(1) Upon implementation of a boundary change under this part, the county clerk and recorders in the adjoining counties where the boundary was changed shall notify the department of administration, the department of revenue, and the secretary of state of the boundary change.
(2) The department of revenue shall certify to each adjoining county the total taxable value within each county for the year following implementation of the boundary change accounting for the transfer of the property.
(3) The provisions of 7-2-102 apply to a boundary change implemented as provided in this part.