Special service district: means a limited purpose local government entity, as described in Section 17D-1-103, that:
(a)
is created under authority of the Utah Constitution Article XI, Section 7; and
(b)
operates under, is subject to, and has the powers set forth in this chapter. See Utah Code 17D-1-102
Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
(a)
within 30 days after adopting the resolution or ordinance, file with the lieutenant governor:
(i)
a copy of a notice of an impending boundary action, as defined in Section 67-1a-6.5, that meets the requirements of Subsection 67-1a-6.5(3); and
(ii)
a copy of an approved final local entity plat, as defined in Section 67-1a-6.5; and
(b)
upon the lieutenant governor’s issuance of a certificate of incorporation under Section 67-1a-6.5, submit to the recorder of the county in which the special service district is located:
(i)
the original notice of an impending boundary action;
(ii)
the original certificate of incorporation;
(iii)
the original approved final local entity plat; and
(iv)
a certified copy of the resolution or ordinance approving the creation of the special service district.
(2)
(a)
Upon the lieutenant governor’s issuance of a certificate of creation under Section 67-1a-6.5, the special service district is created and incorporated.
(b)
(i)
The effective date of a special service district’s incorporation for purposes of assessing property within the special service district is governed by Section 59-2-305.5.
(ii)
Until the documents listed in Subsection (1)(b) are recorded in the office of the recorder of the county in which the property is located:
(A)
the county, city, or town that created the special service district may not levy or collect a property tax for special service district purposes on property within the special service district; and
(B)
the special service district may not:
(I)
levy or collect an assessment on property within the special service district; or
(II)
charge or collect a fee for service provided to property within the special service district.
