1. (1) The legislative body adopting a resolution or ordinance approving the creation of a special service district shall:

   1. (a) within 30 days after adopting the resolution or ordinance, file with the lieutenant governor:

      1. (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
      2. (ii) a copy of an approved final local entity plat, as defined in Section 67-1a-6.5; and

   2. (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:

      1. (i) the original notice of an impending boundary action;
      2. (ii) the original certificate of incorporation;
      3. (iii) the original approved final local entity plat; and
      4. (iv) a certified copy of the resolution or ordinance approving the creation of the special service district.

2. (2)

   1. (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.

   2. (b)

      1. (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.

      2. (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:

         1. (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

         2. (B) the special service district may not:

            1. (I) levy or collect an assessment on property within the special service district; or
            2. (II) charge or collect a fee for service provided to property within the special service district.

Amended by Chapter 350, 2009 General Session