UT HB0457

Unincorporated islands in second-class counties (55 acres or smaller, completely surrounded by one municipality, meeting infrastructure/service criteria) must automatically annex into that surrounding municipality on July 1, 2027

Second-class counties must provide written notice to property owners by May 1, 2027, including a description/map of the area, annexation effective date, and information about the annexing municipality's services

Legislative bodies may exempt unincorporated islands from automatic annexation by adopting a resolution before May 1, 2027 (county legislative body in counties under 600,000 population; municipal legislative body in counties of 600,000+)

Final local entity plats for annexations may now depict non-contiguous areas

Counties operating under council-manager government may delegate accounting services to the county manager or department officers without the previous requirement for county auditor preapproval or postpayment review