(1) Except as provided in Subsection (2), within 10 days after certifying a petition under Subsection 17B-1-405(1)(b) the board of trustees of the proposed annexing local district shall mail or deliver a written notice of the proposed annexation, with a copy of the certification and a copy of the petition, to the legislative body of each: (a) county in whose unincorporated area any part of the area proposed for annexation is located; and (b) municipality in which any part of the area proposed for annexation is located.

(a) county in whose unincorporated area any part of the area proposed for annexation is located; and

(b) municipality in which any part of the area proposed for annexation is located.

(2) The board is not required to send a notice under Subsection (1) to: (a) a county or municipality that does not provide the service proposed to be provided by the local district; or (b) a county or municipality whose legislative body has adopted an ordinance or resolution waiving the notice requirement as to: (i) the proposed annexing local district; or (ii) the service that the proposed annexing local district provides.

(a) a county or municipality that does not provide the service proposed to be provided by the local district; or

(b) a county or municipality whose legislative body has adopted an ordinance or resolution waiving the notice requirement as to: (i) the proposed annexing local district; or (ii) the service that the proposed annexing local district provides.

(i) the proposed annexing local district; or

(ii) the service that the proposed annexing local district provides.

(3) For purposes of this section, an area proposed to be annexed to a municipality in a petition under Section 10-2-403 filed before and still pending at the time of the filing of a petition under Subsection 17B-1-403(1)(a) and an area included within a municipality's annexation policy plan under Section 10-2-401.5 shall be considered to be part of that municipality.