(1) For purposes of this title: (a) the owner of real property shall be: (i) except as provided in Subsection (1)(a)(ii), the fee title owner according to the records of the county recorder on the date of the filing of the request or petition; or (ii) for a proposed annexation under Part 4, Annexation, the lessee of military land, as defined in Section 63H-1-102, if the area proposed for annexation includes military land that is within a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act; and (b) the value of private real property shall be determined according to the last assessment before the filing of the request or petition, as determined by: (i) the county under Title 59, Chapter 2, Part 3, County Assessment, for property subject to assessment by the county; (ii) the State Tax Commission under Title 59, Chapter 2, Part 2, Assessment of Property, for property subject to assessment by the State Tax Commission; or (iii) the county, for all other property.

(a) the owner of real property shall be: (i) except as provided in Subsection (1)(a)(ii), the fee title owner according to the records of the county recorder on the date of the filing of the request or petition; or (ii) for a proposed annexation under Part 4, Annexation, the lessee of military land, as defined in Section 63H-1-102, if the area proposed for annexation includes military land that is within a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act; and

(i) except as provided in Subsection (1)(a)(ii), the fee title owner according to the records of the county recorder on the date of the filing of the request or petition; or

(ii) for a proposed annexation under Part 4, Annexation, the lessee of military land, as defined in Section 63H-1-102, if the area proposed for annexation includes military land that is within a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act; and

(b) the value of private real property shall be determined according to the last assessment before the filing of the request or petition, as determined by: (i) the county under Title 59, Chapter 2, Part 3, County Assessment, for property subject to assessment by the county; (ii) the State Tax Commission under Title 59, Chapter 2, Part 2, Assessment of Property, for property subject to assessment by the State Tax Commission; or (iii) the county, for all other property.

(i) the county under Title 59, Chapter 2, Part 3, County Assessment, for property subject to assessment by the county;

(ii) the State Tax Commission under Title 59, Chapter 2, Part 2, Assessment of Property, for property subject to assessment by the State Tax Commission; or

(iii) the county, for all other property.

(2) For purposes of each provision of this title that requires the owners of private real property covering a percentage of the total private land area within the proposed local district to sign a request, petition, or protest: (a) a parcel of real property may not be included in the calculation of the required percentage unless the request or petition is signed by: (i) except as provided in Subsection (2)(a)(ii), owners representing a majority ownership interest in that parcel; or (ii) if the parcel is owned by joint tenants or tenants by the entirety, 50% of the number of owners of that parcel; (b) the signature of a person signing a request or petition in a representative capacity on behalf of an owner is invalid unless: (i) the person's representative capacity and the name of the owner the person represents are indicated on the request or petition with the person's signature; and (ii) the person provides documentation accompanying the request or petition that reasonably substantiates the person's representative capacity; and (c) subject to Subsection (2)(b), a duly appointed personal representative may sign a request or petition on behalf of a deceased owner.

(a) a parcel of real property may not be included in the calculation of the required percentage unless the request or petition is signed by: (i) except as provided in Subsection (2)(a)(ii), owners representing a majority ownership interest in that parcel; or (ii) if the parcel is owned by joint tenants or tenants by the entirety, 50% of the number of owners of that parcel;

(i) except as provided in Subsection (2)(a)(ii), owners representing a majority ownership interest in that parcel; or

(ii) if the parcel is owned by joint tenants or tenants by the entirety, 50% of the number of owners of that parcel;

(b) the signature of a person signing a request or petition in a representative capacity on behalf of an owner is invalid unless: (i) the person's representative capacity and the name of the owner the person represents are indicated on the request or petition with the person's signature; and (ii) the person provides documentation accompanying the request or petition that reasonably substantiates the person's representative capacity; and

(i) the person's representative capacity and the name of the owner the person represents are indicated on the request or petition with the person's signature; and

(ii) the person provides documentation accompanying the request or petition that reasonably substantiates the person's representative capacity; and

(c) subject to Subsection (2)(b), a duly appointed personal representative may sign a request or petition on behalf of a deceased owner.