(1) The legislative body of each county of the first class in which an area proposed
for annexation under this part is located shall, until the date of annexation, continue:
(a) to levy and collect ad valorem property tax and other revenues from or pertaining
to the area; and
(b) except as otherwise agreed by the county legislative body and the municipal legislative
body, to provide the same services to the area proposed for annexation as the county
provided before the commencement of the annexation proceedings.
(2)(a) The legislative body of each county of the first class in which an area proposed
for annexation is located shall, after annexation, share pro rata with the annexing
municipality the taxes and service charges or fees levied and collected by the county
under Section 17-34-3 during the year of the annexation if and to the extent that the annexing municipality
provides, by itself or by contract, the same services for which the county levied
and collected the taxes and service charges or fees.
(b) The pro rata allocation of taxes under Subsection (2)(a) shall be based on the
date of annexation, and the pro rata allocation of service charges and fees shall
be based on the proportion of services related to the service charges and fees that
remain to be rendered after annexation.
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