(2) As used in this section, "elected official" means a local district board of trustees member who:

1. (a) is elected to the board of trustees by local district voters at an election held for that purpose, including a member elected under Subsection (4);
2. (b) holds, at the time of appointment to the board of trustees, an elected position with a municipality, county, or another local district that is partially or completely included within the boundaries of the local district;
3. (c) is appointed in accordance with Subsection 17B-1-303(5) or 17B-1-306(4)(f); or
4. (d) is considered to be elected in accordance with Subsection 17B-1-306(4)(g).

(3)

1. (a) Except as provided in Subsection (3)(b), a local district may not levy or collect property tax revenue that exceeds the certified tax rate during a taxable year that begins on or after January 1, 2011.

2. (b) Notwithstanding Subsection (3)(a), a local district may levy or collect property tax revenue that exceeds the certified tax rate during a taxable year that begins on or after January 1, 2011, if:

   1. (i) and to the extent that the revenue from the property tax was pledged before January 1, 2011, to pay for bonds or other obligations of the local district;
   2. (ii) the members of the board of trustees are all elected officials;
   3. (iii) the majority of the board of trustees are elected officials; or

   4. (iv) the proposed tax or increase in the property tax rate has been approved by:

      1. (A) a majority of the registered voters within the local district at an election held for that purpose on a date specified in Section 20A-1-204;
      2. (B) the legislative body of the appointing authority; or

      3. (C) the legislative body of:

         1. (I) a majority of the municipalities partially or completely included within the boundary of the specified local district; or
         2. (II) the county in which the specified local district is located, if the county has some or all of its unincorporated area included within the boundary of the specified local district.

(4)

1. (a) Notwithstanding provisions to the contrary in Title 17B, Chapter 2a, Provisions Applicable to Different Types of Local Districts, and for purposes of Subsection (3)(b), members of the board of trustees of a local district shall be elected, if, subject to Subsection (4)(b):

   1. (i) two-thirds of all members of the board of trustees of the local district vote in favor of changing to an elected board; and
   2. (ii) the legislative body of each municipality or county that appoints a member to the board of trustees adopts a resolution approving the change to an elected board.
2. (b) A change to an elected board of trustees under Subsection (4)(a) may not shorten the term of any member of the board of trustees serving at the time of the change.

(5) Subsections (2), (3), and (4) do not apply to:

1. (a) Title 17B, Chapter 2a, Part 6, Metropolitan Water District Act;
2. (b) Title 17B, Chapter 2a, Part 10, Water Conservancy District Act; or

3. (c) a local district in which:

   1. (i) the board of trustees consists solely of:

      1. (A) land owners or the land owners' agents; or
      2. (B) as described in Subsection 17B-1-302(1)(c), land owners or the land owners' agents or officers; and
   2. (ii) there are no residents within the local district at the time a property tax is levied.