Utah Code § 10-2-507

(1) As used in this section, "disconnection action" means: (a) the municipal legislative body's adoption of an ordinance under Subsection 10-2-502.5(4)(b) approving disconnection; or (b) the entry of a court order under Section 10-2-502.7 ordering disconnection. (2) The municipal legislative body shall: (a) within 30 days after the disconnection action, file with 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 disconnection under Section 67-1a-6.5: (i) if the disconnected area is located within the boundary of a single county, submit to the recorder of that county: (A) the original: (I) notice of an impending boundary action; (II) certificate of disconnection; and (III) approved final local entity plat; and (B) a certified copy of the ordinance approving the disconnection or court order ordering disconnection; or (ii) if the disconnected area is located within the boundaries of more than a single county: (A) submit to the recorder of one of those counties: (I) the original of the documents listed in Subsections (2)(b)(i)(A)(I), (II), and (III); and (II) a certified copy of the ordinance approving the disconnection or the court order ordering disconnection; and (B) submit to the recorder of each other county: (I) a certified copy of the documents listed in Subsections (2)(b)(i)(A)(I), (II), and (III); and (II) a certified copy of the ordinance approving the disconnection or the court order ordering disconnection. (3) The disconnection is effective upon the lieutenant governor's issuance of a certificate of disconnection under Section 67-1a-6.5. (4) (a) The effective date of a disconnection for purposes of assessing property within the disconnected territory is governed by Section 59-2-305.5. (b) Until the documents listed in Subsection (2)(b) are recorded in the office of the recorder of each county in which the property is located, a county in which the disconnected territory is located may not: (i) except as provided in Section 10-2-506, levy or collect a property tax on property within the disconnected territory unless the county was levying and collecting the tax immediately before disconnection; (ii) levy or collect an assessment on property within the disconnected territory unless the county was levying and collecting the assessment immediately before disconnection; or (iii) charge or collect a fee for service provided to property within the disconnected territory unless the county was charging and collecting the fee immediately before disconnection. (5) Any cost incurred by the municipality in complying with this section may be charged against the disconnected territory.