A. A fire district, community park maintenance district, sanitary district or hospital district for either a hospital or an urgent care center shall be created by the following procedures:

1. 1. Any adult person desiring to propose creation of a district shall provide a legal description of the area proposed for inclusion in the district to the county assessor of the county in which the district is to be located. The county assessor shall provide to the person proposing formation of the district a detailed list of all taxable real and personal properties in the area proposed for inclusion in the district. The person proposing formation of the district shall prepare and submit a district impact statement to the board of supervisors of the county in which the district is to be located. The county assessor's parcel map and the assessed valuation of the properties as prescribed by section 42-17052 and as shown in the county assessor's records at the time the district impact statement is submitted are deemed sufficient for any required maps and for determining the assessed valuations prescribed by this section. Except for a proposed community park maintenance district that is to be located in more than one county, if a proposed district is located in more than one county, the impact statement shall be submitted to the board of supervisors of the county in which the majority of the total assessed valuation of the proposed district is located. The boards of supervisors of any other counties in which a portion of the district is to be located shall provide information and assistance to the responsible board of supervisors. For a community park maintenance district that is to be located in more than one county, the impact statement shall be submitted to the board of supervisors for each of the affected counties. If the person desiring to create a district pursuant to this section is unable to complete the district impact statement, the board of supervisors may assist in the completion of the impact statement if requested to do so, provided the bond required in subsection C of this section is in an amount sufficient to cover any additional cost to the county. The district impact statement shall contain at least the following information:

   1. (a) A legal description of the boundaries of the proposed district and a map and a general description of the area to be included in the district sufficiently detailed to allow a property owner to determine whether a particular property is within the proposed district.
   2. (b) The detailed list of taxable real and personal properties provided by the assessor pursuant to this paragraph.
   3. (c) An estimate of the total assessed valuation within the proposed district.
   4. (d) An estimate of the change in the property tax liability, as a result of the proposed district, of a typical resident of the proposed district.
   5. (e) A list and explanation of benefits that will result from the proposed district.
   6. (f) A list and explanation of the injuries that may result from the proposed district.
   7. (g) The names, addresses and occupations of the proposed members of the district's organizing board of directors.
   8. (h) A general description of the scope of services to be provided by the district during its first five years of operation. At a minimum this description shall include an estimate of anticipated capital expenditures, personnel growth and enhancements to service.
2. 2. On receipt of the district impact statement, the board of supervisors shall set a day, at least thirty but not more than sixty days after that date, for a hearing on the impact statement. The board of supervisors, at any time before making a determination pursuant to paragraph 4 of this subsection, may require that the impact statement be amended to include any information that the board of supervisors deems to be relevant and necessary.
3. 3. On receipt of the district impact statement, the clerk of the board of supervisors shall mail, by first class mail, notice of the day, hour and place of the hearing on the proposed district to each owner of taxable real or personal property within the boundaries of the proposed district. The written notice shall state the purpose of the hearing and shall state where a copy of the impact statement may be viewed or requested. The clerk of the board of supervisors shall post the notice in at least three conspicuous public places in the area of the proposed district and shall publish twice in a daily newspaper of general circulation in the area of the proposed district, at least ten days before the hearing, or, if no daily newspaper of general circulation exists in the area of the proposed district, at least twice at any time before the date of the hearing, a notice setting forth the purpose of the impact statement, the description of the area of the proposed district and the day, hour and place of the hearing.
4. 4. At the hearing called pursuant to paragraph 2 of this subsection, the board of supervisors shall hear those who appear for and against the proposed district and shall determine whether the creation of the district will promote public health, comfort, convenience, necessity or welfare. If the board of supervisors determines that the public health, comfort, convenience, necessity or welfare will be promoted, it shall approve the district impact statement and authorize the circulation of petitions as provided in this subsection. For a community park maintenance district that is required to obtain the approval of more than one county's board of supervisors, the petitions may only be circulated after approval of the board of supervisors from each affected county. The order of the board of supervisors shall be final, but if the request to circulate petitions is denied, a subsequent request for a similar district may be refiled with the board of supervisors after six months from the date of the denial. The county board of supervisors shall authorize the circulation of petitions of only one proposed new district of the same type in which any property owner's land is proposed for inclusion. A new petition circulation shall not be authorized until the one-year period to submit signatures prescribed by paragraph 6 of this subsection of the original petition circulation has expired or has otherwise been extinguished.
5. 5. Within fifteen days after receiving the approval of the board of supervisors as prescribed by paragraph 4 of this subsection, the clerk of the board shall determine the minimum number of signatures and total assessed valuation required for compliance with paragraph 7 of this subsection. After making that determination, the number of signatures shall remain fixed and the assessed valuation of the taxable real and personal properties within the boundaries of the proposed district shall remain fixed as prescribed in this subsection for the purposes of determining compliance with the property valuation requirement prescribed in paragraph 7 of this subsection.
6. 6. After receiving the approval of the board of supervisors as provided in paragraph 4 of this subsection, any adult person may circulate and present petitions to the board of supervisors of the county in which the district is located. All petitions circulated shall be returned to the board of supervisors within one year from the date of the approval of the board of supervisors pursuant to paragraph 4 of this subsection. Any petition that is returned more than one year from that date is void.

7. 7. The petitions presented pursuant to paragraph 6 of this subsection shall comply with the provisions regarding verification in section 48-266 and shall:

   1. (a) At all times, contain a map and general description of the boundaries of the proposed district sufficiently detailed to allow a real or personal property owner to determine whether a particular property is within the proposed district and the names, addresses and occupations of the proposed members of the district's organizing board of directors. An alteration of the proposed district shall not be made after receiving the approval of the board of supervisors as provided in paragraph 4 of this subsection. The items required to be contained with the petition under this subdivision shall be printed on the back of the petition form required pursuant to section 48-266 unless the size of the items precludes compliance with this requirement. An error in the legal description of the proposed district shall not invalidate the petitions if considered as a whole the information provided is sufficient to identify the property as illustrated in the map required pursuant to this subdivision.
   2. (b) Be signed by owners of more than one-half of the taxable property units in the area of the proposed district and be signed by persons owning collectively more than one-half of the assessed valuation of the property in the area of the proposed district. Property exempt pursuant to title 42, chapter 11, article 3 shall not be considered in determining the total assessed valuation of the proposed district nor shall owners of property not subject to taxation be eligible to sign petitions.
8. 8. On receipt of the petitions, including any supplemental signatures, and the report of the county assessor, the board of supervisors shall set a day for a hearing on the petition.
9. 9. Before the hearing called pursuant to paragraph 8 of this subsection, the board of supervisors shall determine the validity of the petitions presented.
10. 10. At the hearing called pursuant to paragraph 8 of this subsection, the board of supervisors, if the petitions are valid, shall order the creation of the district. The board of supervisors shall enter its order setting forth its determination in the minutes of the meeting, not later than ten days after the day of the hearing, and a copy of the order shall be filed in the county recorder's office. The order of the board of supervisors shall be final, and the proposed district shall be created thirty days after the board of supervisors votes to create the district, except that for a community park maintenance district that is proposed for more than one county, the proposed district is created thirty days after the approval of the board of supervisors of the final county of the counties in which the district is to be located. A decision of the board of supervisors under this subsection is subject to judicial review under title 12, chapter 7, article 6.

B. For the purpose of determining the validity of the petitions presented pursuant to subsection A, paragraph 6 of this section:

1. 1. Real or personal property held in multiple ownership shall be treated as if it had only one property owner, and the signature of only one of the owners of property held in multiple ownership is required on the formation petition. The number of persons owning property inside the boundaries of the proposed district shall be determined as follows:

   1. (a) In the case of property assessed by the county assessor, the number of persons owning property shall be as shown on the most recent assessment of property.
   2. (b) In the case of property valued by the department of revenue, the number of persons owning property shall be as shown on the most recent valuation of property.
   3. (c) If an undivided parcel of property is owned by multiple owners, those owners are deemed to be one owner for the purposes of this section.
   4. (d) If a person owns multiple parcels of property, that owner is deemed to be a single owner for the purposes of this section.

2. 2. The value of real or personal property shall be determined as follows:

   1. (a) In the case of property assessed by the county assessor, values shall be the same as those shown on the day the district impact statement is submitted.
   2. (b) In the case of property valued by the department of revenue, the values shall be those determined by the department in the manner provided by law, for municipal assessment purposes. The county assessor and the department of revenue, respectively, shall furnish to the board of supervisors, within twenty days after a request, a statement in writing showing the owner, the address of each owner and the appraisal or assessment value of properties contained within the boundaries of the proposed district as described in subsection A of this section.
3. 3. Petition signatures representing real property on which taxes and assessments are not current at the time of petition review are invalid.