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County governance rules covering annexation and accounting would change under this bill, expanding a process currently limited to Utah's most populous counties. Starting July 1, 2027, small "unincorporated islands" — privately held pockets of land, 55 acres or smaller, that are completely surrounded by a single city or town in a second-class county (currently Weber County) — would be automatically annexed into the surrounding municipality, as long as that city provides water or sewer service to the area, the area has no public infrastructure, or its existing infrastructure already meets the city's standards. Affected counties would have to notify property owners by May 1, 2027, describing the area, the annexation date, and information about the municipality taking over, and either the county's or, in the largest second-class counties, the affected municipality's legislative body could pass a resolution by that deadline to exempt specific areas from automatic annexation. The bill also allows annexation maps to show non-contiguous areas in certain cases, and it removes previous restrictions on when counties using a council-manager form of government can delegate accounting duties to the county manager or a department head, allowing that delegation at any time rather than only through an ordinance passed by the end of 2021.