17D-1-209. Notice and plat to lieutenant governor -- Recording requirements -- Effective date.
(1) The legislative body adopting a resolution or ordinance approving the creation of a special service district shall: within 30 days after adopting the resolution or ordinance, file with the lieutenant governor: a copy of a notice of an impending boundary action, as defined in Section, that meets the requirements of Subsection; and 67-1a-6.5 67-1a-6.5(3) a copy of an approved final local entity plat, as defined in Section; and 67-1a-6.5 upon the lieutenant governor's issuance of a certificate of incorporation under Section, submit to the recorder of the county in which the special service district is located: 67-1a-6.5 the original notice of an impending boundary action; the original certificate of incorporation; the original approved final local entity plat; and a certified copy of the resolution or ordinance approving the creation of the special service district.
(2) Upon the lieutenant governor's issuance of a certificate of creation under Section, the special service district is created and incorporated. 67-1a-6.5 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 Until the documents listed in Subsectionare recorded in the office of the recorder of the county in which the property is located: (1)(b) 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 the special service district may not: levy or collect an assessment on property within the special service district; or charge or collect a fee for service provided to property within the special service district.