(1) The legislative body adopting a resolution or ordinance approving the creation of a special service district shall: (a) within 30 days after adopting the resolution or ordinance, file with the lieutenant governor: (i) a copy of a notice of an impending boundary action, as defined in Section 67-1a-6.5, that meets the requirements of Subsection 67-1a-6.5(3); and (ii) a copy of an approved final local entity plat, as defined in Section 67-1a-6.5; and (b) upon the lieutenant governor's issuance of a certificate of incorporation under Section 67-1a-6.5, submit to the recorder of the county in which the special service district is located: (i) the original notice of an impending boundary action; (ii) the original certificate of incorporation; (iii) the original approved final local entity plat; and (iv) a certified copy of the resolution or ordinance approving the creation of the special service district.

(a) within 30 days after adopting the resolution or ordinance, file with the lieutenant governor: (i) a copy of a notice of an impending boundary action, as defined in Section 67-1a-6.5, that meets the requirements of Subsection 67-1a-6.5(3); and (ii) a copy of an approved final local entity plat, as defined in Section 67-1a-6.5; and

(i) a copy of a notice of an impending boundary action, as defined in Section 67-1a-6.5, that meets the requirements of Subsection 67-1a-6.5(3); and

(ii) a copy of an approved final local entity plat, as defined in Section 67-1a-6.5; and

(b) upon the lieutenant governor's issuance of a certificate of incorporation under Section 67-1a-6.5, submit to the recorder of the county in which the special service district is located: (i) the original notice of an impending boundary action; (ii) the original certificate of incorporation; (iii) the original approved final local entity plat; and (iv) a certified copy of the resolution or ordinance approving the creation of the special service district.

(i) the original notice of an impending boundary action;

(ii) the original certificate of incorporation;

(iii) the original approved final local entity plat; and

(iv) a certified copy of the resolution or ordinance approving the creation of the special service district.

(2) (a) Upon the lieutenant governor's issuance of a certificate of creation under Section 67-1a-6.5, the special service district is created and incorporated. (b) (i) The effective date of a special service district's incorporation for purposes of assessing property within the special service district is governed by Section 59-2-305.5. (ii) Until the documents listed in Subsection (1)(b) are recorded in the office of the recorder of the county in which the property is located: (A) the county, city, or town that created the special service district may not levy or collect a property tax for special service district purposes on property within the special service district; and (B) the special service district may not: (I) levy or collect an assessment on property within the special service district; or (II) charge or collect a fee for service provided to property within the special service district.

(a) Upon the lieutenant governor's issuance of a certificate of creation under Section 67-1a-6.5, the special service district is created and incorporated.

(b) (i) The effective date of a special service district's incorporation for purposes of assessing property within the special service district is governed by Section 59-2-305.5. (ii) Until the documents listed in Subsection (1)(b) are recorded in the office of the recorder of the county in which the property is located: (A) the county, city, or town that created the special service district may not levy or collect a property tax for special service district purposes on property within the special service district; and (B) the special service district may not: (I) levy or collect an assessment on property within the special service district; or (II) charge or collect a fee for service provided to property within the special service district.

(i) The effective date of a special service district's incorporation for purposes of assessing property within the special service district is governed by Section 59-2-305.5.

(ii) Until the documents listed in Subsection (1)(b) are recorded in the office of the recorder of the county in which the property is located: (A) the county, city, or town that created the special service district may not levy or collect a property tax for special service district purposes on property within the special service district; and (B) the special service district may not: (I) levy or collect an assessment on property within the special service district; or (II) charge or collect a fee for service provided to property within the special service district.

(A) the county, city, or town that created the special service district may not levy or collect a property tax for special service district purposes on property within the special service district; and

(B) the special service district may not: (I) levy or collect an assessment on property within the special service district; or (II) charge or collect a fee for service provided to property within the special service district.

(I) levy or collect an assessment on property within the special service district; or

(II) charge or collect a fee for service provided to property within the special service district.