Section 14-285-105 - Release(a) In a municipal recreation improvement district which is composed of two (2) noncontiguous areas, one (1) of which lies outside the boundaries of the municipality, the separate area which is located outside the boundaries of the municipality shall be deemed to be released from the municipal recreation district if the area meets the criteria of this section. The release shall become effective October 13, 1993. However, if, before the release becomes effective, a majority of the landholders in the separate area file a petition with the district seeking to remain in the district, then the area shall not be released from the district.(b) To be eligible for release from the district, the following criteria must be met: (1) The area lies at least one (1) mile outside the boundaries of the municipality;(2) The municipal recreation improvement district has been in existence for at least ten (10) years; and(3) The municipal recreation improvement district does not have recreation facilities located in the area.(c) Upon the release of an area, any unpaid taxes assessed shall be forgiven. This section shall not be construed to require any municipal recreation improvement district to refund any taxes paid on property located in areas released from the district in accordance with this section.