{"data":{"id":"us-ut/utah-code-17b-1-418","jurisdiction":"us-ut","citation":"Utah Code § 17B-1-418","heading":"Annexed area subject to fees and taxes.","body":"When an annexation under Section 17B-1-414 or 17B-1-415 or a boundary adjustment under Section 17B-1-417 is complete, the annexed area or the area affected by the boundary adjustment shall be subject to user fees imposed by and property, sales, and other taxes levied by or for the benefit of the special district.","path":["Title 17B Limited Purpose Local Government Entities - Special Districts","Chapter 17B-1 Provisions Applicable to All Special Districts","Part 17B-1-4 Annexation"],"source_url":"https://le.utah.gov/xcode/Title17B/Chapter1/17B-1-S418.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"4d28f3b74e2026a7b6c0708866884bf9819c46c828ac39c9065e814a106fcd4c","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17b-1-417","next":"us-ut/utah-code-17b-1-501"},"notice":"GroundRules: Original legal text. Not legal advice."}