(1) The process to create a special service district is initiated by: (a) the legislative body of a county or municipality that proposes to create a special service district adopting a resolution that: (i) declares that the public health, convenience, and necessity require the creation of a special service district; (ii) indicates the legislative body's intent to create a special service district; and (iii) complies with the requirements of Subsection (3); or (b) the filing of a petition that: (i) proposes the creation of a special service district; (ii) complies with the requirements of Subsections (2) and (3); and (iii) is filed with the legislative body of the county or municipality in whose boundary the proposed special service district is located.

(a) the legislative body of a county or municipality that proposes to create a special service district adopting a resolution that: (i) declares that the public health, convenience, and necessity require the creation of a special service district; (ii) indicates the legislative body's intent to create a special service district; and (iii) complies with the requirements of Subsection (3); or

(i) declares that the public health, convenience, and necessity require the creation of a special service district;

(ii) indicates the legislative body's intent to create a special service district; and

(iii) complies with the requirements of Subsection (3); or

(b) the filing of a petition that: (i) proposes the creation of a special service district; (ii) complies with the requirements of Subsections (2) and (3); and (iii) is filed with the legislative body of the county or municipality in whose boundary the proposed special service district is located.

(i) proposes the creation of a special service district;

(ii) complies with the requirements of Subsections (2) and (3); and

(iii) is filed with the legislative body of the county or municipality in whose boundary the proposed special service district is located.

(2) Each petition under Subsection (1)(b) shall: (a) be signed by: (i) the owners of at least 10% of the taxable value of taxable property within the proposed special service district; or (ii) at least 10% of the registered voters residing within the proposed special service district; and (b) indicate: (i) the residence address of each person who signs the petition; and (ii) if the person signs the petition as a property owner, the address or other description of the person's property sufficient to identify the property.

(a) be signed by: (i) the owners of at least 10% of the taxable value of taxable property within the proposed special service district; or (ii) at least 10% of the registered voters residing within the proposed special service district; and

(i) the owners of at least 10% of the taxable value of taxable property within the proposed special service district; or

(ii) at least 10% of the registered voters residing within the proposed special service district; and

(b) indicate: (i) the residence address of each person who signs the petition; and (ii) if the person signs the petition as a property owner, the address or other description of the person's property sufficient to identify the property.

(i) the residence address of each person who signs the petition; and

(ii) if the person signs the petition as a property owner, the address or other description of the person's property sufficient to identify the property.

(3) Each resolution under Subsection (1)(a) and petition under Subsection (1)(b) shall: (a) describe the boundaries of the proposed special service district; (b) specify each service that the special service district is proposed to provide; and (c) designate a name for the proposed special service district.

(a) describe the boundaries of the proposed special service district;

(b) specify each service that the special service district is proposed to provide; and

(c) designate a name for the proposed special service district.