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43
10-2-801
10-2-813
10-2-814
17-69-304
17-73-507
0
County Governance Modifications
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: James A. Dunnigan
Senate Sponsor: Ronald M. Winterton
LONG TITLE
General Description:
This bill modifies provisions relating to county governance.
Highlighted Provisions:
This bill:
modifies definitions;
requires certain unincorporated islands in a county of the second class to automatically
annex into a bordering municipality;
requires a county of the second class to provide notice of an automatic annexation;
permits certain local legislative bodies to exempt unincorporated islands from automatic
annexation;
permits a final local entity plat for an annexation to depict non-contiguous areas;
modifies the authority of a county operating under the council-manager form of
government to delegate accounting services; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
10-2-801
, as renumbered and amended by Laws of Utah 2025, Chapter 399
10-2-813
, as renumbered and amended by Laws of Utah 2025, Chapter 399
10-2-814
, as renumbered and amended by Laws of Utah 2025, Chapter 399
17-69-304
, as renumbered and amended by Laws of Utah 2025, First Special Session,
Chapter 13
17-73-507
, as renumbered and amended by Laws of Utah 2025, First Special Session,
Chapter 13
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
10-2-801
is amended to read:
10-2-801
. Definitions.
As used in this part:
(1)
"Affected area" means an annexed area or area proposed for annexation.
(2)
"Affected entity" means:
(a)
a county of the first or second class in whose unincorporated area the area proposed
for annexation is located;
(b)
a county of the third, fourth, fifth, or sixth class in whose unincorporated area the
area proposed for annexation is located, if the area includes residents or commercial
or industrial development;
(c)
a special district under
Title 17B, Limited Purpose Local Government Entities -
Special Districts
, or special service district under
Title 17D, Chapter 1, Special
Service District Act
, whose boundary includes any part of an area proposed for
annexation;
(d)
a school district whose boundary includes any part of an area proposed for
annexation, if the boundary is proposed to be adjusted as a result of the annexation;
and
(e)
a municipality whose boundaries are within 1/2 mile of an area proposed for
annexation.
(3)
"Annexation action" means:
(a)
the enactment of an ordinance annexing an unincorporated area;
(b)
the enactment of an ordinance approving a boundary adjustment by each of the
municipalities involved in the boundary adjustment; or
(c)
an automatic annexation that occurs on July 1, 2027, under Subsection
10-2-814(2)(b)
10-2-814(5)
.
(4)
"Annexation petition" means a petition under Section
10-2-806
proposing the
annexation to a municipality of a contiguous, unincorporated area that is contiguous to
the municipality.
(5)
"Annexing municipality" means:
(a)
the municipality that annexes an unincorporated area; or
(b)
the municipality to which an unincorporated island is automatically annexed under
Section
10-2-814
.
(6)
"Applicable legislative body" means:
(a)
the legislative body of each municipality that enacts an ordinance under this part
approving the annexation of an unincorporated area or the adjustment of a boundary;
or
(b)
the legislative body of a municipality to which an unincorporated island is
automatically annexed under Section
10-2-814
.
(7)
"Expansion area" means the unincorporated area that is identified in an annexation
policy plan under Section
10-2-803
as the area that the municipality anticipates annexing
in the future.
(8)
"Feasibility consultant" means a person or firm with expertise in the processes and
economics of local government.
(9)
"Mining protection area" means the same as that term is defined in Section
17-41-101
.
(10)
"Municipal records officer" means a:
(a)
city recorder; or
(b)
town clerk.
(11)
"Municipal selection committee" means a committee in each county composed of the
mayor of each municipality within that county.
(12)
"Owner of real property" means:
(a)
the record title owner according to the records of the county recorder on the date of
the filing of the petition or protest; or
(b)
the lessee of military land, as defined in Section
63H-1-102
, if the area proposed for
annexation includes military land that is within a project area described in a project
area plan adopted by the military installation development authority under Title 63H,
Chapter 1, Military Installation Development Authority Act.
(13)
"Private," with respect to real property, means not owned by:
(a)
the United States or any agency of the federal government;
(b)
the state;
(c)
a county;
(d)
a municipality;
(e)
a school district;
(f)
a special district under
Title 17B, Limited Purpose Local Government Entities -
Special Districts
;
(g)
a special service district under
Title 17D, Chapter 1, Special Service District Act
; or
(h)
any other political subdivision or governmental entity of the state.
(14)
(a)
"Rural real property" means a group of contiguous tax parcels, or a single tax
parcel, that:
(i)
are under common ownership;
(ii)
consist of no less than 1,000 total acres;
(iii)
are zoned for manufacturing or agricultural purposes; and
(iv)
do not have a residential unit density greater than one unit per acre.
(b)
"Rural real property" includes any portion of private real property, if the private real
property:
(i)
qualifies as rural real property under Subsection
(14)(a)
; and
(ii)
consists of more than 1,500 total acres.
(15)
"Specified county" means a county of the second, third, fourth, fifth, or sixth class.
(16)
"Unincorporated peninsula" means an unincorporated area:
(a)
that is part of a larger unincorporated area;
(b)
that extends from the rest of the unincorporated area of which it is a part;
(c)
that is surrounded by land that is within a municipality, except where the area
connects to and extends from the rest of the unincorporated area of which it is a part;
and
(d)
whose width, at any point where a straight line may be drawn from a place where it
borders a municipality to another place where it borders a municipality, is no more
than 25% of the boundary of the area where it borders a municipality.
(17)
"Urban development" means:
(a)
a housing development with more than 15 residential units and an average density
greater than one residential unit per acre; or
(b)
a commercial or industrial development for which cost projections exceed $750,000
for all phases.
Section 2. Section
10-2-813
is amended to read:
10-2-813
. Filing of notice and plat -- Recording and notice requirements --
Effective date of annexation or boundary adjustment.
(1)
An applicable legislative body shall:
(a)
within 60 days after an annexation action, file with the lieutenant governor:
(i)
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)
;
(ii)
a copy of an approved final local entity plat, as defined in Section
67-1a-6.5
; and
(iii)
if applicable, a copy of a resolution under Subsection
10-2-814(2)(a)(ii)
10-2-814(2)(b)
;
(b)
upon the lieutenant governor's issuance of a certificate of annexation or boundary
adjustment, as the case may be, under Section
67-1a-6.5
:
(i)
if the annexed area or area subject to the boundary adjustment is located within the
boundary of a single county, submit to the recorder of that county the original
notice of an impending boundary action, the original certificate of annexation or
boundary adjustment, the original approved final local entity plat, and a certified
copy of the ordinance approving the annexation or boundary adjustment; or
(ii)
if the annexed area or area subject to the boundary adjustment is located within
the boundaries of more than a single county:
(A)
submit to the recorder of one of the affected counties the original notice of
impending boundary action, the original certificate of annexation or boundary
adjustment, and the original approved final local entity plat;
(B)
submit to the recorder of each other affected county a certified copy of the
documents listed in Subsection
(1)(b)(ii)(A)
; and
(C)
submit a certified copy of the ordinance approving the annexation or boundary
adjustment to each county described in Subsections
(1)(b)(ii)(A)
and
(B)
; and
(c)
concurrently with Subsection
(1)(b)
:
(i)
send notice of the annexation or boundary adjustment to each affected entity; and
(ii)
in accordance with Section
53-2d-514
, file with the Bureau of Emergency
Medical Services:
(A)
a certified copy of the ordinance approving the annexation of an
unincorporated area or the adjustment of a boundary, if applicable; and
(B)
a copy of the approved final local entity plat.
(2)
If an annexation under this part or a boundary adjustment under Part 9, Municipal
Boundary Adjustments, also causes an automatic annexation to a special district under
Section
17B-1-416
or an automatic withdrawal from a special district under Subsection
17B-1-502(2)
, the municipal legislative body shall, as soon as practicable after the
lieutenant governor issues a certificate of annexation or boundary adjustment under
Section
67-1a-6.5
, send notice of the annexation or boundary adjustment to the special
district to which the annexed area is automatically annexed or from which the annexed
area is automatically withdrawn.
(3)
Each notice required under Subsection
(1)
relating to an annexation or boundary
adjustment shall state the effective date of the annexation or boundary adjustment, as
determined under Subsection
(4)
.
(4)
An annexation under this part or a boundary adjustment under Part 9, Municipal
Boundary Adjustments, is completed and takes effect:
(a)
for the annexation of or boundary adjustment affecting an area located in a county of
the first class, except for an annexation under Section
10-2-812
:
(i)
July 1 following the lieutenant governor's issuance under Section
67-1a-6.5
of a
certificate of annexation or boundary adjustment if:
(A)
the certificate is issued during the preceding November 1 through April 30;
and
(B)
the requirements of Subsection
(1)
are met before that July 1; or
(ii)
January 1 following the lieutenant governor's issuance under Section
67-1a-6.5
of
a certificate of annexation or boundary adjustment if:
(A)
the certificate is issued during the preceding May 1 through October 31; and
(B)
the requirements of Subsection
(1)
are met before that January 1; and
(b)
subject to Subsection
(5)
, for all other annexations and boundary adjustments, the
date of the lieutenant governor's issuance, under Section
67-1a-6.5
, of a certificate of
annexation or boundary adjustment.
(5)
(a)
The effective date of an annexation or boundary adjustment for purposes of
assessing property within an affected area is governed by Section
59-2-305.5
.
(b)
Until the documents listed in Subsection
(1)(b)(i)
are recorded in the office of the
recorder of each county in which the property is located, a municipality may not:
(i)
levy or collect a property tax on property within an affected area;
(ii)
levy or collect an assessment on property within an affected area; or
(iii)
charge or collect a fee for service provided to property within an affected area,
unless the municipality was charging and collecting the fee within that area
immediately before annexation.
Section 3. Section
10-2-814
is amended to read:
10-2-814
. Automatic annexations in counties of the first class and second class --
Notice.
(1)
As used in this section:
(a)
"Most populous bordering municipality" means the municipality with the highest
population of any municipality that shares a common border with an unincorporated
island.
(b)
"Unincorporated island" means
an area that is
:
(i)
within a county of the first class
;
, an area that is:
(ii)
(A)
not within a municipality; and
(iii)
(B)
completely surrounded by land that is within one or more municipalities
within the county of the first class
.
; or
(ii)
within a county of the second class, an area:
(A)
that is 55 acres or smaller;
(B)
that is not within a municipality;
(C)
that is completely surrounded by land that is within one municipality within
the county of the second class; and
(D)
(I)
to which the municipality that completely surrounds the area provides
sanitary sewer service or culinary water service;
(II)
that does not contain any public infrastructure; or
(III)
that contains public infrastructure that currently meets the municipal code
and standards of the municipality that completely surrounds the area.
(2)
(a)
Notwithstanding any other provision of this part, on July 1, 2027, an
unincorporated island
within a county of the first class
is automatically annexed to:
(i)
(a)
the most populous bordering municipality, except as provided in Subsection
(2)(a)(ii)
(2)(b)
; or
(ii)
(b)
a municipality other than the most populous bordering municipality if:
(A)
(i)
the other municipality shares a common border with the unincorporated
island; and
(B)
(ii)
the other municipality and the most populous bordering municipality each
adopt a resolution agreeing that the unincorporated island should be annexed to
the other municipality.
(3)
Notwithstanding any other provision of this part, and except as provided in Subsection
(6)
or
(7)
, on July 1, 2027, an unincorporated island within a county of the second class
is automatically annexed to the municipality that completely surrounds the
unincorporated island.
(4)
(a)
No later than May 1, 2027, a county of the second class in which an
unincorporated island will be automatically annexed shall:
(i)
mail written notice to each owner of real property located within the
unincorporated island that includes:
(A)
a description and map of the unincorporated island;
(B)
the effective date of the automatic annexation; and
(C)
information about the municipality into which the unincorporated island will
be annexed including:
(I)
a summary of services the municipality provides; and
(II)
the municipality's contact information; and
(ii)
publish notice of the automatic annexation on the Utah Public Notice Website.
(b)
A county required to provide the notice described in Subsection
(4)(a)
shall consult
with the applicable municipality when preparing the notice.
(c)
The notice described in Subsection
(4)(a)
is in addition to any boundary certification
or recording requirements under this chapter.
(b)
(5)
The effective date of an annexation under Subsection
(2)(a)
(2) or (3)
is governed
by Section
10-2-813
.
(6)
A legislative body of a county of the second class with a population of less than 600,000
may exempt an unincorporated island or a portion of an unincorporated island from the
requirements of this section by adopting a resolution on or before May 1, 2027, that
includes a description or map of each exempted unincorporated island or portion of an
unincorporated island.
(7)
In a county of the second class with a population of 600,000 or more, a legislative body
of a municipality may exempt an unincorporated island or a portion of an
unincorporated island from the requirements of this section by adopting a resolution on
or before May 1, 2027, that includes a description or map of each exempted
unincorporated island or portion of an unincorporated island.
Section 4. Section
17-69-304
is amended to read:
17-69-304
. Accounting services.
(1)
Except as provided in Subsections
(2)
and
(3)
, the county auditor shall provide
accounting services for the county.
(2)
For a county operating under the county executive-council form of government as
described in Section
17-62-203
, the county council may, by ordinance, delegate
accounting services provided for or executed on behalf of the entire county:
(a)
to the county executive; or
(b)
to a county office's or department's officer or director.
(3)
For a county operating under the council-manager form of county government as
described in Section
17-62-204
,
if the county auditor provides preapproval or
postpayment review for all payments by the county,
the county council may
by
ordinance passed on or before December 31, 2021,
delegate accounting services
provided for or executed on behalf of the entire county:
(a)
to the county manager; or
(b)
to a county office's or department's officer or director.
(4)
If a county council delegates the provision of accounting services in accordance with
Subsection
(2)
or
(3)
:
(a)
the county council shall make the delegation in accordance with good management
practice to foster:
(i)
effectiveness;
(ii)
efficiency; and
(iii)
the adequate protection of a county asset;
(b)
the county council shall make the delegation by considering appropriate checks and
balances within county government; and
(c)
the county entity that is selected to provide accounting services shall prepare the
tentative budget as provided in
Chapter 63, Fiscal Authority and Processes
.
Section 5. Section
17-73-507
is amended to read:
17-73-507
. Final plats of local entity boundary actions -- County surveyor
approval of final plat -- Plat requirements.
(1)
Upon request and in consultation with the county recorder, the county surveyor of each
county in which property depicted on a plat is located shall determine whether the plat is
a final local entity plat.
(2)
(a)
If a county surveyor determines that a plat meets the requirements of Subsection
(3)
, the county surveyor shall approve the plat as a final local entity plat.
(b)
The county surveyor shall indicate the approval of a plat as a final local entity plat on
the face of the final local entity plat.
(3)
A plat may not be approved as a final local entity plat unless the plat:
(a)
contains a graphical illustration depicting:
(i)
in the case of a proposed creation or incorporation of a local entity, the boundary
of the proposed local entity;
(ii)
in the case of a proposed annexation of an area into an existing local entity, the
boundary of the area proposed to be annexed
, which may include non-contiguous
areas
;
(iii)
in the case of a proposed adjustment of a boundary between local entities, the
boundary of the area that the boundary adjustment proposes to move from inside
the boundary of one local entity to inside the boundary of another local entity;
(iv)
in the case of a proposed withdrawal or disconnection of an area from a local
entity, the boundary of the area that is proposed to be withdrawn or disconnected;
(v)
in the case of a proposed consolidation of multiple local entities, the boundary of
the proposed consolidated local entity; and
(vi)
in the case of a proposed division of a local entity into multiple local entities, the
boundary of each new local entity created by the proposed division;
(b)
is created on reproducible material that is:
(i)
permanent in nature; and
(ii)
the size and type specified by the county recorder;
(c)
is drawn to a scale so that all data are legible;
(d)
contains
a map or
complete and accurate boundary information, including, as
appropriate, calls along existing boundary lines, sufficient to enable:
(i)
the county surveyor to establish the boundary on the ground, in the event of a
dispute about the accurate location of the boundary; and
(ii)
the county recorder to identify, for tax purposes, each tract or parcel included
within the boundary;
(e)
depicts a name for the plat, approved by the county recorder, that is sufficiently
unique to distinguish the plat from all other recorded plats in the county;
(f)
contains:
(i)
the name of the local entity whose boundary is depicted on the plat;
(ii)
the name of each county within which any property depicted on the plat is located;
(iii)
the date that the plat was prepared;
(iv)
a north arrow and legend;
(v)
a signature block for:
(A)
the signatures of:
(I)
the professional land surveyor who prepared the plat; and
(II)
the local entity's approving authority; and
(B)
the approval of the county surveyor; and
(vi)
a three-inch by three-inch block in the lower right hand corner for the county
recorder's use when recording the plat;
(g)
has been certified and signed by a professional land surveyor licensed under
Title 58,
Chapter 22, Professional Engineers and Professional Land Surveyors Licensing Act
;
and
(h)
has been reviewed and signed by the approving authority of the local entity whose
boundary is depicted on the plat.
(4)
The county surveyor may charge and collect a reasonable fee for the costs associated
with:
(a)
the process of determining whether a plat is a final local entity plat; and
(b)
the approval of a plat as a final local entity plat.
Section 6.
Effective Date.
This bill takes effect on
May 6, 2026
.
3-12-26 9:11 AM