10-2-815. Conclusive presumption of annexation.
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Effective 5/7/2025
10-2-815. 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.
Renumbered and Amended by Chapter 399 , 2025 General Session