1. (1) Subject to Subsection (3), a conservation district is, to the same extent as if it were a special district, subject to and governed by:

   1. (a) Sections 17B-1-105, 17B-1-107, 17B-1-108, 17B-1-110, 17B-1-113, 17B-1-116, 17B-1-121, 17B-1-307, 17B-1-311, 17B-1-313, and 17B-1-314;
   2. (b) Title 17B, Chapter 1, Part 6, Fiscal Procedures for Special Districts;
   3. (c) Title 17B, Chapter 1, Part 7, Special District Budgets and Audit Reports;
   4. (d) Title 17B, Chapter 1, Part 8, Special District Personnel Management; and
   5. (e) Title 17B, Chapter 1, Part 9, Collection of Service Fees and Charges.
2. (2) For purposes of applying the provisions listed in Subsection (1) to a conservation district, each reference in those provisions to the special district board of trustees means the board of supervisors described in Section 17D-3-301.
3. (3) A conservation district may not exercise taxing authority.

Amended by Chapter 15, 2023 General Session