(1) Upon receipt of the lieutenant governor's certification under Section 17-61-302, the governor shall issue a proclamation, stating:
(a) the result of the vote in the initiating county and the annexing county; and
(b) that the annexation of the territory to the annexing county will take effect as provided in Subsection (3).
(2) The legislative body of the annexing county shall:
(a) within 30 days after the issuance of the governor's proclamation under Subsection (1), send to the lieutenant governor:
(i) a copy of 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); and
(ii) a copy of an approved final local entity plat, as defined in Section 67-1a-6.5; and
(b) upon the lieutenant governor's issuance of a certificate of annexation under Section 67-1a-6.5, submit to the recorder of the annexing county:
(i) the original notice of an impending boundary action;
(ii) the original certificate of consolidation;
(iii) the original approved final local entity plat; and
(iv) a certified copy of the governor's proclamation under Subsection (1).
(3)
(a) An annexation approved at an election under Section 17-61-301 takes effect on January 1 of the year immediately following the lieutenant governor's issuance of a certificate of annexation under Section 67-1a-6.5.
(b)
(i) The effective date of a county annexation for purposes of assessing property within the annexing county is governed by Section 59-2-305.5.
(ii) Until the documents listed in Subsection (2)(b) are recorded in the office of the recorder of the county in which the property is located, an annexing county may not:
(A) levy or collect a property tax on property in the annexing county that used to be in the initiating county;
(B) levy or collect an assessment on property in the annexing county that used to be in the initiating county; or
(C) charge or collect a fee for service provided to property within the annexing county that used to be in the initiating county.