(a)
(1) The county court order of incorporation affecting territory under this chapter shall include the effective date upon which the petition for incorporation is granted and the municipality is considered organized.
(2) County court orders that fail to include a specified effective date in the order shall require using the date of the county clerk's file mark as the effective date for all purposes.
(b) The effective date specified in the order of incorporation issued under § 14-38-104 is the official effective date to be used by any county or state official charged with recording, forwarding, maintaining, or instituting the order of incorporation.
(c)
(1) In the event of a circuit court challenge to the county court order of incorporation, the final order of the circuit court shall specify a change to the effective date, if any.
(2) In the absence of a specific attestation, the county court-ordered effective date is the effective date.
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