(1)
(a) If a petition for the creation of a new county impacts only one seceding county, the proposition submitted to voters under Section 17-61-401 shall be approved by a majority vote of those voters who reside:
(i) in the portion of the seceding county proposed as a new county; and
(ii) in the remaining portion of the seceding county.
(b) If a petition for the creation of a new county impacts more than one seceding county, the proposition submitted to voters under Section 17-61-401 shall be approved by a majority of those voters who reside:
(i) in each portion of each seceding county proposed to be part of a new county; and
(ii) in each remaining portion of each seceding county.
(2) If it appears that any proposition submitted to the voters as provided in Section 17-61-401 has been approved as described in Subsection (1):
(a) the lieutenant governor, upon receiving the certified report under Section 20A-4-304, shall certify the result to the governor; and
(b) upon receiving the results from the lieutenant governor under Subsection (1)(a), the governor shall issue a proclamation, stating:
(i) the result of the vote in each division of the county;
(ii) the name and boundaries of the new county;
(iii) the boundaries of a seceding county as changed by the creation of the new county;
(iv) that the creation of the new county will take effect on the first Monday in January following the lieutenant governor's issuance of a certificate of creation under Section 67-1a-6.5;
(v) the name proposed in the petition as the name of the new county; and
(vi) the judicial district to which the new county belongs.
(3) The legislative body of the county from which the greatest portion of the new county was taken 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 creation under Section 67-1a-6.5, submit to the recorder of the new county:
(i) the original notice of an impending boundary action;
(ii) the original certificate of creation;
(iii) the original approved final local entity plat; and
(iv) a certified copy of the governor's proclamation under Subsection (1).
(4)
(a) The new county that is the subject of the lieutenant governor's certificate of creation under Section 67-1a-6.5 is a county of the state from and after January 1 following the issuance of the lieutenant governor's certificate of creation.
(b)
(i) The effective date of the creation of a new county for purposes of assessing property within the 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 new county, the new county may not:
(A) levy or collect a property tax on property in the county;
(B) levy or collect an assessment on property in the county; or
(C) charge or collect a fee for service provided to property within the county.