Section 17D-3-105 - Conservation districts subject to other provisions(1) Subject to Subsection (3), a conservation district is, to the same extent as if it were a special district, subject to and governed by: (a) Sections 17B-1-105, 17B-1-107, 17B-1-108, 17B-1-110, 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 Special Districts;(c) Title 17B, Chapter 1, Part 7, Special District Budgets and Audit Reports;(d) Title 17B, Chapter 1, Part 8, Special 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 special district board of trustees means the board of supervisors described in Section 17D-3-301.(3) A conservation district may not exercise taxing authority.Amended by Chapter 15, 2023 General Session ,§ 213, eff. 2/27/2023.Amended by Chapter 122, 2020 General Session ,§ 4, eff. 5/12/2020.Amended by Chapter 115, 2018 General Session ,§ 6, eff. 5/8/2018.Amended by Chapter 189, 2014 General Session ,§ 94, eff. 5/13/2014.Added by Chapter 103, 2012 General Session ,§ 1, eff. 5/8/2012.