In the event any territory has been included within public records or public notices describing the corporate boundaries of a municipality for purposes of an election or ad valorem tax assessment of the municipality for five (5) consecutive years, there shall be a rebuttable presumption that the territory is situated within the municipality. The public records and public notices shall be evidence of the jurisdiction of the municipality over the territory in all suits by or against the municipality.
Added by Laws 1999, c. 220, § 2, eff. Nov. 1, 1999.
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