Utah Code § 10-2-712: Power of court -- Articles of dissolution -- Notice to lieutenant governor -- Recording requirements -- Effective date of dissolution.

(1) The district court may:

(a) enforce compliance with any order issued to give effect to this part by proceedings for contempt; and

(b) appoint any person to assist it in carrying out the provisions of this part.

(2)

(a) Upon entering an order approving the dissolution of a municipality, the district court shall file with 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 certified copy of the court order approving the dissolution.

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

(i) the municipality is dissolved; and

(ii) the court shall:

(A) if the dissolved municipality was located within the boundary of a single county, submit to the recorder of that county:

(I) a certified copy of the court order approving dissolution of the municipality; and

(II) the original certificate of dissolution; or

(B) if the dissolved municipality was located within the boundaries of more than a single county:

(I) submit to the recorder of one of those counties:

(Aa) a certified copy of the court order approving dissolution of the municipality; and

(Bb) the original certificate of dissolution; and

(II) submit to the recorder of each other county:

(Aa) a certified copy of the court order approving dissolution of the municipality; and

(Bb) a certified copy of the certificate of dissolution.

(3)

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

(b) Until the documents listed in Subsection (2)(b)(ii) are recorded in the office of the recorder of each county in which the property is located, a county in which a dissolved municipality is located may not:

(i) levy or collect a property tax on property within the former boundary of the dissolved municipality unless the county was levying and collecting the tax immediately before dissolution;

(ii) levy or collect an assessment on property within the former boundary of the dissolved municipality unless the county was levying and collecting the assessment immediately before dissolution; or

(iii) charge or collect a fee for service provided to property within the former boundary of the dissolved municipality unless the county was levying and collecting the fee immediately before dissolution.