§ 15-1-408 — Annexing territories; effective dates

The annexation of any territory is effective upon publication of
the ordinance, unless another date is specified in the
ordinance. The effective date of the annexation ordinance shall
not be less than twenty (20) business days after the public
hearing required by W.S. 15-1-405(a). For purposes of real and
personal property taxation, the annexation is not effective
until January 1 next following the effective date of the
ordinance. If an appeal is filed and perfected by a person
other than a utility, the effective date is January 1 next
following the court's final decision of the matter. If an appeal
of the franchise decision is filed and perfected by a utility,
the annexation is effective upon the publication of the
ordinance unless another date is specified in the ordinance, but
the appealing utility shall be permitted to continue its present
service in the annexed area until the court's final decision of
the matter.