§ 30-35-903 — Use of districts

(1) Such special taxing districts shall be used
when a service or level of service which a county is authorized to provide is to be
provided in substantially less than the entire area included within the county and
where resulting ad valorem taxes or charges may vary from those imposed in other
areas within the county.

(2) As long as the service is provided to the included territory, a special
taxing district may include, subject to the limitations of section 30-35-103 (2), any
territory within a county. The included territory need not be contiguous if the
noncontiguous territory is essential to the provision of such services or
improvements, and the same territory may lie within more than one special taxing
district so long as there is no duplication of services or improvements.

(3) No tract or parcel of real estate used for manufacturing, mining, railroad,
agricultural, or industrial purposes, together with the buildings, improvements,
machinery, or equipment or other personal property thereon, for which no direct
benefit is provided by the services or improvements of the special taxing district,
shall be included therein without the written consent of the owner thereof. If,
contrary to the provisions of this subsection (3), any such tract, parcel, or other
property thereon is included in any special taxing district, the owner thereof, upon
petition to the governing body of the home rule county, shall be entitled to have the
same excluded from the special taxing district free and clear of any contract,
obligation, lien, or charge to which it might have been liable as a part of the special
taxing district.

Legislative History

Source: L. 81: Entire article added, p. 1484, � 1, effective June 8.