Chapter 9-14
ANNEXATIONS

SECTION:

9-14-1:    PURPOSE

9-14-2:    GENERAL PROVISIONS

9-14-3:    LIMITATIONS

9-14-4:    ANNEXATION PROCESS AND GENERAL REVIEW CRITERIA

9-14-5:    ANNEXATION WITHOUT A PETITION; NOTICE AND HEARING

9-14-6:    ANNEXATION BY PETITION

9-14-7:    ACCEPTANCE OR REJECTION OF ANNEXATION PETITION; MODIFIED PETITION

9-14-8:    NOTICE OF CERTIFICATION; PUBLISHING AND PROVIDING NOTICE OF PETITION

9-14-9:    PROTEST TO ANNEXATION PETITION REQUIREMENTS. DISPOSITION IF NO PROTEST AND PLANNING COMMISSION RECOMMENDATION

9-14-10:    PUBLIC HEARING AND NOTICE

9-14-11:    BOUNDARY COMMISSION DECISION. WRITTEN DECISION

9-14-12:    DISTRICT COURT REVIEW

9-14-13:    DENIAL OR APPROVAL OF ANNEXATION PETITION

9-14-14:    ZONING OF ANNEXED TERRITORY

9-14-15:    BOUNDARY ADJUSTMENT; NOTICE, HEARING AND PROTEST

9-14-16:    BONDS NOT AFFECTED BY BOUNDARY ADJUSTMENTS OR ANNEXATIONS. PAYMENT OF PROPERTY TAXES.

9-14-17:    ELECTRIC UTILITY SERVICE IN ANNEXED AREA

9-14-18:    CONCLUSIVE PRESUMPTION OF ANNEXATION

9-14-19:    FILING OF PLAT OR MAP; NOTICE REQUIREMENTS

9-14-20:    DIVISION OF MUNICIPAL TYPE SERVICES REVENUES

9-14-1 PURPOSE:

A.    The purpose of this chapter is to set forth a procedure for annexing to Huntington City territory which lies outside its present boundaries. Both property owners and municipal officials may use this process to facilitate desirable annexations to the city and to outline the conditions which must be complied with in accomplishing the same. Annexation decisions are legislative in nature. Consequently, the city is not required to approve a petition for annexation even though the petitioners may comply with all provisions required for annexation.

B.    For purposes of this chapter "affected entity" means:

1. A county of the first or second class in whose unincorporated area the area proposed for annexation is located;

2. A county of the third, fourth, fifth, or sixth class in whose unincorporated area the area proposed for annexation is located, if the area includes residents or commercial or industrial development;

3. A local district under title 17B, limited purpose local government entities local districts, or special service district under title 17D, chapter 1, special service district act, whose boundary includes any part of an area proposed for annexation;

4. A school district whose boundary includes any part of an area proposed for annexation, if the boundary is proposed to be adjusted as a result of the annexation; and

5. A municipality whose boundaries are within one-half (1/2) mile of an area proposed for annexation. (Ord. 5-2009, 6-17-2009)

9-14-2 GENERAL PROVISIONS:

The city council, in reviewing annexation requests and in carrying out their responsibilities and authority with respect to the approval of annexations, shall comply with Utah state law set forth in sections 10-2-401 through 10-2-428, inclusive, Utah Code Annotated, 1953, as amended.

A.    In addition the council shall consider the following:

1. Does the city desire to annex additional land?

2. Does the city have the capability of supplying adequate municipal services to the area proposed for annexation, such as water, sewer, police, fire, and street maintenance?

3. Do the water rights to be conveyed to the city produce a sufficient quantity to supply the territory to be annexed?

4. Is the proposed annexation consistent with the city's general plan?

5. What conditions, if any, should be attached to the proposed annexation which are necessary in order to provide adequate services, protect health or safety, or are necessary for proper implementation of the general plan?

6. Are the petition and plat complete and have all required fees been paid?

B.    For purposes of this part:

1. The owner of real property shall be the record title owner according to the records of the Emery County recorder on the date of the filing of the petition or protest; and

2. The value of private real property shall be determined according to the last assessment roll for county taxes before the filing of the petition or protest.

C.    For purposes of each provision of this chapter requiring the owners of private real property covering a percentage or majority of the total private land area within an area to sign a petition or protest the following conditions shall apply:

1. A parcel of real property may not be included in the calculation of the required percentage or majority unless the petition or protest is signed by:

a. Owners representing a majority ownership interest in that parcel; or

b. Fifty percent (50%) of the number of owners of that parcel, if the parcel is owned by joint tenants or tenants by the entirety;

2. The signature of a person signing an annexation petition or protest to an annexation in a representative capacity on behalf of an owner shall be valid only if:

a. The person's representative capacity and the name of the owner the person represents are indicated on the petition or protest with the person's signature; and

b. The person provides documentation accompanying the petition or protest that substantiates the person's representative capacity; and

3. Subject to subsection (b)(2) above, a duly appointed personal representative may sign a petition or protest on behalf of a deceased owner. (Ord. 5-2009, 6-17-2009)

9-14-3 LIMITATIONS:

A.    1. A contiguous, unincorporated area that is contiguous to Huntington City may be annexed to the city as provided in this part.

2. An unincorporated area may not be annexed to the city unless:

a. It is a contiguous area;

b. It is contiguous to the city; and

c. except as provided in subsection 14.5 (b), Annexation will not leave or create an unincorporated island or unincorporated peninsula.

B.    The city shall not annex any unincorporated area except as prescribed by section 14.5 or section 14.6 and section 10-2-402(b) UCA. (Ord. 5-2009, 6-17-2009)

9-14-4 ANNEXATION PROCESS AND GENERAL REVIEW CRITERIA:

A.    Annexation of unincorporated area to Huntington City shall be governed by the provisions of section 9-14-5 if, and only if, the following conditions are satisfied:

1. The area to be annexed consists of one or more islands within, or peninsulas contiguous to, the city; and

2. The majority of each such island or peninsula consists of residential or commercial development; and

3. The area proposed for annexation requires the delivery of municipal type services; and

4. Huntington City has provided most or all of the municipal type services to the area for more than one year.

Annexation of all other unincorporated area to Huntington City must be initiated by petition, and shall be governed by the provisions of subsection 9-14-6.

B.    1. As part of its ongoing effort to plan and prepare for responsible growth, Huntington City has identified territory adjacent to its present city boundaries that could at some time in the future be a part of Huntington City. The area that is proposed for future annexation is not bordered by any other municipality. Areas to be annexed must fall within the areas designated for future annexation in the annexation policy plan of Huntington City and shown on the attached expansion area map. Even though property proposed for annexation is located within the annexation expansion area, there is no guarantee that the annexation request will be approved by Huntington City.

2. The character of the community is mixed residential, commercial and agricultural. Areas to be annexed should be compatible with this character.

3. Areas to be annexed must be contiguous to the corporate limits of Huntington City at the time of submission of an annexation request.

4. Areas to be annexed shall not be located within the corporate limits of another incorporated city or be part of a previously filed annexation petition that has not been denied, accepted or approved.

5. When economically feasible, the city favors annexation along the boundaries of water, sewer improvements or special service districts.

The city also favors:

a. Eliminating and/or not creating islands and peninsulas of unincorporated territory;

b. Consolidating overlapping functions of government;

c. Promoting efficient delivery of services;

d. Encouraging the equitable distribution of community resources and obligations; and

e. Giving consideration to the tax consequences to property owners within the area to be annexed, as well as the property owners within the municipality in order to prevent double taxation and to ascertain that the annexation will not be a tax liability to the taxpayers within the municipality.

The city does not favor the annexation of areas for which it does not have the capability to provide municipal services.

6. It is not Huntington City's intent to annex territory for the sole purpose of acquiring revenue.

7. The annexation petition must comply with the requirements of section 1-2-403, Utah Code Annotated.

C.    Extension Of Needed Municipal Services In Developed And Developing Unincorporated Areas And Payment Of The Same:

1. In areas where municipal services are not presently extended, services will be extended on an as needed basis at the cost of the developer. All extensions of municipal services must comply with all Huntington City ordinance and policy criteria and will be paid for by the individual developer or property owner.

2. An annexation agreement will be prepared between the city and future developers outlining the specific circumstances relating to water and sewer, power and streets and other specific improvements prior to annexation approval.

Huntington City policy on water rights and infrastructure improvements is as follows: Water rights, of the type and quantity acceptable to Huntington City, that can be utilized for underground water rights (culinary) shall be required to be conveyed to Huntington City as a condition of development, subdivision approval or issuance of a building permit on property annexed into the Huntington City limits. It is the intent that land annexed to Huntington City be accompanied by water rights sufficient to accommodate the needs of the existing and potential occupants of said land when development occurs. The water rights conveyance requirements of development shall be in addition to any requirement that may be imposed upon development of the land after annexation and in addition to appropriate Huntington City culinary water impact fees.

Water requirements, as referenced by the previous paragraph, will be established on a case by case basis utilizing, among other things, division of drinking water standards.

Specific requirements will be contained in the annexation agreement, but the general guideline of one acre-foot of water per residential building permit will be a minimum standard.

The annexation will allow developers of the annexed property access to culinary water, sewer and electric power service, provided all developments meet city specifications and comply with all applicable development ordinances and all improvements are installed pursuant to Huntington City standards.

The manner in which these amenities are developed will have a bearing on how they will be financed. Property taxes with increased valuation of property and sales tax will contribute to the general fund to help defray the added expenses the city may incur by annexing these properties. In summary, the newly annexed developing areas shall finance the extension of needed municipal services, such as new utilities, streets, curb and gutters, sidewalks and other capital improvements as development occurs.

Upon annexation, the newly annexed area shall receive the following services:

a. Fire protection;

b. Police protection;

c. Planning and zoning;

d. Snow removal and street maintenance on deeded dedicated streets;

e. Curbside garbage collection.

It is not anticipated that the annexation will cause any adverse consequences to the residents in the city or in the area annexed, except there may be a slight reduction in general services to the city residents in the present city limits as general services are expanded into the newly annexed territory.

It is anticipated that the residents in the territory to be annexed will experience an increase in their property tax because of the difference in the certified tax rates in the county and Huntington City. It is further anticipated that as newly annexed territory property taxes are received by the city, the city will increase the total level of services within the total community. Additionally, persons in the newly annexed territory should experience reductions in their fire insurance rates and property insurance rates.

As areas become more densely populated, demand for services increases. Once this policy plan is adopted and areas begin to develop, continual planning by Huntington City will allow development to occur in an economical manner, since the homes, streets and other amenities will be developed in accord with Huntington City specifications. The plan and time frame for the extension of municipal services will be determined by the interest of the property owners to subdivide and develop their ground. (Ord. 5-2009, 6- 17-2009)

9-14-5 ANNEXATION WITHOUT A PETITION; NOTICE AND HEARING:

A.    Huntington City may annex an unincorporated area under this section without an annexation petition if, and only if, the following conditions are satisfied:

1. The area to be annexed consists of one or more islands within, or peninsulas contiguous to, the city; and

2. The majority of each island or peninsula consists of residential or commercial development; and

3. The area proposed for annexation requires the delivery of municipal type services; and

4. Huntington City has provided most or all of the municipal type services to the area for more than one year; or

5. The area consists of:

i. An unincorporated island within, or an unincorporated peninsula contiguous to, the municipality; and

ii. No more than fifty (50) acres; and

iii. The county in which the area is located and the municipality agree that the area should be included within the municipality.

B.    To annex an area under this section, the Huntington City council shall:

1. Adopt a resolution indicating the city council's intent to annex the area, describing the area proposed to be annexed.

2. Provide adequate notice which meets state law.

3. Hold a public hearing on the proposed annexation no earlier than sixty (60) days after the adoption of the resolution pursuant to subsection 14.5.2 (a).

4. Upon conclusion of the public hearing, the city council shall adopt an ordinance annexing the area proposed for annexation under this section unless, before or during the hearing, written protests to the annexation have been filed with the city recorder by the owners of private real property that:

i. Is located within the area proposed for annexation;

ii. Covers a majority of the total private land area within the entire area proposed for annexation; and

iii. Is equal in value to at least 1/2 the value of all private real property within the entire area proposed for annexation.

C.    If protests are timely filed that comply with subsection 14.5.2 (d) above, the city council may not adopt an ordinance annexing the area proposed for annexation, and the annexation proceedings under this section shall be considered terminated. (Ord. 5-2009, 6-17-2009)

9-14-6 ANNEXATION BY PETITION:

A.    Each proposed annexation which does not meet the conditions of subsection 9-14-5 (1) above, must be initiated by petition. Each such petition shall meet the following requirements:

1. Each petition must be filed with the Huntington City recorder; and

2. Each petition must contain the signatures of the owners of private real property that:

i. Is located within the area proposed for annexation;

ii. (1) Covers a majority of the private land area within the area proposed for annexation; or (2) If the area is within an agriculture protection area created under State Law, UCA, covers 100% of the private land area within the area proposed for annexation; and

iii. Is equal in value to at least 1/3 of the value of all private real property within the area proposed for annexation;

3. Each petition must be accompanied by an accurate plat or map, prepared by a licensed surveyor, of the area proposed for annexation; and

4. Each petition must be accompanied by proposed documents conveying required water rights to the city for each new culinary or secondary water connection to be installed in the area to be annexed, as prescribed by current city ordinances or any superseding ordinance; and

5. Each petition must designate at least one, but not more than five of the signers of the petition as sponsors, one of whom shall be designated as the contact sponsor, and indicate the mailing address of each sponsor.

B.    The following limitations shall also apply to each petition submitted pursuant to subsection 9-14-5 (1) above:

1. A petition may not propose the annexation of all or any part of an area proposed for annexation to a municipality in a previously filed petition that has not been denied, rejected, or granted.

2. A petition may not propose the annexation of all or any part of an area that is included in a proposal for incorporation as a municipality in a request for a feasibility study under Section 10-2-125, UCA,, or in a petition for incorporation under section 10-2-125, UCA, provided that:

i. The request or petition for incorporation of the area as a municipality was filed before the annexation petition was submitted for filing; and

ii. The request for feasibility study or incorporation petition is still pending on the date the annexation petition is submitted for filing.

3. If practicable and feasible, the boundaries of an area proposed for annexation shall be drawn along the boundaries of existing special districts for sewer, water, and other services, along the boundaries of school districts whose boundaries follow city boundaries or school districts adjacent to school districts whose boundaries follow city boundaries, and along the boundaries of other taxing entities:

i. To eliminate islands and peninsulas of territory that is not receiving municipal type services;

ii. To facilitate the consolidation of overlapping functions of local government;

iii. To promote the efficient delivery of services; and

iv. To encourage the equitable distribution of community resources and obligations.

C.    On the date the petition is filed, the sponsors of the petition shall deliver or mail a copy of the petition to:

1. The Emery County clerk; and

2. The chairperson of the Emery County planning commission. (Ord. 5-2009, 6-17-2009)

9-14-7 ACCEPTANCE OR REJECTION OF ANNEXATION PETITION; MODIFIED PETITION:

A.    1. The city council may:

i. Deny a petition filed under section 9-14-6 above; or

ii. Accept the petition for further consideration under this chapter.

2. If the city council denies a petition, it shall, within five (5) days of the denial, mail written notice of the denial to the contact sponsor, the Emery County clerk's office, and the chairperson of the Emery County planning commission.

B.    If the city council accepts a petition, the city recorder shall within thirty (30) days of that acceptance, perform the following:

1. With the assistance of the municipal attorney and of the Emery County clerk, surveyor, and recorder, determine whether the petition meets the applicable requirements; and

2.    i. If the city recorder determines that the petition meets those requirements, certify the petition and mail or deliver written notification of the certification to the city council, the contact sponsor of the petition, the Emery County commission, and the chairperson of the Emery County planning commission; or

    ii. If the city recorder determines that the petition fails to meet those requirements, reject the petition and mail or deliver written notification of the rejection and the reasons for the rejection to the city council, the contact sponsor of the petition, the Emery County commission, and the chairperson of the Emery County planning commission.

C.    1. If the city recorder rejects a petition, the petition may be modified to correct the deficiencies for which it was rejected, and may then be re-filed with the city recorder.

2. A signature on an annexation petition filed and subsequently rejected may be used toward fulfilling the signature requirement for the modified petition if resubmitted.

D.    If a petition is re-filed after having been rejected by the city recorder, the re-filed petition shall be processed as a newly filed petition pursuant to section 9-14-6 above. (Ord. 5-2009, 6-17-2009)

9-14-8 NOTICE OF CERTIFICATION; PUBLISHING AND PROVIDING NOTICE OF PETITION:

A.    After receipt of the notice of certification from the city recorder required by subsection 14.7 (2)(a)(i) above, the city council shall provide adequate notice which meets Utah state law set forth in sections 10-2-401 through 10-2-428, inclusive, Utah Code Annotated, 1953, as amended. (Ord. 5-2009, 6-17-2009)

9-14-9 PROTEST TO ANNEXATION PETITION REQUIREMENTS. DISPOSITION IF NO PROTEST AND PLANNING COMMISSION RECOMMENDATION:

A.    1. A protest to an annexation petition may be filed in accordance with state law by:

i. The Emery County commission; or

ii. The board of a special district whose boundaries include part or all of the area proposed for annexation; or

iii. The legislative body of a municipality whose boundaries are within 1/2 mile of the area proposed for annexation; or

2. The Emery County planning commission may recommend to the Emery County commission that the county commission file a protest against a proposed annexation of an unincorporated area located within the county.

3. The Emery County planning commission shall communicate each recommendation for protest in writing to the Emery County commission, to the Huntington City council, and to the contact sponsor of the petition within 30 days of the city recorder's certification of the annexation petition.

B.    Protests to annexation petitions shall meet Utah state law set forth in sections 10-2-401 through 10-2-428, inclusive, Utah Code Annotated, 1953, as amended.

1. Each protest shall state each reason for the protest of the annexation petition.

2. The party filing a protest under this section shall, on the same date, deliver or mail a copy of the protest to the city recorder.

3. Each protest shall be filed with the boundary commission, or if Emery County has not created a boundary commission, then with the Emery County clerk; and

4. If Emery County has not established a boundary commission at the time of the submission of a protest, the city recorder shall immediately notify the Emery County commission of the protest and shall deliver the protest to the boundary commission within five days of its creation pursuant to section 10-2-409(1)(b), Utah Code Annotated.

C.    1. If a protest to the annexation petition is filed:

i. The city council may, at its next regular meeting after expiration of the deadline as prescribed by Utah state law, deny the annexation petition; or

ii. If the city council does not deny the annexation petition, the city council shall take no further action on the annexation petition until after receipt of the boundary commission's notice of its decision on the protest described under section 9-14-11 described below.

2. If the city council denies an annexation petition, the council shall, within five (5) days of the denial, send notice of the denial in writing to:

i. The contact sponsor of the annexation petition; and

ii. The boundary commission; and

iii. Each entity that filed a protest.

3.    a. If no timely protest to the annexation petition is filed, the city council may grant the petition and, by ordinance, annex the area that is the subject of the annexation petition.

    b. Before granting the annexation petition, the city council shall:

i. Hold a public hearing; and

ii. At least seven (7) days before the public hearing, publish notice of the hearing in a newspaper of general circulation within Huntington City and within the area proposed for annexation. If there is no newspaper of general circulation within the areas described, the council shall post written notices of the hearing in conspicuous places within those areas that are most likely to give notice to residents within those areas. (Ord. 5- 2009, 6-17-2009)

9-14-10 PUBLIC HEARING AND NOTICE:

The boundary commission shall comply with notices and hearings as prescribed in Utah state law set forth in sections 10-2-401 through 10-2-428, inclusive, Utah Code Annotated, 1953, as amended. (Ord. 5-2009, 6-17-2009)

9-14-11 BOUNDARY COMMISSION DECISION:

A.    After the public hearing required, the boundary commission may decide to:

1. Approve the proposed annexation, either with or without conditions;

2. Make minor modifications to the proposed annexation and approve it, either with or without conditions; or

3. Not approve the proposed annexation.

B.    The boundary commission shall issue a written decision on the proposed annexation within twenty (20) days of the conclusion of the hearing required and shall send a copy of the decision to:

1. The Emery County commission;

2. The Huntington City council;

3. The contact person on the annexation petition. (Ord. 5-2009, 6-17-2009)

9-14-12 DISTRICT COURT REVIEW:

A.    Review of a boundary commission decision may be sought in the district court with jurisdiction in Emery County, by filing a petition for review of the decision within twenty (20) days of the boundary commission's decision under section 9-14-13 of this chapter.

B.    The district court review shall be on the record of the hearing under section 9-14-12 and may not be de novo review.

C.    The district court shall affirm the boundary commission's decision unless the court determines that the decision is arbitrary or capricious. (Ord. 5-2009, 6-17-2009)

9-14-13 DENIAL OR APPROVAL OF ANNEXATION PETITION:

After receipt of the boundary commission's decision on a protest the city council may:

A.    Deny the annexation petition; or

B.    If the boundary commission approves the annexation, grant the annexation petition and, by ordinance and consistent with the boundary commission's decision, annex the area that is the subject of the annexation petition. (Ord. 5-2009, 6-17-2009)

9-14-14 ZONING OF ANNEXED TERRITORY:

A.    The city council may assign a zoning designation to territory annexed to the city at the time the territory is annexed.

B.    If the city council does not designate a zone for the territory to be annexed to the city at the time it is annexed, the annexed territory shall be zoned according to the existing zone within Huntington City with which it has the longest common boundary. (Ord. 5- 2009, 6-17-2009)

9-14-15 BOUNDARY ADJUSTMENT; NOTICE AND HEARING; PROTEST:

A.    The Huntington City council may adjust its common boundaries with other municipalities as provided in this section.

B.    The Huntington City council, when intending to adjust a boundary that is common with another municipality shall:

1. Adopt a resolution indicating the intent of the city council to adjust a common boundary; and

2. Comply with all state requirements for public hearings and notices.

C.    Upon conclusion of the public hearing, the city council may adopt an ordinance adjusting the common boundary unless, before or during the hearing, written protests to the adjustment have been filed with the city recorder by the owners of private real property that:

1. Is located within the area proposed for adjustment;

2. Covers at least twenty 25% of the total private land area within the area proposed for adjustment; and

3. Is equal in value to at least 15% of the value of all private real property within the area proposed for adjustment.

D.    An ordinance adopted becomes effective when each municipality involved in the boundary adjustment has adopted an ordinance. (Ord. 5-2009, 6-17-2009)

9-14-16 BONDS NOT AFFECTED BY BOUNDARY ADJUSTMENTS OR ANNEXATIONS. PAYMENT OF PROPERTY TAXES:

A.    A boundary adjustment or annexation may not jeopardize or endanger any general obligation or revenue bond.

B.    A bondholder may require the payment of property taxes from any area that:

1. Was included in the taxable value of the municipality or other governmental entity issuing the bond at the time the bond was issued; and

2. Is no longer within the boundaries of the municipality or other governmental entity issuing the bond due to the boundary adjustment or annexation. (Ord. 5-2009, 6-17- 2009)

9-14-17 ELECTRIC UTILITY SERVICE IN ANNEXED AREA:

A.    If the electric consumers of the area being annexed are receiving electric utility services from sources other than Huntington City, the city may not, without the consent of the electric utility, furnish its electric utility services to the electric consumers until the city has reimbursed the electric utility company which previously provided the services for the fair market value of those facilities dedicated to provide service to the annexed area.

B.    If Huntington City and the electric utility cannot agree on the fair market value, it shall be determined by the state court having jurisdiction. (Ord. 5-2009, 6-17-2009)

9-14-18 CONCLUSIVE PRESUMPTION OF ANNEXATION:

An area annexed to Huntington City under this part shall be conclusively presumed to have been validly annexed if:

A.    Huntington City has levied, and the taxpayers within the area have paid, property taxes for more than one year after annexation; and

B.    No resident of the area has contested the annexation in a court of proper jurisdiction during the year following annexation. (Ord. 5-2009, 6-17-2009)

9-14-19 FILING OF PLAT OR MAP; NOTICE REQUIREMENTS:

A.    Within 30 days after enacting an ordinance annexing an unincorporated area or adjusting a boundary under this chapter, the city council shall record with the county recorder a certified copy of the ordinance approving the annexation or boundary adjustment, together with a plat or map prepared by a licensed surveyor and approved by the city council, showing the new boundaries of the affected area.

B.    The Huntington City council shall comply with the notice requirements of Utah Code Annotated section 10-1-116. (Ord. 5-2009, 6-17-2009)

9-14-20 DIVISION OF MUNICIPAL TYPE SERVICES REVENUES:

A.    The Emery County commission shall, until the date of annexation, continue:

1. To levy and collect ad valorem property tax and other revenues from or pertaining to the area; and

2. Except as otherwise agreed by the Emery County commission and the Huntington City council, to provide the same services to the area proposed for annexation as the county provided before the commencement of the annexation proceedings.

B.    1. The Emery County commission shall, after annexation, share pro rata with Huntington City the taxes and service charges or fees levied and collected by the county under Utah Code Annotated section 17-34-3 during the year of the annexation if, and to the extent that, Huntington City provides, by itself or by contract, the same services for which the county levied and collected the taxes and service charges or fees.

2. The pro rata allocation of taxes shall be based on the date of annexation, and the pro rata allocation of service charges and fees shall be based on the proportion of services related to the service charges and fees that remain to be rendered after annexation. (Ord. 5-2009, 6-17-2009)