(1) Subject to Subsection (3), a conservation district is, to the same extent as if it were a local district, subject to and governed by: (a) Sections 17B-1-105, 17B-1-107, 17B-1-108, 17B-1-110, 17B-1-112, 17B-1-113, 17B-1-116, 17B-1-121, 17B-1-307, 17B-1-311, 17B-1-313, and 17B-1-314; (b)Title 17B, Chapter 1, Part 6, Fiscal Procedures for Local Districts; (c)Title 17B, Chapter 1, Part 7, Local District Budgets and Audit Reports; (d)Title 17B, Chapter 1, Part 8, Local District Personnel Management; and (e)Title 17B, Chapter 1, Part 9, Collection of Service Fees and Charges.
(a) Sections 17B-1-105, 17B-1-107, 17B-1-108, 17B-1-110, 17B-1-112, 17B-1-113, 17B-1-116, 17B-1-121, 17B-1-307, 17B-1-311, 17B-1-313, and 17B-1-314;
(b)Title 17B, Chapter 1, Part 6, Fiscal Procedures for Local Districts;
(c)Title 17B, Chapter 1, Part 7, Local District Budgets and Audit Reports;
(d)Title 17B, Chapter 1, Part 8, Local District Personnel Management; and
(e)Title 17B, Chapter 1, Part 9, Collection of Service Fees and Charges.
(2) For purposes of applying the provisions listed in Subsection (1) to a conservation district, each reference in those provisions to the local district board of trustees means the board of supervisors described in Section 17D-3-301.
(3) A conservation district may not exercise taxing authority.