Utah Code § 10-2-611: When consolidation effective -- Disincorporation of original municipalities -- Effective date for assessment purposes.

(1) Upon the lieutenant governor's issuance of a certificate of consolidation under Section 67-1a-6.5:

(a) the consolidation is effective; and

(b) the original municipalities involved in the consolidation are disincorporated.

(2)

(a) The effective date of a consolidation of municipalities for purposes of assessing property within the consolidated municipality is governed by Section 59-2-305.5.

(b) Until the documents listed in Subsection 10-2-610(3)(b) are recorded in the office of the recorder of each county in which the property is located, a consolidated municipality may not:

(i) levy or collect a property tax on property within the consolidated municipality;

(ii) levy or collect an assessment on property within the consolidated municipality; or

(iii) charge or collect a fee for service provided to property within the consolidated municipality.