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S.B. 173 Enrolled

                 

SPECIAL DISTRICT AND LOCAL DISTRICT

                 
GOVERNING BODY ISSUES

                 
2000 GENERAL SESSION

                 
STATE OF UTAH

                 
Sponsor: R. Mont Evans

                  AN ACT RELATING TO SPECIAL DISTRICTS AND LIMITED PURPOSE LOCAL
                  GOVERNMENT ENTITIES; MODIFYING PROVISIONS RELATING TO THE
                  COMPOSITION, OPERATION, AND COMPENSATION OF THE BOARD OF TRUSTEES
                  OF SPECIAL DISTRICTS AND ENACTING SUCH PROVISIONS FOR LOCAL DISTRICTS;
                  AND MAKING TECHNICAL CHANGES.
                  This act affects sections of Utah Code Annotated 1953 as follows:
                  AMENDS:
                      17A-2-208, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-210, as last amended by Chapter 124, Laws of Utah 1996
                      17A-2-219, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-305, as last amended by Chapter 154, Laws of Utah 1999
                      17A-2-308, as last amended by Chapter 17, Laws of Utah 1997
                      17A-2-411, as last amended by Chapter 368, Laws of Utah 1998
                      17A-2-506, as last amended by Chapter 36, Laws of Utah 1997
                      17A-2-509, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-511, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-512, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-514, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-529, as last amended by Chapter 322, Laws of Utah 1997
                      17A-2-530, as last amended by Chapter 322, Laws of Utah 1997
                      17A-2-531, as last amended by Chapter 365, Laws of Utah 1999
                      17A-2-532, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-533, as last amended by Chapter 30, Laws of Utah 1992
                      17A-2-534, as renumbered and amended by Chapter 186, Laws of Utah 1990


                      17A-2-535, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-536, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-537, as last amended by Chapter 36, Laws of Utah 1997
                      17A-2-540, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-541, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-543, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-544, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-545, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-546, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-547, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-548, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-549, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-550, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-551, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-552, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-553, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-555, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-556, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-560, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-561, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-563, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-566, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-609, as last amended by Chapters 5 and 273, Laws of Utah 1991
                      17A-2-610, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-613, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-614, as last amended by Chapter 322, Laws of Utah 1997
                      17A-2-615, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-617, as last amended by Chapter 227, Laws of Utah 1993

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                      17A-2-618, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-619, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-622, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-703, as last amended by Chapter 146, Laws of Utah 1994
                      17A-2-704, as last amended by Chapter 146, Laws of Utah 1994
                      17A-2-705, as last amended by Chapter 146, Laws of Utah 1994
                      17A-2-706, as last amended by Chapter 273, Laws of Utah 1991
                      17A-2-707, as last amended by Chapter 273, Laws of Utah 1991
                      17A-2-711, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-712, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-714, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-715, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-716, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-718, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-719, as last amended by Chapter 10, Laws of Utah 1997
                      17A-2-720, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-721, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-723, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-724, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-726, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-727, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-728, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-731, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-732, as last amended by Chapter 322, Laws of Utah 1997
                      17A-2-733, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-740, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-741, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-742, as renumbered and amended by Chapter 186, Laws of Utah 1990

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                      17A-2-743, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-744, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-745, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-746, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-747, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-748, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-749, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-750, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-751, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-752, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-754, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-756, as last amended by Chapter 299, Laws of Utah 1995
                      17A-2-757, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-758, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-759, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-760, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-761, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-767, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-768, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-801, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-802, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-818, as last amended by Chapters 199 and 299, Laws of Utah 1995
                      17A-2-819, as last amended by Chapter 10, Laws of Utah 1997
                      17A-2-820, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-821, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-824, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-825, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-827, as renumbered and amended by Chapter 186, Laws of Utah 1990

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                      17A-2-828, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-829, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-830, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-831, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-834, as last amended by Chapter 199, Laws of Utah 1995
                      17A-2-835, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-836, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-840, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-841, as last amended by Chapter 322, Laws of Utah 1997
                      17A-2-842, as last amended by Chapter 322, Laws of Utah 1997
                      17A-2-843, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-845, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-847, as last amended by Chapter 199, Laws of Utah 1995
                      17A-2-849, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-850, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-907, as last amended by Chapter 250, Laws of Utah 1999
                      17A-2-1016, as last amended by Chapter 365, Laws of Utah 1999
                      17A-2-1038, as last amended by Chapter 266, Laws of Utah 1997
                      17A-2-1039, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1040, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1044, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-1048, as last amended by Chapter 368, Laws of Utah 1998
                      17A-2-1049, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1050, as last amended by Chapter 298, Laws of Utah 1997
                      17A-2-1051, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1052, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1054, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1056, as renumbered and amended by Chapter 186, Laws of Utah 1990

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                      17A-2-1326, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-1402, as last amended by Chapter 5, Laws of Utah 1991
                      17A-2-1407, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1409, as last amended by Chapter 268, Laws of Utah 1997
                      17A-2-1412, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1413, as last amended by Chapter 299, Laws of Utah 1995
                      17A-2-1420, as last amended by Chapter 227, Laws of Utah 1993
                      17A-2-1425, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1437, as last amended by Chapter 152, Laws of Utah 1996
                      17A-2-1439, as last amended by Chapter 261, Laws of Utah 1996
                      17A-2-1440, as last amended by Chapter 261, Laws of Utah 1996
                      17A-2-1442, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1448, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1449, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1454, as enacted by Chapter 67, Laws of Utah 1990
                      17A-2-1808, as enacted by Chapter 216, Laws of Utah 1995
                      17B-2-203, as enacted by Chapter 368, Laws of Utah 1998
                      17B-2-208, as enacted by Chapter 368, Laws of Utah 1998
                  ENACTS:
                      17B-2-401, Utah Code Annotated 1953
                      17B-2-402, Utah Code Annotated 1953
                      17B-2-403, Utah Code Annotated 1953
                      17B-2-404, Utah Code Annotated 1953
                      17B-2-405, Utah Code Annotated 1953
                      17B-2-406, Utah Code Annotated 1953
                  REPEALS:
                      17A-2-209, as last amended by Chapter 124, Laws of Utah 1996
                      17A-2-215, as last amended by Chapter 227, Laws of Utah 1993

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                      17A-2-218, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-220, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-508, as last amended by Chapter 368, Laws of Utah 1998
                      17A-2-510, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-513, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1410, as renumbered and amended by Chapter 186, Laws of Utah 1990
                      17A-2-1411, as renumbered and amended by Chapter 186, Laws of Utah 1990
                  Be it enacted by the Legislature of the state of Utah:
                      Section 1. Section 17A-2-208 is amended to read:
                       17A-2-208. Cemetery maintenance district board of trustees -- Appointment -- Other
                  provisions applicable.
                      (1) [There] Each cemetery maintenance district shall be [three cemetery maintenance
                  commissioners in each cemetery district who shall constitute the cemetery maintenance board]
                  governed by a board of trustees.
                      (2) (a) The county legislative body shall appoint the first members of a cemetery maintenance
                  [commissioners of the cemetery maintenance district] board of trustees according to the requirements
                  of Title 17A, Chapter 1, Part 3.
                      (b) The certificate of appointment shall be filed with the clerk of the county legislative body.
                      [(3) Every cemetery maintenance commissioner shall take and subscribe the official oath, and
                  shall file the oath with the county legislative body.]
                      (3) (a) The provisions of Title 17B, Chapter 2, Part 4, Board of Trustees, apply to each
                  cemetery maintenance district to the same extent as if the cemetery maintenance district were a local
                  district under Title 17B, Chapter 2, Local Districts.
                      (b) (i) If a change in the number of board of trustees members is necessary to comply with
                  the requirements of Subsection 17B-2-402 (1), the board of trustees may by majority vote,
                  notwithstanding Subsection 17B-2-402 (3), change the number of board members to the next odd
                  number higher or lower than the number of current board members.
                      (ii) If a change under Subsection (3)(b)(i) decreases the number of board members, the

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                  change may not take effect until the expiration of the term of the member whose term next expires.
                      (iii) If a change in the number of board members necessitated by Subsection 17B-2-402 (1)
                  would cause the district to violate a provision of bonds issued by the district, the number of board
                  members may be modified to the extent necessary to avoid a violation.
                      (c) (i) If a change in the expiration date of the term of a board of trustees member is
                  necessary to comply with the requirements of Subsection 17B-2-403 (1), the term of each board
                  member whose term expires on a day other than the first Monday in January shall be extended to the
                  first Monday in January after the normal expiration date next following the special district election
                  date under Section 17A-1-305 .
                      (ii) If a change in the length of the term of a board of trustees member is necessary to comply
                  with the requirements of Subsection 17B-2-403 (2), the change may not take effect until the expiration
                  of the term of the member whose term length is to be changed.
                      Section 2. Section 17A-2-210 is amended to read:
                       17A-2-210. Appointments to fill.
                      [(1)] All vacancies on the cemetery maintenance board shall be filled by the county legislative
                  body by following the procedures and requirements of Section 17A-1-303 .
                      [(2) (a) The board members shall:]
                      [(i) assume their duties at noon on the first Monday in January;]
                      [(ii) serve without compensation, but be reimbursed for their actual and necessary expenses;
                  and]
                      [(iii) take and subscribe to the official oath.]
                      [(b) The subscribed oath shall be filed with the county legislative body.]
                      Section 3. Section 17A-2-219 is amended to read:
                       17A-2-219. Acquisition and possession of property -- Legal title.
                      The legal title to all property acquired under the provisions of this part shall immediately and
                  by operation of law, vest in such cemetery maintenance district and shall be held by such district in
                  trust for and is dedicated and set aside to the uses and purposes set forth in this part. [Said board is
                  authorized and empowered to hold, use, acquire, manage, occupy and possess said property as herein

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                  provided and to institute and maintain any and all actions and proceedings, suits at law or in equity
                  or to enforce, maintain, protect or preserve any and all rights, privileges and immunities created by
                  this part or acquired in pursuance thereof. In all courts, actions, suits or proceedings, the said board
                  may sue, appear and defend, in person or by attorney and in the manner of such cemetery                   maintenance
                  district.]
                      Section 4. Section 17A-2-305 is amended to read:
                       17A-2-305. Board of trustees -- Creation -- Appointment and election of members --
                  Qualifications.
                      (1) (a) Except as provided in Subsection (3), the governing body of each district created
                  under this part, except a district that has boundaries that coincide with the boundaries of an
                  incorporated municipality, shall consist of a board of trustees created as provided in this Subsection
                  (1).
                      (b) (i) [Whenever] If a district is created that does not include property within the boundaries
                  of an incorporated municipality, the county legislative body of the initiating county may, in the initial
                  resolution creating the district, declare that the county legislative body of that county act as the
                  trustees of the district.
                      (ii) When the county legislative body of the county is designated as the trustees of the district,
                  they may:
                      (A) exercise all the powers, authority, and responsibility vested in the trustees under this
                  chapter; and
                      (B) use any existing county offices, officers, or employees for the purposes of the district.
                      (iii) The county legislative body shall charge the district a reasonable amount for the services
                  rendered to the district by the county officers, offices, and employees, other than the county
                  legislative body, to the county treasurer for the general fund of the county.
                      (c) (i) At any time after creation of [any] a district under [the provisions of this subsection]
                  this part, the county legislative body of the initiating county may by resolution determine that the
                  interests of the district would be best served by the appointment of a board of trustees.
                      (ii) The trustees shall be appointed by the county legislative body according to the procedures

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                  and requirements of Chapter 1, Part 3, Special District Board Selection Procedures.
                      (d) The county legislative body shall hold an election for trustees as provided in Chapter 1,
                  Part 3, Special District Board Selection Procedures, when:
                      (i) a petition requesting an election for trustees is filed with the county legislative body at
                  least 30 days before the date set for a bond election or 90 days before the date set for the November
                  municipal elections; and
                      (ii) the petition is signed by at least 10% of the people eligible to vote on a bond issue in
                  [any] the district [created under this part].
                      (2) In the resolution creating the district, the county legislative body of the initiating county
                  may appoint a board of trustees according to the procedures and requirements of Chapter 1, Part 3,
                  Special District Board Selection Procedures, to serve until the election and qualification of the
                  successors as provided in this part.
                      (3) (a) If the district is created for the purpose of providing electric service, the requirements
                  of this Subsection (3) supersede any contrary provision in this part.
                      (i) The initial board of trustees may be appointed by the county legislative body until the
                  election and qualification of successors as provided in this Subsection (3).
                      (ii) The board of trustees shall subsequently be elected by the persons using electricity within
                  the district.
                      (iii) In addition to the qualifications enumerated in this section, each member of the board of
                  trustees shall be a resident of the district and a user of electricity from the district.
                      (iv) The board of trustees may be elected according to geographic areas within the district.
                      (v) A municipality within the district is not entitled to automatic representation on the board
                  of trustees.
                      (b) All proceedings that have taken place in connection with the organization of the board
                  of trustees of an electric service district are considered valid and binding despite any failure to comply
                  with the provisions of this section if the electric service district was created or purported to be created
                  under this part before April 28, 1986.
                      (c) The county legislative body of the initiating county may, in the initial resolution creating

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                  an electric service district, set the boundaries of the geographic areas which each trustee will
                  represent [and the number of members who may serve on the board of trustees].
                      [(d) The board of trustees may not consist of less than three or more than nine members.]
                      (4) (a) (i) Each incorporated municipality that is contained entirely within, but does not
                  coincide with, the boundaries of the district [may request the county legislative body to appoint to
                  the board one member who is a resident of the municipality] shall be represented on the board as
                  provided in this Subsection (4)(a).
                      (ii) The legislative body of [the] each municipality or, if municipalities are combined under
                  Subsection (4)(a)(iii)(B), the legislative bodies of those combined municipalities, shall appoint [that]
                  a member by following the procedures and requirements of Chapter 1, Part 3, Special District Board
                  Selection Procedures.
                      (iii) (A) [If] Except as provided in Subsection (4)(a)(iii)(B) and subject to Subsection
                  17B-2-402 (1), if two or more incorporated municipalities are entitled to representation on the board
                  of trustees, the number of members of the board of trustees shall be increased to the lowest odd
                  number greater than the number of those municipalities.
                      (B) (I) If the number of municipalities plus the number of board members under Subsection
                  (4)(b) exceeds nine, then, except as provided in Subsection (4)(a)(iii)(B)(II), the number of trustees
                  shall be nine and the least populated municipalities shall be combined for purposes of representation
                  to the extent necessary to result in nine trustees.
                      (II) Application of Subsection (4)(a)(iii)(B)(I) may not cause a municipality to lose its
                  separate representation on the board until the end of the term of the board member who represents
                  only that municipality.
                      [(B)] (b) (i) Except as provided in Subsection (4)[(a)(iii)(C)](b)(ii), the members of the board
                  of trustees who are not appointed from a municipality under Subsections (4)(a)(i) and (ii) shall reside
                  within the district but outside the boundaries of each municipality that has the right to appoint a
                  member to the board of trustees.
                      [(C)] (ii) Notwithstanding Subsection (4)[(a)(iii)(B)](b)(i), if the population in the
                  unincorporated part of the district is less than 5% of the total district population, the members of the

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                  board of trustees who are not appointed from a municipality under Subsections (4)(a)(i) and (ii) shall
                  be chosen from the district at large.
                      [(b)] (c) (i) If the boundaries of the newly created district coincide with the boundaries of an
                  incorporated municipality, the legislative body of the municipality shall be the board of trustees for
                  the district.
                      (ii) When the municipal legislative body serves as the board of trustees:
                      (A) they shall maintain separate minutes, accounts, and other records of the affairs of the
                  district;
                      (B) they may use the existing facilities and personnel of the municipality to administer district
                  affairs;
                      (C) notwithstanding Subsections 17B-2-403 (1) and (2), their terms coincide with their terms
                  as officials of those municipalities; and
                      (D) they represent the district at large.
                      [(c)] (d) If there is no elected board of trustees for the unincorporated county at the time of
                  the first bond election, election of members of the board of trustees who are not appointed as
                  representatives of municipalities shall be held at the time the bond election is held.
                      [(d)] (e) Candidates for election to the board of trustees shall be taxpayers and qualified
                  voters in the district.
                      [(e)] (f) Subject to Subsection (4)[(a)(iii)(C)] (b)(ii), a registered voter in the district outside
                  of an incorporated municipality that has the right to appoint a member to the board of trustees may
                  file a signed statement announcing as a candidate to be one of the first elected trustees of the district
                  with the county clerk within 30 days after the board of trustees has entered an order calling the bond
                  election, but not less than 15 days before the election.
                      [(f)] (g) The board of trustees, in calling the bond election, shall provide a separate ballot,
                  if required, that contains the names of the candidates and blanks in which the voters may write in
                  additional names.
                      [(g)] (h) Each voter at the election may vote for three persons, or a lesser number qualified
                  to represent the area outside the corporate limits of any incorporated municipality that has the right

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                  to appoint a member to the board of trustees, if some members of the board of trustees of the
                  improvement district are appointed by a municipality or incorporated area.
                      [(h)] (i) The three persons, or a lesser number qualified as provided in this section, receiving
                  the highest number of votes at the election are members of the board of trustees, together with those
                  members appointed by an incorporated municipality.
                      [(i)] (j) As a member of the board of trustees, each representative may vote on all questions,
                  orders, resolutions, and ordinances coming before the board.
                      [(j) (i) The members of the first board of trustees shall serve for two and four year terms from
                  the first Monday of the next January following the first election held in the district.]
                      [(ii) Initial terms shall be selected by lot, and shall be apportioned so that, as nearly as
                  possible, 1/2 of the board will serve for two years and 1/2 for four years.]
                      [(k) After the first election, except for appointments made to fill unexpired terms, the term
                  of each member shall be four years and until his successor is elected and qualified.]
                      [(l)] (k) In voting on the election of trustees, all qualified voters in the district outside the
                  corporate limits of any incorporated municipality that has the right to appoint a member to the board
                  of trustees may vote.
                      [(m)] (l) Following the election or appointment of the first trustees, any elected trustee shall
                  be elected according to the procedures and requirements of Chapter 1, Part 3, Special District Board
                  Selection Procedures.
                      [(n) Each trustee shall:]
                      [(i) take office on the first Monday of the January after his election;]
                      [(ii) take the oath of office; and]
                      [(iii) give the bond required by law for members of the county legislative body.]
                      [(o) The trustees initially appointed shall:]
                      [(i) meet immediately after their appointment;]
                      [(ii) qualify as trustees;]
                      [(iii) elect one of their members as chairman; and]
                      [(iv) appoint a clerk and a treasurer.]

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                      (5) This section is subject to the provisions of Section 17A-2-327.
                      Section 5. Section 17A-2-308 is amended to read:
                       17A-2-308. Board of trustees -- Other provisions applicable -- No compensation to
                  county legislative body -- Audit -- Budget.
                      [(1) (a) Except for the levy of taxes, and for the powers and duties expressly vested in the
                  county legislative body in this part, the board of trustees shall exercise all powers and duties in the
                  operation of the properties of the district as are ordinarily exercised by the governing body of a
                  political subdivision.]
                      [(b) The board of trustees shall:]
                      [(i) fix its domicile;]
                      [(ii) set a regular meeting time;]
                      [(iii) select and have an official seal made; and]
                      [(iv) either require all officers and employees who are charged with the handling of any
                  district funds to provide surety bonds or provide a blanket surety bond to cover all those officers and
                  employees.]
                      [(c) The board of trustees may:]
                      [(i) adopt regulations and bylaws for the orderly operation of the district;]
                      [(ii) employ agents and employees for the operation of the properties of the district;]
                      [(iii) sue and be sued;]
                      [(iv) enter into all contracts for the benefit of the district; and]
                      [(v) generally do all things and perform or cause to be performed all acts that are necessary
                  or desirable in the conduct of its affairs and in the operation of the properties of the district.]
                      [(2) (a) Except as provided in Subsection (b), each trustee shall receive total compensation
                  of not more than $2,500 per year, as determined by the board of trustees.]
                      (1) (a) Except as provided in Section 17A-2-327 , the provisions of Title 17B, Chapter 2, Part
                  4, Board of Trustees, apply to each county improvement district to the same extent as if the county
                  improvement district were a local district under Title 17B, Chapter 2, Local Districts.
                      (b) (i) If a change in the number of board of trustees members is necessary to comply with

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                  the requirements of Subsection 17B-2-402 (1), the board of trustees may by majority vote,
                  notwithstanding Subsection 17B-2-402 (3), change the number of board members to the next odd
                  number higher or lower than the number of current board members.
                      (ii) If a change under Subsection (1)(b)(i) decreases the number of board members, the
                  change may not take effect until the expiration of the term of the member whose term next expires.
                      (iii) If a change in the number of board members necessitated by Subsection 17B-2-402 (1)
                  would cause the district to violate a provision of bonds issued by the district, the number of board
                  members may be modified to the extent necessary to avoid a violation.
                      (c) (i) If a change in the expiration date of the term of a board of trustees member is
                  necessary to comply with the requirements of Subsection 17B-2-403 (1), the term of each board
                  member whose term expires on a day other than the first Monday in January shall be extended to the
                  first Monday in January after the normal expiration date next following the special district election
                  date under Section 17A-1-305 .
                      (ii) If a change in the length of the term of a board of trustees member is necessary to comply
                  with the requirements of Subsection 17B-2-403 (2), the change may not take effect until the expiration
                  of the term of the member whose term length is to be changed.
                      [(b)] (2) When the county legislative body acts as the board of trustees, they may not receive
                  any compensation.
                      [(c) The district shall reimburse the trustees for actual and necessary traveling and other
                  expenses incurred in the performance of their duties.]
                      [(3) (a) At any meeting of the board, the presence of the trustees entitled to cast a majority
                  of all votes entitled to be cast by the entire board of trustees is necessary for a quorum.]
                      [(b) All meetings of the board are public.]
                      [(c) The clerk shall keep a proper record of all proceedings of the board, which is open to
                  public inspection.]
                      [(d)] (3) The accounts of the district are subject to periodic audits provided by law for the
                  auditing of county accounts.
                      (4) The board of trustees shall annually prepare and adopt a budget by following the

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                  procedures and requirements of Title 17A, Chapter 1, Part 4, Uniform Fiscal Procedures for Special
                  Districts Act.
                      Section 6. Section 17A-2-411 is amended to read:
                       17A-2-411. Board of trustees -- Selection procedures -- Surety bonds -- Other
                  provisions applicable.
                      (1) Each service area authorized under this part shall be governed by a board of trustees
                  [consisting of three or more members created as provided in this section].
                      (2) (a) Upon the creation of a county service area, the county legislative body may adopt an
                  ordinance declaring that the county legislative body of the county shall act as the trustees of the
                  service area.
                      (b) Upon passage of the ordinance, the county legislative body of the county shall act as
                  trustees of the service area with all the powers, authority, and responsibility vested in the trustees
                  under this part.
                      (c) (i) The county legislative body, when acting as trustees, may use any existing county
                  offices, officers, or employees for the purposes of the service area.
                      (ii) The county legislative body shall charge costs of those services to the service area and
                  require them to be paid to the county treasurer for the general fund of the county.
                      (3) At any time after the creation of a board of trustees as provided in Subsection (1), if no
                  elected board has been established as provided in this section, the county legislative body of the
                  county in which the service area is located may:
                      (a) by ordinance, delegate its powers to an appointed or elected board of trustees as provided
                  in Chapter 1, Part 3, Special District Board Selection Procedures; and
                      (b) provide for the appointment or election of the board by following the procedures and
                  requirements of Chapter 1, Part 3, Special District Board Selection Procedures.
                      (4) At any time after the creation of a board of trustees as provided in Subsections (2) and
                  (3), the county legislative body shall hold an election for trustees by following the procedures and
                  requirements of Chapter 1, Part 3, Special District Board Selection Procedures, if:
                      (a) the county legislative body receives a petition requesting that an election for trustees be

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                  held that is:
                      (i) signed by at least 10% of persons eligible to vote in an election in a service area authorized
                  under this part; and
                      (ii) filed with the county legislative body at least 30 days before the date set for a bond
                  election or 90 days before the date set for any municipal election; or
                      (b) territory located within a municipality is annexed into the county service area under
                  Section 17A-2-417 .
                      (5) (a) If there is no elected board of trustees at the time of the first bond election, trustees
                  shall be elected in conjunction with that bond election.
                      (b) Candidates for election to the board of trustees shall be taxpayers and qualified voters in
                  the service area.
                      (c) At any time within 30 days after the county legislative body has called a bond election,
                  but not less than 15 days before the day of election, any person who is qualified to vote in the service
                  area may file a signed statement with the county clerk announcing the person's candidacy to be one
                  of the first elected trustees of the service area.
                      (d) The board of trustees shall provide a ballot separate from the bond ballot that contains
                  the names of the candidates and blanks in which the voters may write in additional names.
                      (e) A voter at the election may vote for the number of trustee positions to be filled.
                      (f) The persons receiving the highest number of votes at the election are members of the
                  board of trustees.
                      [(6) (a) Members of the first board of trustees shall serve for two and four year terms,
                  beginning on the first Monday in January after the election.]
                      [(b) Initial terms shall be selected by lot and shall be apportioned so that, whenever possible,
                  equal numbers of the board will serve for two years and four years.]
                      [(c) After the first election, except for appointments made to fill unexpired terms, the term
                  of each member is four years.]
                      [(7)] (6) (a) Each member of the board of trustees may vote on all questions, orders,
                  resolutions, and ordinances coming before the board.

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                      (b) [Each trustee shall receive total compensation of not more than $2,500 per year as
                  determined by the board of trustees, except that when] Notwithstanding Section 17B-2-404 , if the
                  county legislative body acts as the board of trustees, no compensation may be paid to them as
                  trustees.
                      (c) Each trustee who is also a member of the county legislative body shall take the oath of
                  office and shall give the bond that is required by law for members of the county legislative body.
                      [(d) All laws pertinent to the giving and filing of oaths and bonds for members of the county
                  legislative body apply to the trustees.]
                      [(e) Trustees who are not members of the county legislative body shall take the oath of office
                  and shall give a bond in the amount, and with the sureties, prescribed by the county legislative body.]
                      [(8)] (7) All qualified voters in the service area may vote in elections to select trustees and
                  in elections to approve the issuance of bonds.
                      [(9) (a)] (8) Following the election or appointment of the first trustees, each elected trustee
                  shall be elected according to the procedures and requirements of Chapter 1, Part 3, Special District
                  Board Selection Procedures.
                      [(b) Each trustee shall take office on the first Monday in January following the trustee's
                  election.]
                      [(10) Within a reasonable time after their appointment, the trustees shall meet and elect one
                  of their members as chairman and shall appoint a clerk and a treasurer, or a clerk-treasurer.]
                      [(11)] (9) Each vacancy of an elected trustee in office shall be filled according to the
                  procedures and requirements of Chapter 1, Part 3, Special District Board Selection Procedures.
                      (10) (a) The provisions of Title 17B, Chapter 2, Part 4, Board of Trustees, apply to each
                  county service area to the same extent as if the county service area were a local district under Title
                  17B, Chapter 2, Local Districts.
                      (b) (i) If a change in the number of board of trustees members is necessary to comply with
                  the requirements of Subsection 17B-2-402 (1), the board of trustees may by majority vote,
                  notwithstanding Subsection 17B-2-402 (3), change the number of board members to the next odd
                  number higher or lower than the number of current board members.

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                      (ii) If a change under Subsection (10)(b)(i) decreases the number of board members, the
                  change may not take effect until the expiration of the term of the member whose term next expires.
                      (iii) If a change in the number of board members necessitated by Subsection 17B-2-402 (1)
                  would cause the district to violate a provision of bonds issued by the district, the number of board
                  members may be modified to the extent necessary to avoid a violation.
                      (c) (i) If a change in the expiration date of the term of a board of trustees member is
                  necessary to comply with the requirements of Subsection 17B-2-403 (1), the term of each board
                  member whose term expires on a day other than the first Monday in January shall be extended to the
                  first Monday in January after the normal expiration date next following the special district election
                  date under Section 17A-1-305 .
                      (ii) If a change in the length of the term of a board of trustees member is necessary to comply
                  with the requirements of Subsection 17B-2-403 (2), the change may not take effect until the expiration
                  of the term of the member whose term length is to be changed.
                      Section 7. Section 17A-2-506 is amended to read:
                       17A-2-506. Corporate status -- Board of supervisors.
                      (1) A drainage district is a body corporate and politic with the right to sue and be sued, to
                  have perpetual succession, and to adopt and use a corporate seal.
                      (2) The board of [supervisors] trustees shall lay out and construct the work found by the
                  county legislative body, in connection with its review of the original petition proposing organization
                  of the drainage district, to be necessary or useful for the drainage of lands in the district, and shall levy
                  a tax upon the lands in the drainage district, subject to the approval of the county legislative body,
                  as provided in this part.
                      (3) The board of [supervisors] trustees and their successors in office shall[: (a)] constitute
                  the corporate authorities of the drainage district[;].
                      [(b) exercise the functions conferred upon them by law;]
                      [(c) be entitled to enter immediately upon the duties of their respective offices upon
                  qualifying in accordance with law; and]
                      [(d) hold such offices, respectively, until their successors are appointed and have qualified.]

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                      (4) (a) The provisions of Title 17B, Chapter 2, Part 4, Board of Trustees, apply to each
                  drainage district to the same extent as if the drainage district were a local district under Title 17B,
                  Chapter 2, Local Districts.
                      (b) (i) If a change in the number of board of trustees members is necessary to comply with
                  the requirements of Subsection 17B-2-402 (1), the board of trustees may by majority vote,
                  notwithstanding Subsection 17B-2-402 (3), change the number of board members to the next odd
                  number higher or lower than the number of current board members.
                      (ii) If a change under Subsection (4)(b)(i) decreases the number of board members, the
                  change may not take effect until the expiration of the term of the member whose term next expires.
                      (iii) If a change in the number of board members necessitated by Subsection 17B-2-402 (1)
                  would cause the district to violate a provision of bonds issued by the district, the number of board
                  members may be modified to the extent necessary to avoid a violation.
                      (c) (i) If a change in the expiration date of the term of a board of trustees member is
                  necessary to comply with the requirements of Subsection 17B-2-403 (1), the term of each board
                  member whose term expires on a day other than the first Monday in January shall be extended to the
                  first Monday in January after the normal expiration date next following the special district election
                  date under Section 17A-1-305 .
                      (ii) If a change in the length of the term of a board of trustees member is necessary to comply
                  with the requirements of Subsection 17B-2-403 (2), the change may not take effect until the expiration
                  of the term of the member whose term length is to be changed.
                      Section 8. Section 17A-2-509 is amended to read:
                       17A-2-509. Board to appoint engineer -- Contract with United States -- Eminent
                  domain -- Power to obtain water.
                      [Within 30 days after their appointment and qualification, the supervisors shall meet and
                  organize as a board, and elect a president, a secretary and a treasurer from among their own number.
                  Each of such officers shall hold office during the pleasure of the board. The board of supervisors]
                      (1) The board of trustees shall appoint a competent engineer and fix [his compensation and
                  shall have power to adopt a code of bylaws governing the conduct of the business and affairs of the

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                  district as a corporation in connection with its association with individuals and corporations in and
                  outside of the district, and regulating the use by outsiders of its drainage system. It shall also have
                  the power to make and execute all necessary contracts, to employ and appoint such agents, officers
                  and employees as may be required, prescribe their duties, and generally to perform such acts as shall
                  be necessary fully to carry out the purposes of this part. The board shall also have power to invest
                  the funds accumulated for the purpose of retiring bonds, in government bonds, bonds of the state of
                  Utah, or of the public schools of Utah. The board shall also have power to] the engineer's
                  compensation.
                      (2) The board may enter into any obligation or contract with the United States under any act
                  of Congress now enacted, or which may hereafter be enacted, and the rules and regulations
                  established thereunder, for the construction or operation and maintenance of the drainage system, or
                  any drainage works, or for the assumption as principal or guarantor of indebtedness to the United
                  States on account of district lands.
                      (3) The board and its agents and employees [shall likewise have the right to] may enter upon
                  any lands to make surveys, and may locate the necessary drainage canal or canals, and the necessary
                  branches of the same, on any lands which may be [deemed] considered best for such location. [It
                  shall have the right]
                      (4) The board may also [to] acquire, on behalf of [said] the district, by purchase or
                  condemnation or other legal means, all lands and other property necessary for the construction, use,
                  maintenance, repair, and improvement of [said] a canal or canals, drains and works constructed
                  (including canals, drains, or drain ditches being constructed) by private owners, and all necessary
                  appurtenances.
                      (5) In case of necessity for condemnation proceedings the board shall proceed in the
                  corporate name of the district under the provisions of the law relating to eminent domain.
                      (6) Drainage districts organized under the provisions of this part may appropriate water for
                  useful and beneficial purposes, may regulate and control, for the benefit of the landholders within the
                  district, all water developed, appropriated, or owned by it, and may appropriate, use, purchase,
                  develop, sell and convey water and water rights in the same manner and for the same use and

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                  purposes as any corporation, association, or person.
                      Section 9. Section 17A-2-511 is amended to read:
                       17A-2-511. Duties of secretary.
                      [It shall be the duty of the]
                      The secretary [to] shall:
                      (1) attend meetings of the board[, to];
                      (2) keep an accurate journal of its proceedings[, to];
                      (3) have the care and custody of its records and papers not otherwise provided for[, to]; and
                      (4) countersign warrants drawn upon the treasurer[, and to prepare and submit to the board
                  an annual statement, under oath, of receipts and disbursements during the year ending December 31.
                  The secretary shall receive for his services such compensation as the board of supervisors may
                  determine].
                      Section 10. Section 17A-2-512 is amended to read:
                       17A-2-512. Qualification and duties of treasurer.
                      [The treasurer shall subscribe to the oath of office, and when required by the board of
                  supervisors shall give a bond to the district with sufficient sureties and in such sum as the board may
                  require, the oath and bond to be approved by the board and filed with its secretary. ] The treasurer
                  shall prepare and submit in writing to the board an annual and a monthly report of receipts and
                  disbursements, and pay out money only upon a warrant signed by the [president] chair, and
                  countersigned by [the secretary. He] another officer other than the treasurer. The treasurer shall
                  likewise perform such other duties as the board may require[, and shall receive for his services an
                  amount to be determined by the board].
                      Section 11. Section 17A-2-514 is amended to read:
                       17A-2-514. Employment of assistants.
                      The board of [supervisors] trustees may employ such clerks and assistants as may be
                  necessary.
                      Section 12. Section 17A-2-529 is amended to read:
                       17A-2-529. Procedure for annexation -- Petition -- Appeals by persons aggrieved _

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                  Recordation and filing of order.
                      (1) A contiguous area lying contiguous to a drainage district may be annexed to the drainage
                  district as provided in this section.
                      (2) Annexation proceedings may be initiated by a petition filed with the clerk of the county:
                      (a) in which the drainage district is located, if within one county; or
                      (b) in which the greatest portion of the drainage district is located, if within more than one
                  county.
                      (3) The petition under Subsection (2) shall be:
                      (a) signed by 2/3 of the owners of real property in the area proposed to be annexed and the
                  owners of at least 2/3 of the total land area within the area; and
                      (b) accompanied by an accurate plat or map of the area proposed to be annexed.
                      (4) Upon receipt of a petition under Subsection (2), the county clerk shall deliver the petition
                  to the county legislative body.
                      (5) (a) Except as provided in Subsection (10), at its next regular meeting after receipt of the
                  petition the county legislative body shall fix a time and place for the hearing of the petition.
                      (b) (i) Except as provided in Subsection (10), the county legislative body shall give notice
                  of the hearing by:
                      (A) serving a copy of the notice, map, and petition upon the board of [supervisors] trustees
                  of the drainage district at least 15 days prior to the time set for the hearing; and
                      (B) publishing the notice at least once each week for two consecutive weeks in a newspaper
                  having general circulation in the county or counties in which such drainage district is situated.
                      (ii) The first publication of the notice under Subsection (5)(b)(i) shall not be less than 15 days
                  nor more than 30 days prior to the date set for the hearing.
                      (iii) The notice shall state generally the nature of the petition, the purpose of the hearing, the
                  time and place when the county legislative body shall hear the petition, and that any owner of real
                  property within the drainage district may appear and oppose the petition.
                      (6) (a) At the hearing of the petition:
                      (i) the petitioners or any interested party may appear in support of the petition;

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                      (ii) the board of [supervisors] trustees or any landowner within the drainage district may
                  appear and oppose the petition; and
                      (iii) the petitioners and contestants may offer any competent evidence in regard to the
                  petition.
                      (b) The county legislative body may adjourn the hearing from time to time not exceeding four
                  weeks.
                      (c) The county legislative body shall:
                      (i) hear and determine whether the petition contains the signatures of 2/3 of the owners of
                  real property within the area sought to be annexed and the owners of at least 2/3 of the total land area
                  within the area sought to be annexed; and
                      (ii) hear all competent evidence offered for or against the petition.
                      (7) (a) If the county legislative body, after hearing all competent evidence offered for and
                  against the petition, finds that the petition has not been signed as required in this section, or that it
                  would be inequitable to the landowners within the drainage district to permit such annexation, the
                  county legislative body shall dismiss the petition at the cost of the petitioners.
                      (b) If the county legislative body finds that the petition has been signed as required in this
                  section and that the annexation will not be inequitable to the landowners within the drainage district,
                  the county legislative body shall so find.
                      (c) After hearing all of the evidence offered for or against the petition, the county legislative
                  body shall determine whether or not the area shall be annexed to the drainage district and shall so
                  order.
                      (d) The county legislative body's findings and order shall be conclusive upon the owners of
                  real property within the area that they have assented to the inclusion of their property within the
                  boundaries of the drainage district and that they have accepted all the provisions of this part.
                      (e) (i) Except as provided in Subsection (7)(e)(ii), the county legislative body, in making an
                  order annexing an area to the drainage district, may make such changes in the proposed new
                  boundaries of the drainage district caused by the annexation as the county legislative body considers
                  proper.

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                      (ii) Notwithstanding Subsection (7)(e)(i), the county legislative body may not modify the new
                  boundaries so as to exclude any land included in the new boundaries which is susceptible to drainage
                  by the system of drainage works applicable to the other lands annexed to the district pursuant to the
                  petition.
                      (8) (a) Any person aggrieved by an order of annexation may, at any time within 30 days after
                  the entry of the order, appeal to the district court of the county in which the district is situated.
                      (b) The procedure in an appeal shall conform to the Civil Code as nearly as may be.
                      (9) (a) The county legislative body shall:
                      (i) cause a copy of the order of annexation, duly certified, to be filed for record in the office
                  of the county recorder of each county in which any portion of the annexed area is situated; and
                      (ii) immediately file a copy of the order of annexation with the county clerk of each county
                  in which any portion of the district lies.
                      (b) Upon the recording and filing of the order of annexation, the area annexed shall be a part
                  of the drainage district.
                      (10) (a) Notwithstanding Subsections (5), (6), and (7), the county legislative body shall order
                  the area annexed to the drainage district if:
                      (i) the petition filed under Subsection (2) contains the signatures of all the owners of real
                  property within the area proposed to be annexed; and
                      (ii) the county legislative body determines that the petition is supported by the board of
                  [supervisors] trustees of the drainage district.
                      (b) The determination of owners under Subsection (10)(a)(i) shall be according to the last
                  assessment roll for county taxes completed prior to the filing of the petition under Subsection (2).
                      Section 13. Section 17A-2-530 is amended to read:
                       17A-2-530. Viewing of annexed land by board of trustees -- Assessment for taxation
                  -- Board of equalization -- Hearing -- Notice -- Lien for taxes.
                      (1) The board of [supervisors] trustees shall, as soon as practicable after the recording of the
                  order of annexation:
                      (a) view each tract of land so annexed to the district;

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                      (b) carefully consider all the damages and benefits that each particular tract of land shall
                  receive from the annexation to the drainage district and from the construction and maintenance of
                  such drainage system; and
                      (c) assess each tract of land in accordance with the benefits to be received by it, making
                  proper allowance for damage, if there be any.
                      (2) After the assessment under Subsection (1) is made, the secretary of the board of
                  [supervisors] trustees shall transmit the assessment to the county legislative body.
                      (3) (a) The county legislative body shall:
                      (i) at its next regular meeting fix a time and place where it shall sit as a board of equalization
                  and equalize and determine the benefits and taxes to be assessed against the land; and
                      (ii) except as provided in Subsection (3)(b), publish a notice of the board of equalization
                  hearing at least once each week for two consecutive weeks in a newspaper having general circulation
                  in the county or counties where the drainage district is situated.
                      (b) If the annexation resulted from a petition signed by all the owners of real property within
                  the annexed area whose addresses were included in the petition, the county legislative body may, in
                  lieu of the notice under Subsection (3)(a)(ii), give notice of the board of equalization hearing by
                  mailing a copy of the notice to each owner of real property at the address stated in the petition.
                      (c) (i) The first publication of the notice required under Subsection (3)(a)(ii) shall not be less
                  than 15 days or more than 30 days prior to the date of the hearing.
                      (ii) If the residence or post office address of an owner of the lands so annexed is known, the
                  county clerk shall cause a copy of the notice and a copy of the proposed benefits to be sent by United
                  States mail to the landowner at least 15 days prior to the time fixed for the hearing.
                      (d) The notice shall state generally the purpose of the hearing and the time and place where
                  the county legislative body shall meet as a board of equalization to hear and determine any complaint
                  against the assessments.
                      (4) (a) The county legislative body, at the time and place stated in the notice, shall sit as a
                  board of equalization and shall make and determine the benefits to be assessed against each tract of
                  annexed land.

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                      (b) The assessment of benefits shall be added to and made a part of the benefit assessment
                  roll of the drainage district, and thereafter:
                      (i) all such lands, easements, or interests in land shall be assessed in accordance with the
                  assessment roll; and
                      (ii) such assessment roll of benefits and taxes shall be the basis of a lien upon the parcels of
                  land or interest in land as thus equalized for all district purposes and indebtedness.
                      Section 14. Section 17A-2-531 is amended to read:
                       17A-2-531. Bids for construction -- Contracts -- Payment and performance bonds --
                  Retainage.
                      (1) After adopting a plan and making an estimate of the cost of any drainage canal or canals,
                  drains, drain ditches, and works, the board of [supervisors] trustees shall give notice by publication
                  for at least 20 days in at least one newspaper published or having a general circulation in each of the
                  counties comprising the district, and in any other publication they deem advisable, calling for bids for
                  the construction of such work or of any portion of it. If less than the whole work is advertised, then
                  the portion so advertised shall be particularly described in such notice. Such notice shall state:
                      (a) that plans and specifications can be seen at the office of the board of [supervisors]
                  trustees;
                      (b) that the board of [supervisors] trustees will receive sealed proposals for the work;
                      (c) that the contract will be let to the lowest responsible bidder; and
                      (d) the time and place appointed for opening bids. The bids shall be opened in public, and
                  as soon as convenient thereafter the [supervisors] trustees shall let the work, either in portions or as
                  a whole, to the lowest responsible bidder, or they may reject any or all bids. Contracts for the
                  purchase of material shall be awarded to the lowest responsible bidder. Any person or persons to
                  whom a contract is awarded shall provide the board with bonds under Sections 14-1-18 and
                  63-56-38 . The work shall be done under the direction and to the satisfaction of the engineer, and
                  subject to the approval of the board of [supervisors] trustees. This section does not apply in the case
                  of any contract with the United States.
                      (2) If any payment on a contract with a private contractor for the construction of works

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                  under this section is retained or withheld, it shall be retained or withheld and released as provided in
                  Section 13-8-5 .
                      Section 15. Section 17A-2-532 is amended to read:
                       17A-2-532. Debt limitation.
                      The board of [supervisors] trustees or other officers of the district shall have no power to
                  incur any debt or liability whatever, either by issuing bonds or otherwise, in excess of the express
                  provisions of this part. A debt or liability incurred in excess of provisions of this part shall be and
                  remain absolutely void, except that for the purposes of organization or for the purposes of this part
                  the board of [supervisors] trustees may, before the collection of the first annual taxes, cause warrants
                  of the district to issue, bearing interest not exceeding 8% per annum. The limit of the fund for such
                  purposes shall be an amount the equivalent of an average of $1.50 per acre throughout the district,
                  and it shall be the duty of the board of [supervisors] trustees, in the preparation of the first annual
                  budget, to make provision for the payment of all such warrants and the interest thereon. To meet
                  such expenses, or to cover delinquencies in any annual tax, or in anticipation of the collection of
                  taxes, the board of [supervisors] trustees may incur indebtedness by borrowing money or otherwise,
                  not exceeding the taxes for the current year, and as evidence of such indebtedness may issue warrants
                  or negotiable notes of the district payable in not more than one year from date thereof, and bearing
                  interest not exceeding 8% per annum. Any such indebtedness permitted by this section shall in no
                  sense be the personal obligation of the board of [supervisors] trustees, but shall constitute a lien upon
                  the lands embraced within [said] the drainage district until paid.
                      Section 16. Section 17A-2-533 is amended to read:
                       17A-2-533. Board to report -- Public hearing -- Removal from office for failure --
                  Notices.
                      (1) The board of [supervisors] trustees shall report as required in Title 17A, Chapter 1, Part
                  5, Submission of Budgets and Audit Reports.
                      (2) (a) After filing the report, the board of [supervisors] trustees shall:
                      (i) call an annual meeting of the owners of land in the district; and
                      (ii) give notice of the time and place of the meeting by posting notices in four different public

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                  places within the district at least ten days before the holding of the annual meeting.
                      (b) The board shall:
                      (i) hold the annual meeting at the time and place stated in the notice;
                      (ii) present the budget and a report of the district's operation; and
                      (iii) conduct any other business.
                      (c) The [president] chair of the board of [supervisors] trustees shall act as [chairman] chair
                  of the annual meeting.
                      Section 17. Section 17A-2-534 is amended to read:
                       17A-2-534. Public uses -- Right of entry on lands -- Prohibitions.
                      (1) The use of any canal, ditch, or the like, created under the provisions of this part, shall be
                  [deemed] considered a public use and for a public benefit.
                      (2) (a) The [supervisors] trustees or their representatives from the time of their appointment
                  may go upon the lands lying within [said] the district for the purpose of examining the same, and
                  making surveys, and after the organization of [said] the district and payment or tender of
                  compensation allowed, may go upon [said] those lands with their servants, teams, tools, instruments,
                  or other equipment, for the purpose of constructing such proposed work, and may forever thereafter
                  enter upon [said] those lands[, as aforesaid,] for the purpose of maintaining or repairing such
                  proposed work, doing no more damage than the necessity of the occasion may require[, any].
                      (b) Any person or persons who [shall] willfully [prevent or prohibit] prevents or prohibits any
                  of such persons from entering such lands for the purpose [aforesaid] stated in Subsection (2)(a) shall
                  be [deemed] considered guilty of a misdemeanor and upon conviction be fined any sum not exceeding
                  $25 per day for each day's hindrance, which sum shall be paid into the county treasury for the use of
                  [said] the district.
                      Section 18. Section 17A-2-535 is amended to read:
                       17A-2-535. Validation of organization proceedings -- Notice of proposed corrections,
                  amendments, or changes in assessment of benefits -- Hearing by county legislative body of
                  report of board of supervisors -- Board of equalization -- Increase of drainage benefits and
                  taxes -- Lien.

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                      Whenever it [shall appear] appears to the board of [supervisors] trustees that any proceedings
                  for the organization of a drainage district have not been strictly in compliance with law, or if any lands
                  within the district have been erroneously assessed for benefits or taxes, or inequitably assessed for
                  benefits or taxes, or that any assessment of damages or benefits under this part has been made in error
                  as to description, ownership, or acreage intended to be assessed, or if it [shall appear] appears to such
                  board of [supervisors] trustees that the assessment of benefits has been inequitably distributed among
                  the various parcels of land, or unjustly equalized as between the various parcels of land within the
                  district, or that any tract of land, easement or interest in land, public, or private road, railroad or
                  railroad right-of-way, has been included in, or omitted from, any assessment roll of benefits or taxes
                  by reason of clerical error or otherwise, or that proper notice or notices as required by law has not
                  or have not been given, such noncompliance, error, omission or want of notice shall not invalidate
                  such organization, neither shall any such assessments of benefits or taxes be lost to the district in case
                  of any omission, nor shall the board of [supervisors] trustees and the county legislative body be held
                  to have lost jurisdiction to correct such error or omission, or to readjust such assessments of benefits
                  or to redistribute such assessment of benefits upon the various parcels of land and interest in lands
                  within such district, and to justly equalize the same as between various parcels of land and interest
                  in lands within the district, but the board of [supervisors] trustees of such district may report any such
                  conditions and recommend such corrections and changes as such board of [supervisors may deem]
                  trustees considers necessary to remedy the same; and upon receiving such report and recommendation
                  the [said] county legislative body may make such corrections, amendments or changes in the
                  assessment rolls of benefits and taxes, or correct any error, omission, mistake, inequality or want of
                  sufficient notice, as may be just; provided, that when any correction, amendment or change is sought
                  to be made, notice of such proposed correction, amendment or change in the assessment of benefits
                  and taxes shall be given to all persons affected thereby, in the following manner:
                      The board of [supervisors] trustees of the drainage district shall file with the clerk of the
                  county legislative body of the county wherein the drainage district is located, a verified report
                  containing the proposed corrections, amendments, and/or changes in the assessments of benefits and
                  taxes with their recommendation with respect thereto, to the county legislative body. The county

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                  legislative body shall, at its first meeting thereafter, fix a time and place for a hearing on [said] the
                  report and shall cause a notice of the hearing thereon to be published three times if in a daily
                  newspaper, twice if in a semiweekly newspaper and once if in a weekly newspaper, not less than 15
                  days before [said] the hearing, and when the residence or post-office address of any landowner,
                  whose assessment of benefits or taxes is to be corrected, amended or changed is known the clerk of
                  the county legislative body shall cause a copy of the notice to be sent by United States mail to such
                  landowner, not less than 15 days before the time fixed for the hearing on the report. The notice shall
                  state generally the purpose of the hearing and the time and place where the county legislative body
                  shall meet as a board of equalization to hear and determine any complaint made against such report,
                  corrections, amendments and changes in the assessment roll of benefits and taxes.
                      The county legislative body at the time and place fixed in the notice shall sit as a board of
                  equalization and it shall make and finally determine such corrections, amendments and changes in the
                  roll of assessment of benefits and taxes, as it shall determine after such hearing, and thereafter all such
                  lands, easements or interest in lands shall be assessed in accordance with the assessment roll as thus
                  corrected, amended, or changed; and such changed assessment roll of benefits and taxes shall be the
                  basis of lien upon the parcels of land or interest in land, as corrected, amended or changed, for all
                  district indebtedness. Whenever it shall be made to appear to the board of [supervisors] trustees of
                  the drainage district that any owner or operator of any land within the drainage district has so
                  changed the use of such land so as to increase the benefits received by such land by reason of the
                  construction, maintenance, and operation of the drainage system, the board of [supervisors] trustees
                  of the drainage district shall view each tract of such land and shall carefully consider the increased
                  benefits such tract of land is receiving from the construction, maintenance and operation of the
                  drainage system and shall assess such tract of land in accordance with the increased benefits received
                  by it. After such assessment is made, the secretary of the board of [supervisors] trustees shall transmit
                  the same to the county legislative body and the county legislative body shall within 15 days after
                  receipt thereof, cause not less than 15 days notice to be sent by mail to each landowner in the district
                  whose benefits have thus been increased, showing the amount of the benefits as thus increased on the
                  land owned by the landowner within the district; and stating therein the time and place where the

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                  county legislative body shall meet as a board of equalization to hear and determine complaints made
                  against such increased assessments. At such hearing any landowner upon whose lands the benefits
                  are thus increased may appear and oppose such increase or any part thereof. The county legislative
                  body shall sit as a board of equalization of the increased drainage benefits and taxes, and shall
                  equalize and determine the assessment of benefits and taxes to be made and levied upon such tract
                  of land within the district. Such increased assessment of benefits shall be the basis of a lien upon such
                  lands within the district for all district indebtedness and taxes.
                      Section 19. Section 17A-2-536 is amended to read:
                       17A-2-536. Compensation -- Conflict of interest -- Penalties.
                      Any engineer employed under the provisions of this part shall receive such compensation as
                  shall be fixed and determined by the board of [supervisors. Each member of the board of supervisors
                  shall receive as compensation a sum not to exceed $6 per diem and actual expenses incurred in the
                  performance of his duty] trustees. The salaries and all costs and expenses of the district shall be paid
                  by the order of the board of [supervisors] trustees out of the district treasury from drainage funds
                  collected for that purpose upon warrants drawn by the secretary and signed by the [president. No
                  supervisor] chair. No trustee or any officer named in this part shall in any manner be financially
                  interested directly or indirectly in any contract awarded or to be awarded by the board, or in the
                  profits to be derived therefrom; nor shall receive any bond, gratuity or bribe; and for any violation of
                  this provision such officer shall be [deemed] considered guilty of a felony and upon conviction
                  therefor [he] shall forfeit [his] the officer's office and be punished by a fine not exceeding $5,000, or
                  by imprisonment in the penitentiary for a term of not less than one or more than five years.
                      Section 20. Section 17A-2-537 is amended to read:
                       17A-2-537. Appointment of trustee -- Vacancy -- No more than two trustees from same
                  county in multicounty district.
                      (1) The county legislative body shall appoint [supervisors] trustees and fill vacancies by
                  following the procedures and requirements of Title 17A, Chapter 1, Part 3, Special District Board
                  Selection Procedures.
                      (2) If the lands in the drainage district are situated in different counties, not more than two

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                  of the members of the board of [supervisors] trustees shall be from any one of those counties.
                      Section 21. Section 17A-2-540 is amended to read:
                       17A-2-540. Right-of-way -- Highways and railroads may be assessed -- Assessment of
                  governmental units.
                      (1) The board of [supervisors shall have the right to] trustees may use any part of the
                  right-of-way of any public highway, road or street, for the purpose of the work to be done, provided
                  such use will not permanently destroy or materially impair such public highway, road or street for
                  public use[; and if].
                      (2) (a) If in the judgment of the board of [supervisors] trustees any public highway, road or
                  street, or any railroad right-of-way or any part of the same is or will be [benefited] benefitted by the
                  drainage canals and works to be constructed[,]:
                      (i) or that have been constructed, benefits and taxes shall be assessed and equalized against
                  such public highway, road, street, or railroad right-of-way in the same manner as against lands in
                  private ownership within the district and such public highways, roads and streets and railroad rights
                  of way are in all respect subject to the provisions of the drainage laws of this state; and
                      (ii) the state, county, city or town having control of such public highway, road or street or
                  the owner of such railroad right-of-way shall pay the taxes assessed and equalized against the same
                  irrespective of whether or not it owns the fee simple title to the land covered by such highway, road
                  or street, or railroad right-of-way[; provided however that].
                      (b) Notwithstanding Subsection (2)(a), the state shall not be required to pay any such taxes
                  for the years prior to 1955.
                      Section 22. Section 17A-2-541 is amended to read:
                       17A-2-541. Bridges and culverts across highways and railroads.
                      (1) The board of [supervisors is hereby authorized and empowered to] trustees may make
                  all necessary bridges and culverts across or under any public highway or railroad right-of-way, to
                  enable it to construct and maintain any canal, drain, or ditch necessary to be constructed as a part of
                  the drainage system of such district, such bridges or culverts to be paid for by the drainage district[;
                  provided, however, that].

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                      (2) (a) Before the board exercises the power granted in Subsection (1), notice shall first be
                  given by such board of [supervisors] trustees to railway authorities empowered to build or construct
                  bridges and culverts, and the railway company shall be allowed 30 days to build such bridges or
                  culverts, at its own expense, if it should so desire, according to its own plans[; provided, that such].
                      (b) Such bridges or culverts shall be [so] constructed by railway authorities so as not to
                  interfere with the free and unobstructed flow of water, passing through the canal or drain, and shall
                  be placed at such points as are indicated by the drainage engineer.
                      Section 23. Section 17A-2-543 is amended to read:
                       17A-2-543. Contractual powers -- Bond issues -- Elections -- Limitations -- Uses.
                      Whenever the board of [supervisors deem ] trustees considers it expedient it shall have power,
                  for the purpose of constructing drains, drainage canals and other required improvements necessary
                  to drain lands in [said] the district or conserve the public health or welfare, to make a contract or
                  contracts with the United States providing for the repayment of the principal and such other sums due
                  thereunder at such times as may be agreed upon, or to issue bonds of the district to run not less than
                  five years nor more than 40 years, and to bear interest, payable semiannually, at a rate not exceeding
                  8% per annum to be called "drainage district bonds," which [said] bonds shall not be sold for less than
                  90% of their par value, and the proceeds of which shall be used for no other purpose than paying the
                  cost of constructing such drains, drainage canals, or other like work [deemed] considered necessary
                  to drain lands within [said] the district, or conserve the public health or welfare. Before such contract
                  or contracts shall be made or bonds shall be issued, the board of [supervisors] trustees shall request
                  the county legislative body to order, and the county legislative body shall at once order a special
                  election on the question of the issuance of bonds. The persons authorized to vote in, the giving of
                  notice, the forms of ballots, and the manner of holding the election, and canvassing the results of the
                  election, shall be as provided in the Utah Municipal Bond Act. The expenses of such election shall
                  be paid out of the funds belonging to [said] the drainage district. The terms and times of payment of
                  the bonds so issued shall be fixed by the board of [supervisors. Said] trustees. The bonds shall be
                  issued for the benefit of the district authorizing [said] the issue and shall bear the name and number
                  of [said] the district. The board of [supervisors] trustees shall keep a record of the bonds issued and

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                  sold or otherwise disposed of, and such record will also show the lands embraced in [said] the district.
                  In no case shall the amount of bonds exceed the benefits assessed. Each bond issued shall show
                  expressly upon its face that it is to be paid by a tax assessed, levied, and collected on the lands within
                  the drainage district. [Said] The board of [supervisors] trustees shall, by resolution, provide for the
                  issuance and disposal of such bonds and for the payment of the interest thereon, the creation of a
                  sinking fund for the ultimate redemption thereof, and for the date and manner of the redemption of
                  [said] the bonds. [Said] The board of supervisors may sell or dispose of [said] the bonds either at
                  public or private sale. Before making any such sale, either private or public, the board of [supervisors]
                  trustees shall give due notice of their intention to sell or dispose of [said] the bonds, by publishing
                  notice of sale at least once a week for four consecutive weeks in some newspaper having general
                  circulation in the state [of Utah] and in the county where [said] the district is situated, and by
                  publishing in any other publication they [may deem] consider advisable. The notice shall state that
                  sealed proposals will be received by the board of [supervisors] trustees at their office, for the
                  purchase of the bonds, until the day and hour fixed by the board of [supervisors] trustees. At the time
                  appointed the board of [supervisors] trustees shall open the proposals, and award the purchase of the
                  bonds to the highest responsible bidder, or may reject all bids. In case no bid is made and accepted
                  as above provided, the board of [supervisors] trustees is hereby authorized to use [said] the bonds
                  for the construction of any ditches, drain or drains, drainage canal or drainage canals, or any other
                  required improvement [deemed] considered necessary to drain lands or for the public health or
                  welfare.
                      Section 24. Section 17A-2-544 is amended to read:
                       17A-2-544. Bonds -- Lien on land and improvements.
                      Whenever any such drainage district bonds [shall be] are issued, or contract with the United
                  States made, in accordance with the provisions of this part, such bonds or contract, shall constitute
                  a lien upon all of the lands and improvements thereon within the boundaries of the district, to the
                  extent of the total benefits, assessed and equalized, and pledged for such purpose, and not in excess
                  thereof, and the board of [supervisors] trustees of [said] the district shall from time to time, as by this
                  part provided, levy a sufficient tax to pay the annual interest charge on such bonds, and in addition

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                  thereto, such an amount as a sinking fund which shall, in the course of events and ultimately, amount
                  to a sufficient sum to redeem [said] the bonds, or in case of contract with the United States, shall levy
                  a sufficient tax to meet all payments due, or to become due thereunder, and in addition thereto, a
                  sufficient tax to pay the interest or penalties on any delinquent payment or payments, as provided in
                  [said] the contract or as required by the statutes of the United States.
                      Section 25. Section 17A-2-545 is amended to read:
                       17A-2-545. Bond issue -- Statement attached.
                      Each bond issue as provided for by Section 17A-2-543 , shall be signed by the [president] chair
                  and secretary of the said board of [supervisors] trustees, and be attested by the county clerk, and
                  [said] the clerk shall also make a certified statement thereon, affixing [his] the clerk's seal of office
                  thereto, of the total amount of the assessment of benefits pledged for the payment of [said] the bonds
                  and other bonds, if any, issued; the date, number, denomination, and time due of all bonds issued;
                  when the assessment of benefits was confirmed by the county legislative body, and the number of
                  acres of land in the district against which [said] the assessments were made.
                      Section 26. Section 17A-2-546 is amended to read:
                       17A-2-546. Organization of districts in cities or towns.
                      For the purpose of organizing a drainage district, which is wholly within the limits of any
                  incorporated city or town, a like procedure may be followed within such city or town; the petition
                  for organization may be presented to the town board, city council or commissioners; and city or town
                  officers, who exercise functions similar or equivalent to the functions of the respective county officers
                  named in this part, shall exercise the same functions with respect to the organization, administration
                  and control of such district, and shall have the same powers in all respects, as such similar or
                  equivalent county officers, with respect to the appointment, qualification and removal of district
                  [supervisors] trustees, the giving of notices, the holding of hearings, issuing of proclamations, fixing
                  boundaries, calling district elections, equalizing assessments of benefits and taxes, certifying bond
                  issues, and doing such other acts or things as will put into effect the provisions of this part in any such
                  district within such city or town, and so as to give to any such city or town, and the officers thereof,
                  the same powers and duties as are had and exercised by a county, and the county officers; provided

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                  that, except as varied to meet the requirements of this section, all other provisions of this part shall
                  govern any such district organized pursuant to this section.
                      Section 27. Section 17A-2-547 is amended to read:
                       17A-2-547. Refunding bonds -- Time limit.
                      Any bond or bonds heretofore or hereafter issued by any drainage district may be refunded
                  at any time by such drainage district when a lower rate of interest or better terms can be obtained,
                  or to provide means for the payment of maturing bonds. Such refunding bonds may be issued by
                  resolution of the board of [supervisors] trustees without an election, and may be sold by the board
                  in such manner and on such terms as it may [deem] consider for the best interests of the district.
                  Payment of such refunding bonds shall be provided for in the same manner as the bonds so refunded,
                  and all statutory and other liens and rights existing under the original issue shall extend to and apply
                  to [said] the refunding bond; provided, that refunding bonds shall mature in not exceeding 40 years
                  from date of issue.
                      Section 28. Section 17A-2-548 is amended to read:
                       17A-2-548. Duties of trustees -- Equalizations.
                      (1) The board of [supervisors] trustees shall, as soon as may be, view each tract of land
                  within the district, and shall carefully consider all of the damages and benefits that each particular
                  tract of land will receive from the construction and maintenance of such drainage system, and assess
                  each tract of land in accordance with the benefits to be received by it, making proper allowance for
                  damage, if there be any.
                      (2) After such assessment is made up, the secretary of the board of [supervisors] trustees
                  shall transmit the same to the county legislative body and the county legislative body shall within 15
                  days after receipt thereof, cause not less than 15 days' notice to be sent by mail to each landowner
                  in the district of the amount of benefits assessed upon the land owned by him within the district; and
                  stating therein the time and place where the county legislative body shall meet as a board of
                  equalization to hear and determine complaints made against such assessments.
                      (3) The county legislative body shall sit as a board of equalization of drainage district benefits
                  and taxes, and shall equalize and finally determine the assessments of benefits and taxes to be made

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                  and levied upon each tract of land within the district. Such assessments of benefits shall be the basis
                  of liens upon the lands within the district for all district indebtedness.
                      Section 29. Section 17A-2-549 is amended to read:
                       17A-2-549. Estimates for construction -- Debts -- Sinking fund -- Levy.
                      The board of [supervisors] trustees shall, on or before the first Monday in March of each year,
                  prepare a statement and estimate of the amount of money to be raised by taxation within [said] the
                  district for the purpose of constructing canals, drains, drain ditches, and other works, and maintaining
                  the same; liquidating district warrants and notes and paying interest thereon, paying the interest on
                  the bonded indebtedness of the district; creating a sinking fund for redeeming such bonds; meeting
                  all payments due or to become due under any contract between the district and the United States; and
                  for the purpose of maintaining and repairing drainage canals, flumes, and conduits, bridges, culverts
                  and other works within [said] the district; and for the management and control of such drainage
                  system; and shall levy the entire amount required in each year against the lands within [said] the
                  district in proportion to the equalized benefits and after adding [15 per cent] 15% of each amount to
                  the respective assessments to provide for incidentals and possible delinquencies, shall certify the same
                  to the county assessor of the county within which such district is located.
                      Section 30. Section 17A-2-550 is amended to read:
                       17A-2-550. Addition of delinquent taxes in case of contract with the United States.
                      In case of contract with the United States government, the board of [supervisors] trustees may
                  add to such statement and estimate as provided for in Section 17A-2-549 , a sufficient amount to
                  cover any deficit due the United States that may have resulted from nonpayment of delinquent taxes
                  or assessments for any preceding year; and provided further that in the case of contract with the
                  United States government it may be provided by contract between the district and the United States,
                  that assessments shall conform to the requirements of the federal reclamation laws now enacted or
                  which may hereafter be enacted, and particularly the Act of December 5, 1924, Public Law No. 292;
                  and that assessments may thereafter be made accordingly.
                      Section 31. Section 17A-2-551 is amended to read:
                       17A-2-551. Attendance of officials.

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                      The county legislative body, when sitting as a board of equalization of drainage district
                  benefits, may require the presence of the board of [supervisors] trustees and the engineer of the
                  drainage district. If the drainage district be in more than one county, the [supervisor or supervisors]
                  trustee or trustees resident within the county may be required to attend.
                      Section 32. Section 17A-2-552 is amended to read:
                       17A-2-552. Drainage district taxes.
                      [It shall be the duty of the] The county assessor [to] shall place upon the assessment roll
                  drainage district taxes as certified by the board of [supervisors. It shall be the duty of the] trustees.
                  The county treasurer [to] shall collect such taxes at the same time and in the same manner that the
                  county taxes are collected, and pay the same to the treasurer of the board of [supervisors] trustees
                  as soon as moneys are received [by him. It shall be the further duty of the]. The county treasurer
                  shall, after the first day of December and prior to the last day of December of each year, [to] make
                  a written report to the treasurer of each drainage district located within the county, setting forth the
                  amount of taxes paid and the amount of delinquent taxes levied by the district for the current year,
                  and [given] giving in detail the names of delinquent landowners and the descriptions of lands upon
                  which such taxes are delinquent.
                      Section 33. Section 17A-2-553 is amended to read:
                       17A-2-553. Taxes considered lien -- Sale of property -- Time of redemption -- Notice
                  -- Penalty -- Record.
                      All drainage taxes levied and assessed under the provisions of this title shall attach to and
                  become a lien on the real property assessed from and after the second Monday in March. Drainage
                  taxes shall become due and delinquent at the same time, and shall be collected by the same officers
                  and in the same manner and at the same time as state and county taxes, and when collected shall be
                  paid to the treasurer of the board of [supervisors] trustees. The revenue laws of this state for the
                  assessment, levying and collecting of taxes on real estate for county purposes, except as herein
                  modified, shall be applicable for the purposes of this part, including the enforcement of penalties and
                  forfeiture for delinquent taxes; provided, that lands sold for delinquent district taxes shall be sold
                  separately for such tax and a separate certificate of sale shall issue therefor, and provided further that

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                  the period of redemption from sale for taxes under this part, shall be four years. At the same time and
                  in the same manner as the county treasurer publishes the delinquent tax list for state and county taxes
                  in each year, the county treasurer [must] shall publish a delinquent drainage tax list, which [must]
                  shall contain the names of the owners, when known and a description of the property delinquent or
                  subject to lien of drainage district taxes with the amount of taxes due exclusive of penalty. The
                  county treasurer [must] shall publish with such list a notice, each year, that unless the delinquent
                  drainage taxes, together with the penalty, are paid before the date for tax sales for state and county
                  taxes the real property upon which such taxes are a lien will be sold for taxes, penalty and costs,
                  beginning on [said] the date, at the front door of the county courthouse. The delinquent list shall be
                  published three times if in a daily newspaper, twice if in a semiweekly and once if in a weekly
                  newspaper. On the date for tax sales for state and county taxes each year, the county treasurer shall
                  expose for sale, between the hours of [ten] 10 a.m. and [three] 3 p.m. sufficient of all delinquent real
                  estate to pay the drainage district taxes, penalty and costs for which such real estate is liable, at public
                  auction, at the front door of the county courthouse, and sell the same to the highest responsible
                  bidder for cash, and the county treasurer shall continue to sell from day to day between such hours
                  until the property of all delinquents is exhausted or the taxes, penalty and costs are paid. In offering
                  such real estate for sale the treasurer shall offer the entire tract assessed, and the first bid received in
                  an amount sufficient to pay the taxes and costs shall be accepted unless a further bid in the same
                  amount for less than the entire tract shall be received; and the highest and best bid shall be construed
                  to mean the bid of that bidder who will pay the full amount of the taxes and costs for the smallest
                  undivided portion of [said] the real estate. After receiving a bid for the full amount of the taxes [and
                  costs it shall not be the duty of], the treasurer is not required to attempt to secure a higher bid, but
                  [he] shall accept it if made. The treasurer shall make a record of all sales of real property in a book
                  to be kept by [him] the treasurer for that purpose therein describing the several parcels of real
                  property on which the taxes and costs were paid by the purchasers, in the same order as the published
                  list of delinquent sales contained in the list of advertisements on file in [his] the treasurer's office.
                  Separate columns shall also be provided in [said] the record in which the treasurer shall enter the
                  description of any tract sold that is less than the entire tract on which the taxes are due, the date of

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                  sale, to whom sold, the penalty, and costs, and the date of redemption. The purchaser shall [be
                  required to] pay the penalty to the county treasurer, which penalty shall in all cases accrue to the
                  benefit of the drainage district. When all sales have been made the county treasurer shall file the
                  record in [his] the treasurer's office, in looseleaf bound form. [It shall be the duty of the] The county
                  treasurer [to] shall issue a receipt to any person paying drainage district taxes on an undivided interest
                  in real estate, showing the interest on which taxes are paid, and in case any portion of the drainage
                  district taxes on such real estate remains unpaid, [it shall be the duty of] the treasurer [to] shall sell
                  only such undivided interest in [said] the real estate as belongs to the co-owners who have not paid
                  their portion of the taxes. In absence or default of purchaser at any such public sale of drainage
                  district taxes, the drainage district in which taxes are delinquent shall become the purchaser and shall
                  receive from the county treasurer the tax sale certificate of the real property on which drainage
                  district taxes are delinquent upon the same terms upon which the county receives tax sales certificates
                  on sales for delinquent state and county taxes and shall hold the same in the same manner as an
                  individual may hold real property upon which state or county taxes are delinquent, subject to the same
                  rights of redemption. In all respects, a drainage district shall be the beneficiary of taxes assessed and
                  levied by it, provided, however, that county treasurer shall retain the costs and expense provided by
                  law for the advertisement, sale and redemption of drainage district taxes.
                      Section 34. Section 17A-2-555 is amended to read:
                       17A-2-555. Statement of indebtedness to be procured -- Fees -- Filing -- Discharge of
                  lien.
                      (1) Any person or persons, bank or banks, corporation or corporations or other organization
                  or any mortgagee or other lien holder desiring to pay the unpaid equalized drainage district benefit
                  assessments and/or taxes against any tract, lot or parcel of land in any drainage district may apply to
                  the secretary of the board of [supervisors] trustees of the drainage district for a written statement of
                  the unpaid amount of the same together with accrued interest thereon, and [it shall be the duty of]
                  the secretary of such drainage district [to] shall execute and deliver to such applicant, on payment of
                  a fee of $1, such a statement duly certified to under [his] the secretary's hand and the seal of the
                  district, and the applicant shall then present and file the same with the county treasurer of the county

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                  in which such tract, lot or parcel of land is located, and when so filed and when payment in full of the
                  unpaid amount of equalized drainage district benefit assessments and taxes is paid, either in lawful
                  money of the United States, or drainage district bonds, notes, warrants, or matured interest coupons
                  as herein provided, the county treasurer shall issue and deliver to such applicant a receipt in duplicate
                  for the amount of such payment, stating therein the amount paid and whether paid in lawful money
                  of the United States or in bonds, notes, warrants or matured interest coupons of the district, and upon
                  presentation and filing of one copy of such a receipt with the treasurer of the drainage district,
                  showing payment in full of the unpaid equalized benefit assessments and/or taxes against any such
                  tract, lot or parcel of land, [it shall be the duty of such] the drainage district [to] shall issue and                   deliver
                  to the person or persons, bank or banks, corporation or corporations or other organizations or to
                  such mortgagee or lien holder making such payment a written release and discharge releasing such
                  tract, lot or parcel of land from all other and further liability for the payment of any of the then
                  existing bonded indebtedness of the district or any bonds thereafter given to refund the same, or any
                  notes or warrants theretofore or that may thereafter be issued for the payment of any interest on such
                  bonds or such refunded bonds, and releasing and discharging [said] the land from any and all other
                  liability for the payment of the same or any part thereof, and releasing and discharging such tract, lot
                  or parcel of land from the payment of any of the unpaid equalized drainage district assessment of
                  benefits and taxes and from the lien of the benefit assessment roll as equalized and finally determined
                  by the county legislative body of the county in which such tract, lot or parcel of land is located[; and
                  such tract, lot or parcel of land shall not thereafter be assessed by such drainage district except for
                  the purposes of maintenance and supervision, provided, all assessments or taxes other than those
                  levied for payment of bond, interest or principal shall be payable only in lawful money of the United
                  States, or in warrants of the district issued within the same calendar year in which the warrants are
                  tendered].
                      (2) (a) Such tract, lot, or parcel of land may not thereafter be assessed by the drainage district
                  except for the purposes of maintenance and supervision.
                      (b) All assessments or taxes other than those levied for payment of bond, interest, or principal
                  shall be payable only in lawful money of the United States, or in warrants of the district issued within

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                  the same calendar year in which the warrants are tendered.
                      Section 35. Section 17A-2-556 is amended to read:
                       17A-2-556. Form of release and discharge.
                      Such release and discharge shall be substantially in the following form:
                      Release and discharge from liability for payment of the bonded indebtedness of ____ drainage
                  district in ____ county, Utah, and from the lien of the equalized assessment of benefits and taxes and
                  the benefit assessment roll.
                      Whereas, on the ____ day of ____, [19] 20 __, ____ (the owner, part owner, mortgagee or
                  other lien holders, as the case may be) paid to the county treasurer of ____ county, (in lawful money
                  of the United States, or bonds, notes, warrants or matured interest coupons of the district, as the case
                  may be) the sum of $____, being the total amount of the unpaid drainage district equalized
                  assessment of benefits and taxes levied and assessed against that certain tract, lot or parcel of land
                  located in ____ drainage district in ____ county, Utah, and particularly bounded and described as
                  follows, to wit: (Insert description of property) ____ and, ____.
                      Whereas, there is on file with the treasurer of this drainage district a receipt showing such
                  payment in full,
                      Now, Therefore, in consideration of such payment and pursuant to law, the undersigned
                  drainage district does by these presents release and discharge the above described tract, lot or parcel
                  of land from the lien of and from the payment of all of the bonded indebtedness now existing against
                  the same, and from the payment of any bonds now issued or that may hereafter be issued to refund
                  the same, or any part thereof, and from the payment of any notes or warrants of the district heretofore
                  issued or that may hereafter be issued in payment of interest on such indebtedness or refunded
                  indebtedness, and releases and discharges said tract, lot or parcel of land from the payment of any of
                  the unpaid equalized assessment of benefits and taxes levied or assessed against the same and from
                  the lien of the benefit assessment roll of said drainage district.
                      In Witness Whereof, the said drainage district has executed this instrument and caused its
                  corporate name and corporate seal to be hereunto affixed by its [president] chair and secretary this
                  ____ day of ____ [19] 20 __, pursuant to a resolution of its board of [supervisors] trustees.

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                      Attest:
________________________________

                 
(Name of drainage district.)

                 
By ______________,

                 
President

                  ______________
                  Secretary.
                      [Said] The written release and discharge may be acknowledged before any officer authorized
                  to take acknowledgments of deeds. The form of acknowledgment shall be substantially as follows:
                  State of Utah, ss.
                  County of ____
                      On the ____ day of ____, A. D. [19] 20 __, personally appeared before me ____, who being
                  by me duly sworn, did say that he is the [president] chair of ____ drainage district which executed
                  the above and foregoing instrument and that [said] the instrument was signed in behalf of [said] the
                  drainage district by authority of a resolution of its board of [supervisors] trustees, and [said] ____
                  acknowledged to me that [said] the drainage district executed the same.
                 
______________

                 
Notary Public.

                  My Commission expires: ____
Residing at: ____.

                      Section 36. Section 17A-2-560 is amended to read:
                       17A-2-560. Land redeemed when lien discharged -- Lien priority -- Foreclosure.
                      Where it appears that the lien of all bond issues outstanding in any drainage district in the state
                  of Utah, has been discharged and released of record with relation to any parcel or parcels of land
                  within any drainage district as shown by the equalized benefit assessment roll of [said] the district by
                  the payment in full of such equalized drainage district benefit assessment, together with matured
                  interest thereon, lands and improvements sold to a drainage district for delinquent drainage district
                  taxes or assessments may be redeemed by any person interested in the property, either as owner or
                  lien holder, at any time while the district holds the tax sale certificate of such sale and prior to the
                  execution of auditor's tax deed, by the payment of such taxes or assessments for the delinquency for

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                  which the property is sold, together with all unpaid drainage district taxes or assessments
                  subsequently levied against such lands and improvements and all interest, costs and penalties, unless
                  in the judgment of the board of [supervisors] trustees of the drainage district and the county
                  legislative body of the county wherein the land is situated, the interest of the drainage district will be
                  best subserved by accepting a lesser sum in which case such lesser sum, to be fixed by the county
                  legislative body, shall be accepted.
                      Any party in interest as owner or lien holder redeeming property as provided herein shall have
                  a lien thereon in the amount so paid, with interest after such payment, which lien shall have the same
                  priority as the tax lien of the district and may be foreclosed by an action in the district court in the
                  same manner as provided by law for the foreclosure of a mortgage.
                      Section 37. Section 17A-2-561 is amended to read:
                       17A-2-561. Petition for dissolution -- Notice -- Hearings -- Objections -- Liquidation
                  of indebtedness.
                      [That any] (1) A drainage district may be dissolved by an order of the district court of the
                  county wherein the same is located, and if located in more than one county, then by an order of the
                  district court in the county wherein the major portion of the land within [said] the district is located,
                  upon a hearing had upon a verified petition filed with the county clerk of such county praying for such
                  dissolution and signed by the owners of a majority of the acreage of lands embraced within the
                  district.
                      (2) (a) Before [said] a hearing [shall] may be had, the clerk of [said] the court, upon fees and
                  costs being advanced therefor, shall cause notice of such hearing to be given by posting notices in six
                  public places in the district sought to be dissolved for a period of four weeks prior to the date of
                  hearing [said] the petition and by publishing a copy thereof in a newspaper of general circulation in
                  the county in which such district or major portion thereof is located once a week for four successive
                  weeks prior to such hearing. [Such]
                      (b) The notice under Subsection (2)(a) shall specify the district to be dissolved, the date, time
                  and place of the hearing of such petition, and shall provide that all persons[,] who have any objections
                  to the dissolution of [said] the district shall file such objections in writing in the office of [said] the

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                  clerk of [said] the court and serve a copy thereof upon the [supervisors] trustees of [said] the district
                  at or prior to the date of [said] the hearing, and all persons who have any claims against [said] the
                  district[,] must present the same duly itemized and verified by the affidavit of the claimant at or prior
                  to the time of [said] the hearing or be forever barred from thereafter asserting [said] those claims, and
                  [said] the notice shall be signed by the clerk of [said] the court.
                      (3) (a) The petition shall be verified by at least three of the petitioners [and said].
                      (b) The verification shall set forth that the petition is signed by the owners of a majority of
                  the acreage within such district.
                      (4) No district shall be dissolved until all indebtedness of such district [shall have] has been
                  paid or until provision has been made for the payment thereof, either by the levying and collecting of
                  assessments, or by money advanced by petitioners, or by depositing a sufficient bond, to be approved
                  by the court, with the clerk of the court, which provides for and secures the payment of all such
                  indebtedness, or by other means approved by the court.
                      Section 38. Section 17A-2-563 is amended to read:
                       17A-2-563. Statement of assessment levied, collected and uncollected, and of
                  indebtedness filed with clerk.
                      Upon the filing of the petition or within 20 days thereafter, the [supervisors] trustees of [said]
                  the drainage district shall file with the clerk of the court in which [said] a petition under Section
                  17A-2-561 is filed a detailed statement of the annual assessments levied for each year since the
                  organization of the district and the payments made thereon by each landowner and the amounts
                  unpaid and outstanding against all lands within [said] the district and also a statement of the
                  indebtedness of [said] the drainage district as [same] it appears upon the books of the district, with
                  the names of the creditors, the nature, date and amount of their respective claims [also], and a
                  statement of the district bonded and other indebtedness of such drainage district at the time of the
                  filing of such petition.
                      Section 39. Section 17A-2-566 is amended to read:
                       17A-2-566. Payment discharges lien, excepting liens for prior assessments.
                      Upon the final determination by the court of the amount or portion of the district's

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                  indebtedness, costs, and expenses to be paid by any given acreage or tract of ground and upon the
                  payment of the amount so determined in accordance with such determination and within the time and
                  in the manner hereinafter specified the court shall enter a decree discharging [said] the land from all
                  lien, tax, assessment, and obligation imposed upon [said] the land by reason of the organization of
                  [said] the district and the assessments levied by [said] the district. Nothing in this part however shall
                  be construed in the absence of such payment so as to impair or release any lien the district may have
                  acquired or to which it may be entitled against any land within the district by reason of assessments
                  heretofore made and all rights to enforce such liens as such rights now exist are expressly preserved
                  and maintained and nothing in this part shall be construed so as to prevent the [supervisors] trustees
                  of [said] the district from carrying out their duties in the same for nonpayment of assessments of any
                  land within the district upon which the drainage district assessments have not been paid.
                      Section 40. Section 17A-2-609 is amended to read:
                       17A-2-609. Trustees -- Election or appointment -- Countywide fire protection district
                  -- Other provisions applicable.
                      (1) [Except as provided in Subsection (b), there shall be three] Members of a fire protection
                  district [commissioners for each district] board of trustees shall be appointed or elected according to
                  the procedures and requirements of Title 17A, Chapter 1, Part 3, Special District Board Selection
                  Procedures.
                      (2) (a) As used in this Subsection (2), a "countywide fire protection district" means a fire
                  protection district that includes all of the county except first and second class cities.
                      (b) If a complete county organizes into a countywide fire protection district, the county
                  legislative body of that county is the fire protection district [commission] board of trustees for as long
                  as the county remains a countywide fire protection district.
                      [(c) The fire commissioners shall serve without compensation, but shall receive necessary
                  expenses in attending meetings and other district business.]
                      (3) (a) The provisions of Title 17B, Chapter 2, Part 4, Board of Trustees, apply to each fire
                  protection district to the same extent as if the fire protection district were a local district under Title
                  17B, Chapter 2, Local Districts.

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                      (b) (i) If a change in the number of board of trustees members is necessary to comply with
                  the requirements of Subsection 17B-2-402 (1), the board of trustees may by majority vote,
                  notwithstanding Subsection 17B-2-402 (3), change the number of board members to the next odd
                  number higher or lower than the number of current board members.
                      (ii) If a change under Subsection (3)(b)(i) decreases the number of board members, the
                  change may not take effect until the expiration of the term of the member whose term next expires.
                      (iii) If a change in the number of board members necessitated by Subsection 17B-2-402 (1)
                  would cause the district to violate a provision of bonds issued by the district, the number of board
                  members may be modified to the extent necessary to avoid a violation.
                      (c) (i) If a change in the expiration date of the term of a board of trustees member is
                  necessary to comply with the requirements of Subsection 17B-2-403 (1), the term of each board
                  member whose term expires on a day other than the first Monday in January shall be extended to the
                  first Monday in January after the normal expiration date next following the special district election
                  date under Section 17A-1-305 .
                      (ii) If a change in the length of the term of a board of trustees member is necessary to comply
                  with the requirements of Subsection 17B-2-403 (2), the change may not take effect until the expiration
                  of the term of the member whose term length is to be changed.
                      Section 41. Section 17A-2-610 is amended to read:
                       17A-2-610. Separate meetings -- County clerk may be secretary.
                      [The fire commissioners shall organize as a board and shall elect a chairman from their number
                  and shall appoint a secretary and a treasurer. In the event]
                      (1) If the county legislative body [become] becomes the fire protection district
                  [commissioners] board of trustees as provided for in Section 17A-2-609 , meetings as [fire protection
                  commissioners] the board of trustees shall be held separate and apart from meetings as the county
                  legislative body.
                      (2) The board of [fire commissioners] trustees, at its discretion, may provide that until further
                  order of the board, the county clerk shall be ex officio secretary of the board and may similarly
                  provide that the county treasurer shall be ex officio treasurer of the board. [If the board appoints its

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                  own secretary and treasurer, it may combine the two offices. The county legislative body shall
                  require all officers and employees who shall be charged with the handling of funds of the district to
                  furnish good and sufficient surety bonds, or the board in its discretion may provide for a blanket
                  surety bond covering all such officers and employees. All such bonds shall be at the expense of the
                  district.]
                      Section 42. Section 17A-2-613 is amended to read:
                       17A-2-613. Office of the board of trustees -- Principal places of business of district.
                      The office of the [fire commissioners] board of trustees and principal places of business of the
                  district shall be within [said] the district or at some place within the county in which the district is
                  situated and as near as possible to [said] the district. [The board shall hold regular monthly meetings
                  at their office on such day as they, by resolution previously adopted, shall determine, and may adjourn
                  such meetings as may be required for the proper transaction of business. Special meetings of the
                  board may be called at any time by a majority of the commissioners or by the secretary and the
                  chairman of the board. Any fire commissioner not joining in the call of a special meeting shall be
                  entitled to a three day written notice by mail of the same, specifying generally the business proposed
                  to be transacted at said special meeting, but, when at any special meeting of the board all members
                  are present, lack of previous notice thereof shall not invalidate the proceedings. All meetings of the
                  fire commissioners shall be public and a majority shall constitute a quorum for the transaction of
                  business. All records of the board shall be open to the inspection of any person at any reasonable
                  time. The board shall have the power and it shall be the duty of the board to adopt a seal of the
                  district, to manage and conduct business affairs of the district, to make and execute all necessary
                  contracts, to employ any necessary service and to establish and promulgate reasonable rules and
                  regulations for the government of the district and for the performance of its functions and generally
                  to perform all such acts as may be necessary fully to carry out the objects of the creation of the
                  district.]
                      Section 43. Section 17A-2-614 is amended to read:
                       17A-2-614. Annexation of contiguous territory -- Procedure -- Petition -- Special
                  election.

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                      (1) Territory contiguous with a fire protection district may be annexed to the district as
                  provided in this section.
                      (2) (a) Annexation is initiated by filing a petition signed by 25% or more of the owners of real
                  property within the territory proposed to be annexed.
                      (b) The petition shall be filed with the [fire commissioners] board of trustees of the fire
                  protection district.
                      (c) If the [fire commissioners concur] board of trustees concurs with the petition, [they] it
                  shall then file the petition with the county legislative body.
                      (3) (a) Except as provided in Subsection (3)(b), the proceedings by the county legislative
                  body shall be the same as for the organization of a district under this part, except that the special
                  election shall be held only within the boundaries of the territory proposed to be annexed to the fire
                  protection district.
                      (b) Notwithstanding Subsection (3)(a), if a petition filed under Subsection (2)(a) has been
                  signed by all the owners of real property within the territory proposed to be annexed:
                      (i) the hearing requirements of Sections 17A-2-603 and 17A-2-604 and the election
                  requirements of Section 17A-2-605 and 17A-2-606 do not apply; and
                      (ii) immediately upon receipt of the petition from the fire protection district commissioners
                  under Subsection (2)(c), the county legislative body shall by resolution declare the territory to be
                  annexed to the fire protection district.
                      Section 44. Section 17A-2-615 is amended to read:
                       17A-2-615. Association to encourage uniformity and coordination of programs --
                  Contracts between two or more fire protection districts.
                      [Any fire protection district organized under this part shall, in addition to the powers stated
                  in Section 17A-2-611 , have authority:]
                      (1) [To] In addition to the powers stated in Section 17A-2-611 , a fire protection district
                  organized under this part may contract with any fire protection district, or with any town, city or
                  municipal corporation or governmental agency or private person or persons to consolidate or
                  cooperate for mutual fire fighting protection and prevention purposes; or, for mutual fire fighting,

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                  protection and prevention purposes only, may annex or become annexed to any city or town or
                  governmental agency already provided with fire fighting and protection equipment and fire protection
                  service upon terms which may be mutually agreed upon. Any city, town, municipal corporation or
                  governmental agency may contract with a fire protection district established and maintained under
                  the provisions of this part for the purpose of affording such district fire fighting and protection
                  equipment and service or fire prevention facilities, and in so contracting the district, city, town,
                  municipal corporation or other governmental agency shall be deemed for all purposes to act within
                  its governmental capacity. Any fire protection district established and maintained under the provisions
                  of this part, or any city, town, municipal corporation or other governmental agency is hereby
                  authorized to contract with any person, firm or corporation for the purpose of affording fire fighting,
                  protection or fire prevention facilities to such person, firm or corporation and such contractual
                  relation shall be deemed for all purposes to be within the governmental power of such fire protection
                  district, city, town, municipal corporation, or other governmental agency;
                      (2) [Fire] In addition to the powers stated in Section 17A-2-611, fire protection districts
                  situated in different counties may contract to operate jointly in carrying out the objects of their
                  creation. Contracts for joint operation may provide for joint ownership of property and equipment,
                  and may authorize a joint board of [fire commissioners] trustees of the contracting districts to manage
                  the affairs of the joint operations; to employ and discharge the necessary agents and employees and
                  fix their respective wages and salaries; to provide and designate a suitable place within [said] the
                  districts or at some place in which any of the contracting districts is situated as near as possible to                   said
                  districts, as a regular meeting place for the joint board; to incur the necessary expenses and direct the
                  payment therefor from the funds of the contracting districts in such proportions as the joint boards
                  shall determine; and to do all things as may in the judgment of the joint board, be required to carry
                  out the joint operations of the contracting districts.
                      The joint board shall consist of the members of the boards of the contracting districts and a
                  majority of the membership of each district board shall constitute a quorum for the transaction of the
                  business of the joint board. The members of the boards of [fire commissioners] trustees of the
                  contracting districts shall organize a joint board annually in January after the second Monday thereof,

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                  elect a [chairman] chair and appoint a secretary for the ensuing year. Any member of the board of any
                  contracting district may act as secretary of the joint board or the joint board may appoint such other
                  person as the joint board may determine. The joint board shall prepare the annual budget for the joint
                  operation of the contracting districts and shall determine the share of revenues for the joint operation
                  to be raised by each district and the share of the expense of joint operation to be paid by each district
                  in the ensuing year, and the secretary of the joint board shall certify and deliver within the time
                  required by Section 17A-2-617 hereof, a copy of such annual budget to the county clerk of each
                  county involved and to each of the contracting districts, showing the part of the budget to be raised
                  by each contracting district, each contracting district shall then include that part of the budget to be
                  raised by such district within the budget prepared and submitted to the county legislative body in
                  accordance with Section 17A-2-617 .
                      Contracts for joint operation of fire districts, as herein authorized, shall run from year to year
                  and as of January 1st may be terminated by written notice of the board of [fire commissioners or]
                  trustees of any contracting district to the other contracting district or districts on or before July 1st
                  and the contract for joint operations shall terminate on January 1st following: Provided, that all
                  obligations of the joint operations must be paid or definitely arranged for before contract termination
                  and no notice of termination shall relieve any contracting district of its unpaid obligation incurred
                  under the contract for joint operation[;].
                      (3) To encourage uniformity and coordination of fire protection district operation programs,
                  the [fire commissioners] board of trustees of two or more fire protection districts may form an
                  association thereof for the purpose of securing data and information of value in fighting and in
                  preventing fires; hold and attend meetings thereof; and promote more economical and efficient
                  operation of the associated fire protection districts. The [directors] trustees of fire protection districts
                  so associated shall adopt articles of association, select a [chairman] chair and secretary and such other
                  officers as they may determine, and may employ and discharge such agents and employees as the
                  officers [deem] consider convenient to carry out the purposes of the association.
                      (4) Two or more fire protection districts may contract with each other and such a district may
                  contract with a city or county or the state supervisor of forestry or any association approved by [him]

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                  the supervisor for the joint leasing, ownership, maintenance and operation of all necessary and proper
                  apparatus, facilities, machinery, and equipment for the elimination of fire hazards and for the
                  protection of life and property against fire within the contracting districts, and of real property,
                  improvements and fixtures thereon suitable and convenient for the housing, repairing and caring for,
                  such apparatus, facilities, machinery and equipment, and may contribute their agreed proportion of
                  the cost and expense thereof.
                      Such contracts shall be executed by the [commissioners] board of trustees of the contracting
                  districts and, when the contract is between such districts, the terms and conditions thereof shall be
                  carried out by the boards of [commissioners] trustees acting jointly.
                      Section 45. Section 17A-2-617 is amended to read:
                       17A-2-617. Annual budget -- Levy, extension, and collection of taxes.
                      Before June 15 of each year the [commissioners] board of trustees of each fire protection
                  district shall prepare and adopt a budget for the next ensuing calendar year, and certify such budget
                  to the county clerk specifying the amount of such budget to be raised by taxes. [It shall be the duty
                  of the] The county legislative body [to] shall review such budget, [to] determine the tax levy rate for
                  such district, and in levying general county taxes, [to] levy a tax at such rate for district purposes on
                  all taxable property in the district. Such taxes shall be extended and collected in the manner provided
                  by law for the collection of general county taxes and the proceeds thereof shall as collected be turned
                  over to the treasurer of the district. All laws applicable to the imposition, collection and enforcement
                  of general county taxes, including those pertaining to the allowance of collection fees, to the
                  imposition of penalties for delinquencies and to the sale of property for nonpayment of taxes, shall
                  be applicable to the taxes so levied for the district. The official in charge of the tax and assessment
                  rolls of the county shall keep the rolls in such a manner as to show separately the property on the rolls
                  which lies within the boundaries of each district created under the provisions of this part.
                      Section 46. Section 17A-2-618 is amended to read:
                       17A-2-618. Bonds -- Duty of board of trustees -- Levy of taxes for payment of bonds.
                      The [commissioners] board of trustees of each district which has issued bonds under the