The process to dissolve a special district may be initiated by:

1. (1) for an inactive special district:

   1. (a)

      1. (i) for a special district whose board of trustees is elected by electors based on the acre-feet of water allotted to the land owned by the elector, a petition signed by the owners of 25% of the acre-feet of water allotted to the land within the special district; or

      2. (ii) for all other districts:

         1. (A) a petition signed by the owners of private real property that:

            1. (I) is located within the special district proposed to be dissolved;
            2. (II) covers at least 25% of the private land area within the special district; and
            3. (III) is equal in assessed value to at least 25% of the assessed value of all private real property within the special district; or
         2. (B) a petition signed by registered voters residing within the special district proposed to be dissolved equal in number to at least 25% of the number of votes cast in the district for the office of governor at the last regular general election before the filing of the petition; or
   2. (b) a resolution adopted by the administrative body;

2. (2) for an active special district, a petition signed by:

   1. (a) for a special district whose board of trustees is elected by electors based on the acre-feet of water allotted to the land owned by the elector, the owners of 33% of the acre-feet of water allotted to the land within the special district;

   2. (b) for a special district created to acquire or assess a groundwater right for the development and execution of a groundwater management plan in coordination with the state engineer in accordance with Section 73-5-15, the owners of groundwater rights that:

      1. (i) are diverted within the district; and
      2. (ii) cover at least 33% of the total amount of groundwater diverted in accordance with the groundwater rights within the district as a whole; or

   3. (c) for all other districts:

      1. (i) the owners of private real property that:

         1. (A) is located within the special district proposed to be dissolved;
         2. (B) covers at least 33% of the private land area within the special district; and
         3. (C) is equal in assessed value to at least 25% of the assessed value of all private real property within the special district; or
      2. (ii) 33% of registered voters residing within the special district proposed to be dissolved; or
3. (3) for an infrastructure financing district, a resolution adopted by the board of trustees.

Amended by Chapter 388, 2024 General Session