Utah Code § 10-2-712

(1) The district court may: (a) enforce compliance with any order issued to give effect to this part by proceedings for contempt; and (b) appoint any person to assist it in carrying out the provisions of this part. (2) (a) Upon entering an order approving the dissolution of a municipality, the district court shall 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 certified copy of the court order approving the dissolution. (b) Upon the lieutenant governor's issuance of a certificate of dissolution under Section 67-1a-6.5: (i) the municipality is dissolved; and (ii) the court shall: (A) if the dissolved municipality was located within the boundary of a single county, submit to the recorder of that county: (I) a certified copy of the court order approving dissolution of the municipality; and (II) the original certificate of dissolution; or (B) if the dissolved municipality was located within the boundaries of more than a single county: (I) submit to the recorder of one of those counties: (Aa) a certified copy of the court order approving dissolution of the municipality; and (Bb) the original certificate of dissolution; and (II) submit to the recorder of each other county: (Aa) a certified copy of the court order approving dissolution of the municipality; and (Bb) a certified copy of the certificate of dissolution. (3) (a) The effective date of a dissolution of a municipality for purposes of assessing property within the dissolved municipality is governed by Section 59-2-305.5. (b) Until the documents listed in Subsection (2)(b)(ii) are recorded in the office of the recorder of each county in which the property is located, a county in which a dissolved municipality is located may not: (i) levy or collect a property tax on property within the former boundary of the dissolved municipality unless the county was levying and collecting the tax immediately before dissolution; (ii) levy or collect an assessment on property within the former boundary of the dissolved municipality unless the county was levying and collecting the assessment immediately before dissolution; or (iii) charge or collect a fee for service provided to property within the former boundary of the dissolved municipality unless the county was levying and collecting the fee immediately before dissolution.