receipts from the nontelecommunications services provided by the telecommunications provider are subject to a tax under this part unless:
(a) the charge for the nontelecommunications services is separately identified in the statement of the transaction with the customer of the telecommunications service; or
(b) from the books and records of the telecommunications provider that are kept in the regular course of business, the telecommunications provider can reasonably identify the portion of the total charge for the transaction that is attributable to:
(i) the nontelecommunications services; and
(ii) the telecommunications service.
Enacted by Chapter 253, 2003 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 3 - Classification of Municipalities › Section 301 - Classification of municipalities according to population.

10-2-301.
Classification of municipalities according to population.
(1) Each municipality shall be classified according to its population, as provided in this section.
(2)
(a) A municipality with a population of 100,000 or more is a city of the first class.
(b) A municipality with a population of 65,000 or more but less than 100,000 is a city of the second class.
(c) A municipality with a population of 30,000 or more but less than 65,000 is a city of the third class.
(d) A municipality with a population of 10,000 or more but less than 30,000 is a city of the fourth class.
(e) A municipality with a population of 1,000 or more but less than 10,000 is a city of the fifth class.
(f) A municipality with a population under 1,000 is a town.
Amended by Chapter 292, 2003 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 3 - Classification of Municipalities › Section 301.5 - Classification of metro townships according to population.

Effective 5/12/2015
10-2-301.5.
Classification of metro townships according to population.
(1) Each metro township, as defined in Section 10-2a-403, shall be classified according to its population, as provided in this section.
(2) A metro township with a population of:
(a) 1,000 or more is a metro township of the first class; and
(b) fewer than 1,000 is a metro township of the second class.
Enacted by Chapter 352, 2015 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 3 - Classification of Municipalities › Section 302 - Change of class of municipality.

Effective 5/12/2015
10-2-302.
Change of class of municipality.
(1) Each municipality shall retain its classification under Section 10-2-301 until changed as provided in this section or Subsection 67-1a-2(3).
(2)
(a) If a municipality's population, as determined by the lieutenant governor under Subsection 67-1a-2(3), indicates that the municipality's population has decreased below the limit for its current class, the legislative body of the municipality may petition the lieutenant governor to prepare a certificate indicating the class in which the municipality belongs based on the decreased population figure.
(b) Notwithstanding Subsection (2)(a), the legislative body of a metro township may not petition under this section to change from a metro township to a city or town.
(3) A municipality's change in class is effective on the date of the lieutenant governor's certificate under Subsection 67-1a-2(3).
Amended by Chapter 352, 2015 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 3 - Classification of Municipalities › Section 303 - Effect of change in class.

10-2-303.
Effect of change in class.
(1) If a municipality changes from one class to another:
(a) all property, property rights, and other rights that belonged to or were vested in the municipality at the time of the change shall belong to and be vested in it after the change;
(b) no contract, claim, or right of the municipality or demand or liability against it shall be altered or affected in any way by the change;
(c) each ordinance, order, and resolution in force in the municipality when it changes classes shall, to the extent that it is not inconsistent with law, not be affected by the change and shall remain in effect until repealed or amended;
(d) the change may not affect the identity of the municipality;
(e) each municipal officer in office at the time of the change shall continue as an officer until that officer's term expires and a successor is duly elected and qualified; and
(f) the municipality maintains after the change in class the same form of government that it had immediately before the change.
(2)
(a) A change in class does not affect an action at law, prosecution, business, or work of the municipality changing classes, and proceedings shall continue and may be conducted and proceed as if no change in class had occurred.
(b) Notwithstanding Subsection (2)(a), if the law applicable to a municipality under the new class provides the municipality a different remedy with respect to a right that it possessed at the time of the change, the remedy shall be cumulative to the remedy applicable before the change in class.
Amended by Chapter 378, 2010 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 3 - Classification of Municipalities › Section 306 - Judicial notice taken of existence and class.

10-2-306.
Judicial notice taken of existence and class.
All courts in this state shall take judicial notice of the existence and classification of any municipality.
Enacted by Chapter 48, 1977 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 408 - Denying or approving the annexation petition -- Notice of approval.

Effective 5/3/2023
10-2-408.
Denying or approving the annexation petition -- Notice of approval.
(1) After receipt of the commission's decision on a protest under Subsection 10-2-416(2), a municipal legislative body may:
(a) deny the annexation petition; or
(b) subject to Subsection (2), if the commission approves the annexation, approve the annexation petition consistent with the commission's decision.
(2) A municipal legislative body shall exclude from the annexed area:
(a) rural real property, unless the owner of the rural real property has signed the petition for annexation or gives written consent to include the rural real property; and
(b) private real property located in a mining protection area, unless the owner of the private real property gives written consent to include the private real property.
Amended by Chapter 478, 2023 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 409 - Boundary commission -- Creation -- Members.

10-2-409.
Boundary commission -- Creation -- Members.
(1) The legislative body of each county:
(a) may create a boundary commission on its own initiative at any time; and
(b) shall create a boundary commission within 30 days of the filing of a protest under Section 10-2-407.
(2) Each commission shall be composed of:
(a) in a county with two or more municipalities:
(i) two members who are elected county officers, appointed by:
(A)
(I) in a county of the first class operating under a form of government in which the executive and legislative functions are separated, the county executive with the advice and consent of the county legislative body; or
(II) in a county of the first class operating under a form of government in which the executive and legislative functions of the governing body are not separated, the county legislative body; or
(B) in a specified county, the county legislative body;
(ii) two members who are elected municipal officers from separate municipalities within the county, appointed by the municipal selection committee; and
(iii) three members who are residents of the county, none of whom is a county or municipal officer, appointed by the four other members of the boundary commission; and
(b) in a county with only one municipality:
(i) two members who are county elected officers, appointed by the county legislative body;
(ii) one member who is a municipal officer, appointed by the governing body of the municipality; and
(iii) two members who are residents of the county, neither of whom is a county or municipal officer, appointed by the other three members of the boundary commission.
(3) At the expiration of the term of each member appointed under this section, the member's successor shall be appointed by the same body that appointed the member whose term is expiring, as provided in this section.
Amended by Chapter 206, 2001 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 409.5 - Municipal selection committee.

10-2-409.5.
Municipal selection committee.
(1) In each county in which there are two or more municipalities there shall be a municipal selection committee consisting of the mayor of each municipality.
(2) A majority of the members of the municipal selection committee constitutes a quorum.
(3) The municipal selection committee shall appoint each municipal member of the county boundary commission under Subsection 10-2-409(2)(a)(iii) and fill each vacancy in that position as it occurs.
Enacted by Chapter 206, 2001 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 410 - Boundary commission member terms -- Staggered terms -- Chair -- Quorum -- Vacancy.

10-2-410.
Boundary commission member terms -- Staggered terms -- Chair -- Quorum -- Vacancy.
(1) Except as provided in Subsection (2), the term of each member of a boundary commission is four years and begins and expires the first Monday in January of the applicable year.
(2) Notwithstanding Subsection (1), the terms of the first members of a commission shall be staggered by lot so that:
(a) on a seven-member commission, the term of one member is approximately one year, the term of two members is approximately two years, the term of two members is approximately three years, and the term of two members is approximately four years; and
(b) on a five-member commission, the term of two members is approximately two years and the term of the other three members is approximately four years.
(3)
(a) The members of each boundary commission shall elect as chair a person from their number whose term on the boundary commission does not expire for at least two years.
(b) The term of a boundary commission chair is two years.
(4) A majority of the commission constitutes a quorum, and commission action requires a majority vote of the commission.
(5) Each vacancy on a commission of a member or an alternate member shall be filled for the remaining unexpired term of the vacating member by the body that appointed the vacating member under Section 10-2-409.
Amended by Chapter 206, 2001 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 411 - Disqualification of commission member -- Alternate member.

Effective 5/12/2015
10-2-411.
Disqualification of commission member -- Alternate member.
(1) A member of the boundary commission is disqualified with respect to a protest before the commission if that member owns property:
(a) for a proposed annexation of an area located within a county of the first class:
(i) within the area proposed for annexation in a petition that is the subject of the protest; or
(ii) that is in the unincorporated area within 1/2 mile of the area proposed for annexation in a petition that is the subject of a protest under Subsection 10-2-407(1)(c); or
(b) for a proposed annexation of an area located in a specified county, within the area proposed for annexation.
(2) If a member is disqualified under Subsection (1), the body that appointed the disqualified member shall appoint an alternate member to serve on the commission for purposes of the protest as to which the member is disqualified.
Amended by Chapter 352, 2015 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 412 - Boundary commission authority -- Expenses -- Records.

Effective 2/27/2023
10-2-412.
Boundary commission authority -- Expenses -- Records.
(1) The boundary commission for each county shall hear and decide, according to the provisions of this part, each protest filed under Section 10-2-407, with respect to an area that is located within that county.
(2) A boundary commission may:
(a) adopt and enforce rules of procedure for the orderly and fair conduct of its proceedings;
(b) authorize a member of the commission to administer oaths if necessary in the performance of the commission's duties;
(c) employ staff personnel and professional or consulting services reasonably necessary to enable the commission to carry out its duties; and
(d) incur reasonable and necessary expenses to enable the commission to carry out its duties.
(3) The legislative body of each county shall, with respect to the boundary commission in that county:
(a) furnish the commission necessary quarters, equipment, and supplies;
(b) pay necessary operating expenses incurred by the commission; and
(c) reimburse the reasonable and necessary expenses incurred by each member appointed under Subsection 10-2-409(2)(a)(iii) or (b)(iii), unless otherwise provided by interlocal agreement.
(4) Each county or municipal legislative body shall reimburse the reasonable and necessary expenses incurred by a commission member who is an elected county or municipal officer, respectively.
(5) Records, information, and other relevant materials necessary to enable the commission to carry out its duties shall, upon request by the commission, be furnished to the boundary commission by the personnel, employees, and officers of:
(a) for a proposed annexation of an area located in a county of the first class:
(i) each county, special district, and special service district whose boundaries include an area that is the subject of a protest under the commission's consideration; and
(ii) each municipality whose boundaries may be affected by action of the boundary commission; or
(b) for a proposed annexation of an area located in a specified county, each affected entity:
(i) whose boundaries include any part of the area proposed for annexation; or
(ii) that may be affected by action of the boundary commission.
Amended by Chapter 16, 2023 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 416 - Commission decision -- Time limit -- Limitation on approval of annexation.

Effective 5/3/2023
10-2-416.
Commission decision -- Time limit -- Limitation on approval of annexation.
(1)
(a) Subject to Subsections (1)(b) and (3), after the public hearing under Subsection 10-2-415(1) the boundary commission may:
(i) approve the proposed annexation, either with or without conditions;
(ii) make minor modifications to the proposed annexation and approve it, either with or without conditions; or
(iii) disapprove the proposed annexation.
(b) If a legislative body or governing board of an affected entity files a timely protest to the annexation petition in accordance with Section 10-2-407, the boundary commission, in making a decision under Subsection (1)(a), shall consider and weigh the preferences, to the extent made known during the boundary commission's proceedings, of:
(i) the person or persons who submitted the annexation petition; and
(ii) any property owner who has timely filed a protest in accordance with Section 10-2-407.
(2) The commission shall issue a written decision on the proposed annexation within 30 days after the conclusion of the hearing under Section 10-2-415 and shall send a copy of the decision to:
(a) the legislative body of the county in which the area proposed for annexation is located;
(b) the legislative body of the proposed annexing municipality;
(c) the contact person on the annexation petition;
(d) the contact person of each entity that filed a protest; and
(e) if a protest was filed under Subsection 10-2-407(1)(c) with respect to a proposed annexation of an area located in a county of the first class, the contact person designated in the protest.
(3) Except for an annexation for which a feasibility study may not be required under Subsection 10-2-413(1)(b), the commission may not approve a proposed annexation of an area located within a county of the first class unless the results of the feasibility study under Section 10-2-413 show that the average annual amount under Subsection 10-2-413(3)(a)(ix) does not exceed the average annual amount under Subsection 10-2-413(3)(a)(viii) by more than 5%.
Amended by Chapter 478, 2023 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 417 - District court review -- Notice.

10-2-417.
District court review -- Notice.
(1) Review of a boundary commission decision may be sought in the district court with jurisdiction in the county in which the boundary commission is established by filing a petition for review of the decision within 20 days of the commission's decision under Section 10-2-416.
(2) The district court review shall be on the record of the hearing under Section 10-2-415 and may not be de novo review.
(3) The district court shall affirm the commission's decision unless the court determines that the decision is arbitrary or capricious.
Repealed and Re-enacted by Chapter 389, 1997 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 420 - Bonds not affected by boundary adjustments or annexations -- Payment of property taxes.

10-2-420.
Bonds not affected by boundary adjustments or annexations -- Payment of property taxes.
(1) A boundary adjustment or annexation under this part may not jeopardize or endanger any general obligation or revenue bond.
(2) A bondholder may require the payment of property taxes from any area that:
(a) was included in the taxable value of the municipality or other governmental entity issuing the bond at the time the bond was issued; and
(b) is no longer within the boundaries of the municipality or other governmental entity issuing the bond due to the boundary adjustment or annexation.
Repealed and Re-enacted by Chapter 389, 1997 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 422 - Conclusive presumption of annexation.

10-2-422.
Conclusive presumption of annexation.
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
(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
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 426 - Division of municipal-type services revenues.

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 for annexation 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 to the area; and
(b) except as otherwise agreed by the county legislative body and the municipal legislative body, to provide the same services to the area proposed for annexation as the county provided before the commencement of the annexation proceedings.
(2)
(a) The legislative body of each county of the first class in which an area proposed for annexation is located shall, after annexation, share pro rata with the annexing municipality the taxes and service charges or fees levied and collected by the county under Section 17-34-3 during the year of the annexation if and to the extent that the annexing municipality provides, by itself or by contract, the same services for which the county levied and collected the taxes and service charges or fees.
(b) The pro rata allocation of taxes under Subsection (2)(a) shall be based on the date of annexation, and the pro rata allocation of service charges and fees shall be based on the proportion of services related to the service charges and fees that remain to be rendered after annexation.
Amended by Chapter 206, 2001 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 4 - Annexation › Section 428 - Neither annexation nor boundary adjustment has an effect on the boundaries of most special districts or special service districts.

Effective 2/27/2023
10-2-428.
Neither annexation nor boundary adjustment has an effect on the boundaries of most special districts or special service districts.
Except as provided in Section 17B-1-416 and Subsection 17B-1-502(2), the annexation of an unincorporated area by a municipality or the adjustment of a boundary shared by municipalities does not affect the boundaries of a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts,or a special service district under Title 17D, Chapter 1, Special Service District Act.
Amended by Chapter 16, 2023 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 5 - Restriction of Municipal Limits › Section 501 - Municipal disconnection -- Definitions -- Request for disconnection -- Requirements upon filing request -- Notice.

Effective 5/3/2023
10-2-501.
Municipal disconnection -- Definitions -- Request for disconnection -- Requirements upon filing request -- Notice.
(1) As used in this part "petitioner" means:
(a) one or more persons who:
(i) own title to real property within the area proposed for disconnection; and
(ii) sign a request for disconnection proposing to disconnect the area proposed for disconnection from the municipality; or
(b) the mayor of the municipality within which the area proposed for disconnection is located who signs a request for disconnection proposing to disconnect the area proposed for disconnection from the municipality.
(2)
(a) A petitioner proposing to disconnect an area within and lying on the borders of a municipality shall file with that municipality's legislative body a request for disconnection.
(b) Each request for disconnection shall:
(i) contain the names, addresses, and signatures of the owners of more than 50% of any private real property in the area proposed for disconnection;
(ii) give the reasons for the proposed disconnection;
(iii) include a map or plat of the territory proposed for disconnection; and
(iv) designate between one and five persons with authority to act on the petitioner's behalf in the proceedings.
(3) Upon receiving a request for disconnection, a municipal legislative body shall publish notice of the request:
(a) in accordance with the legal notice requirements described in Section 45-1-101, for three weeks before the day of the public hearing described in Section 10-2-502.5; and
(b) for the area proposed to be disconnected, as a class B notice under Section 63G-30-102, for at least three weeks before the day of the public hearing described in Section 10-2-502.5.
(4) A municipal legislative body may bill the petitioner for the cost of preparing, printing, and publishing the notice required under Subsection (3).
Amended by Chapter 435, 2023 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 5 - Restriction of Municipal Limits › Section 502.5 - Hearing on request for disconnection -- Notice -- Determination by municipal legislative body -- Petition in district court.

Effective 5/3/2023
10-2-502.5.
Hearing on request for disconnection -- Notice -- Determination by municipal legislative body -- Petition in district court.
(1) No sooner than three weeks after notice is provided under Subsection 10-2-501(3), the legislative body of the municipality in which the area proposed for disconnection is located shall hold a public hearing.
(2) The municipal legislative body shall provide notice of the public hearing:
(a) at least seven days before the hearing date, in writing to the petitioner and to the legislative body of the county in which the area proposed for disconnection is located; and
(b) for the municipality, as a class B notice under Section 63G-30-102, for at least 10 days before the hearing date.
(3) In the public hearing, any person may speak and submit documents regarding the disconnection proposal.
(4) Within 45 calendar days of the hearing, the municipal legislative body shall:
(a) determine whether to grant the request for disconnection; and
(b) if the municipality determines to grant the request, adopt an ordinance approving disconnection of the area from the municipality.
(5)
(a) A petition against the municipality challenging the municipal legislative body's determination under Subsection (4) may be filed in district court by:
(i) the petitioner; or
(ii) the county in which the area proposed for disconnection is located.
(b) Each petition under Subsection (5)(a) shall include a copy of the request for disconnection.
Amended by Chapter 435, 2023 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 5 - Restriction of Municipal Limits › Section 502.7 - Court action.

Effective 5/10/2016
10-2-502.7.
Court action.
(1) After the filing of a petition under Section 10-2-502.5 and a response to the petition, the court shall, upon request of a party or upon its own motion, conduct a court hearing.
(2) At the hearing, the court shall hear evidence regarding the viability of the disconnection proposal.
(3) The burden of proof is on the petitioner to prove, by a preponderance of the evidence:
(a) the viability of the disconnection;
(b) that justice and equity require that the territory be disconnected from the municipality;
(c) that the proposed disconnection will not:
(i) leave the municipality with an area within its boundaries for which the cost, requirements, or other burdens of providing municipal services would materially increase over previous years;
(ii) make it economically or practically unfeasible for the municipality to continue to function as a municipality; or
(iii) leave or create one or more islands or peninsulas of unincorporated territory; and
(d) that the county in which the area proposed for disconnection is located is capable, in a cost-effective manner and without materially increasing the county's costs of providing municipal services, of providing to the area the services that the municipality will no longer provide to the area due to the disconnection.
(4) In determining whether the petitioner has met the petitioner's burden of proof with respect to Subsections (3)(c)(i) and (ii), the court shall consider all relevant factors, including the effect of the proposed disconnection on:
(a) the municipality or community as a whole;
(b) adjoining property owners;
(c) existing or projected streets or public ways;
(d) water mains and water services;
(e) sewer mains and sewer services;
(f) law enforcement;
(g) zoning; and
(h) other municipal services.
(5) The court's order either ordering or rejecting disconnection shall be in writing with findings and reasons.
Amended by Chapter 406, 2016 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 5 - Restriction of Municipal Limits › Section 506 - Taxes to meet municipal obligations.

10-2-506.
Taxes to meet municipal obligations.
(1) If the court orders a disconnection of territory from a municipality, the court shall also order the county legislative body to levy taxes on the property within the disconnected territory that may be required to pay the territory's proportionate share of the municipal obligations accrued while the territory was part of the municipality.
(2) Any tax levy ordered by the court under Subsection (1) shall be collected by the county treasurer in the same manner as though the disconnected territory were a municipality.
(3) The county treasurer shall pay to those entities named by the court the revenue received from that tax levy.
Amended by Chapter 132, 1996 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 5 - Restriction of Municipal Limits › Section 509 - Costs.

Effective 5/10/2016
10-2-509.
Costs.
Each party to the court action for disconnection shall pay its own witnesses and the petitioner shall pay all other costs.
Amended by Chapter 406, 2016 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 5 - Restriction of Municipal Limits › Section 510 - Boundary adjustment procedure not affected.

10-2-510.
Boundary adjustment procedure not affected.
This part may not be construed to abrogate, modify, or replace the boundary adjustment procedure provided in Section 10-2-419.
Amended by Chapter 378, 2010 General Session
2023 Utah Code › Title 10 - Utah Municipal Code › Chapter 2 - Classification, Boundaries, Consolidation, and Dissolution of Municipalities › Part 6 - Consolidation of Municipalities › Section 601 - Consolidation of two or more municipalities -- Certification of petition signatures -- Removal of signature.

Effective 5/3/2023
10-2-601.
Consolidation of two or more municipalities -- Certification of petition signatures -- Removal of signature.
(1) The process for consolidating municipalities shall begin by filing with the county legislative bodies of the respective counties in which the municipalities are located:
(a) resolutions passed by the governing bodies of the municipalities which state their intention and desire to form a consolidated municipality; or
(b) petitions signed by at least 10% of the registered voters in each of the municipalities to be included with the boundaries of the consolidated municipality.
(2)
(a) Within three business days after the day on which a county legislative body receives a petition under Subsection (1)(b), the county legislative body shall provide the petition to the county clerk.
(b) Within 14 days after the day on which a county clerk receives a petition from the county legislative body under Subsection (2)(a), the county clerk shall:
(i) use the procedures described in Section 20A-1-1002 to determine whether the petition satisfies the requirements of Subsection (1)(b);
(ii) certify on the petition whether each name is that of a registered voter in one of the municipalities to be included within the boundaries of the consolidated municipality; and
(iii) deliver the certified petition to the county legislative body.
(3)
(a) A voter who signs a petition under this section may have the voter's signature removed from the petition by, no later than three business days after the day on which the county legislative body provides the petition to the county clerk, submitting to the county clerk a statement requesting that the voter's signature be removed.
(b) A statement described in Subsection (3)(a) shall comply with the requirements described in Subsection 20A-1-1003(2).
(c) The county clerk shall use the procedures described in Subsection 20A-1-1003(3) to determine whether to remove an individual's signature from a petition after receiving a timely, valid statement requesting removal of the signature.
Amended by Chapter 116, 2023 General Session