10-2-506 - Taxes to meet municipal obligations.
10-2-506. Taxes to meet municipal obligations.
(1) If the court orders a disconnection of territory from a municipality, the court shallalso order the county legislative body to levy taxes on the property within the disconnectedterritory that may be required to pay the territory's proportionate share of the municipalobligations accrued while the territory was part of the municipality.
(2) Any tax levy ordered by the court under Subsection (1) shall be collected by thecounty treasurer in the same manner as though the disconnected territory were a municipality.
(3) The county treasurer shall pay to those entities named by the court the revenuereceived from that tax levy.
Amended by Chapter 132, 1996 General Session