17D-3-105. Conservation districts subject to other provisions.
(1) Subject to Subsection, a conservation district is, to the same extent as if it were a special district, subject to and governed by: (3) Sections,,,,,,,,,, and; 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 17B-1-314; Title 17B, Chapter 1, Part 6, Fiscal Procedures for Special Districts; Title 17B, Chapter 1, Part 7, Special District Budgets and Audit Reports; and Title 17B, Chapter 1, Part 8, Special District Personnel Management. Title 17B, Chapter 1, Part 9, Collection of Service Fees and Charges
(2) For purposes of applying the provisions listed in Subsectionto a conservation district, each reference in those provisions to the special district board of trustees means the board of supervisors described in Section. (1) 17D-3-301
(3) A conservation district may not exercise taxing authority.