Section 1. Existing counties, precincts, etc. recognized
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(1) The counties of the State of Utah are recognized as legal subdivisions of this State. The counties now existing shall continue until changed as provided by statute.
(2) Counties may:
(a) as prescribed by statute, levy, assess, and collect taxes, borrow money, and levy and collect special assessments for benefits conferred; and
(b) provide services, exercise powers, and perform functions that are reasonably related to the safety, health, morals, and welfare of their inhabitants, except as the Legislature limits or prohibits by statute.
The several counties of the Territory of Utah, existing at the time of the adoption of this Constitution, are hereby recognized as legal subdivisions of this State, and the precincts, and school districts, now existing in said counties, as legal subdivisions thereof, and they shall so continue until changed by law in pursuance of this article.