The municipality adopts the following master annexation policy declaration, pursuant to Section 10-2-414. Utah Code Annotated, 1953 as amended:

1. Map. Attached to the ordinance codified herein is a master annexation policy declaration map which describes the unincorporated territory into which the municipality anticipates or favors expansion of its boundaries. Where feasible and practical, areas projected for municipal expansion have been drawn along the boundary lines of existing sewer, water, improvement, or special service districts in order to:
   1. Eliminate islands and peninsulas of unincorporated territory;
   2. Facilitate the consolidation of overlapping functions of local government;
   3. Promote service delivery efficiencies;
   4. Encourage the equitable distribution of community resources and obligations,
2. Statement of Criteria. The specific criteria pursuant to which the municipality will favor of not favor a petition for annexation includes the following:
   1. The annexation shall conform to the requirements, procedures, and standards set forth in Chapter 2, Title 10, Utah Code Annotated 1953 as amended, which include, inter alia, in Section 417 thereof, the following standards:
      1. The area to be annexed must be contiguous to the boundaries of the municipality at the time the annexation is approved by the City Council.
      2. The area to be annexed must lie within the area projected for municipal expansion under this master annexation policy declaration.
      3. The area to be annexed must not be included within the boundaries of another incorporated municipality except as otherwise provided in Chapter 2, Title 10, Utah Code Annotated, 1953 as amended.
      4. The proposed annexation must not create unincorporated islands within the boundaries of the municipality except that existing islands or peninsulas within the municipality may be annexed in portions, leaving islands, if a public hearing is held and the City Council adopts a resolution to the effect that the creation or leaving of an island is in the interest of the municipality.
      5. If the territory proposed for annexation includes urban development, the annexation of which would displace municipal-type services being provided at that time by an affected entity which applies for a boundary commission review, then the actual taxes and other revenue which would be lost by the affected entity because of the annexation must not significantly exceed the affected entity’s actual delivery costs of services assumed by the municipality.
   2. The annexation shall be compatible with the character of the municipality which is comprised of commercial, residential, and agricultural areas and the annexation shall conform to the master street, development, sewer, zoning, and other plans as adopted by the municipality at the time the annexation petition, all such master plans being maintained and available for review at the office of the City Recorder.
   3. The annexation shall not be approved unless and until the need for municipal services in developed and developing unincorporated areas, the plans and time-frame of the municipality for extension of municipal services, the financing of such services, and nature of such services have been duly determined as to the territory proposed to be annexed and the effect of such annexation on the residents and owners of property in the municipality in terms of the foregoing aspects relating to services duly evaluated. In any event, the following elements as to municipal services shall be considered:
      1. Description of services needed:
         1. Type;
         2. Scope;
         3. Location and area to be served;
         4. Time when needed;
         5. Phases of and priorities as to various services;
         6. Phases of intended development.
      2. Extension of services:
         1. Current and anticipated future municipal plans for extension of services within the existing city limits;
         2. Effect on current plans and anticipated plans and timetables for extension of services if proposed area is not annexed.
      3. Finances:
         1. Costs of services to the municipality;
         2. Costs of services to be paid by landowners of area sought to be annexed;
         3. Method of financing and time for payment by owners or developers.
   4. Prior to and as a condition of the approval of any annexation petition, an estimate of the tax consequences to residents in both the then existing municipality and the area proposed to be annexed would have to be ascertained, considered, and deemed acceptable. In particular, consideration would have to be given as to the impact, if any, upon residents and owners both within the municipality and the new area with or without annexation. It should be noted that the tax consequences of any proposed annexation should be very little in that the costs of annexation and the extension and maintaining of municipal services to areas to be annexed should be borne by that area. Property taxes for unincorporated areas would increase by the amount of the mill levy of the municipality.
   5. Because of the requirements of Title 10, Chapter 2, Utah Code Annotated, 1953 as amended, full consideration of the interests of all affected entities, as defined therein, must be taken into account and the procedures of that chapter followed. In particular any annexation would have to be considered in light of the following:
      1. Identity of any affected entity;
      2. Description of geographic proximity of proposed territory to any affected entity;
      3. Possible effects upon the affected entity if territory is annexed and if it is not;
      4. Nature and extent of anticipated opposition, if any, of any affected entity to the annexation.
3. Amendments. This policy declaration, including the map, may be amended from time to time by the City Council after at least twenty days’ notice and a public hearing.
4. Specific Declaration. When a policy declaration is prepared in response to a specific petition for annexation, the petitioner shall pay all of the costs for the preparation thereof.
5. Notice. This master annexation policy declaration is adopted following a public hearing thereon, notice of the time and place of such hearing and the location where the draft policy declaration was available for review having been duly published at least thirty days prior to the hearing in a newspaper of general circulation, and notice and a full copy of the proposal having been given to each affected entity at least twenty days prior to the hearing and to the local boundary commission.