10-2-422 - 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 havebeen validly annexed if:
(1) the municipality has levied and the taxpayers within the area have paid property taxesfor more than one year after annexation; and
(2) no resident of the area has contested the annexation in a court of proper jurisdictionduring the year following annexation.
Repealed and Re-enacted by Chapter 389, 1997 General Session