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 aspecial service district shall:
      (a)  within 30 days after adopting the resolution or ordinance, file with the lieutenantgovernor:
      (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
      (ii)  a copy of an approved final local entity plat, as defined in Section 
67-1a-6.5; and
      (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:
      (i)  the original notice of an impending boundary action;
      (ii)  the original certificate of incorporation;
      (iii)  the original approved final local entity plat; and
      (iv)  a certified copy of the resolution or ordinance approving the creation of the specialservice district.
      (2) (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.
      (b) (i)  The effective date of a special service district's incorporation for purposes ofassessing property within the special service district is governed by Section 
59-2-305.5.
      (ii)  Until the documents listed in Subsection (1)(b) are recorded in the office of therecorder of the county in which the property is located:
      (A)  the county, city, or town that created the special service district may not levy orcollect a property tax for special service district purposes on property within the special servicedistrict; and
      (B)  the special service district may not:
      (I)  levy or collect an assessment on property within the special service district; or
      (II)  charge or collect a fee for service provided to property within the special servicedistrict.
Amended by Chapter 350, 2009 General Session