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Currently, Utah counties can generally buy, exchange, or lease land located in other counties without needing permission from the county where that land sits, and county-owned property outside its own boundaries is automatically exempt from property taxes. This bill would require a county to get express permission—through a formal vote or a written agreement—from the county where out-of-county land is located before acquiring it, except when the acquisition is a joint project with another government entity carried out under a formal interlocal cooperation agreement. It also ends the automatic property tax exemption for county-owned land located outside the county's boundaries: newly acquired out-of-county land would become taxable starting January 1, 2027, and land already owned across county lines would become taxable starting January 1, 2029, unless the two counties agree to keep the exemption in place. The bill also clarifies that redevelopment agencies cannot help a county acquire out-of-county land in a way that violates these new permission requirements.