§ 32-1-104 — Establishment of a special districts file

(1) The division shall
promptly establish and maintain on a current basis, as a public record, a file listing
by name all special districts, listing the names and addresses of all the members of
the boards of the special districts, and recording all changes in the names or
boundaries of the special districts. The file shall also list the names of the officers
of each special district and a business address, a telephone number, and the name
of a contact person for each district. Annually, the division shall compile and
maintain a current and revised list of special districts for public inspection. Each
special district shall register its business address, its telephone number, and the
name of a contact person with the division when certifying the results of a district
election pursuant to section 1-11-103 or 1-13.5-1305 (1).

(2) On or before January 15 of each year, a special district shall file a copy of
the notice required pursuant section 32-1-809 (1) with the board of county
commissioners, the county assessor, the county treasurer, and the county clerk and
recorder of each county in which the special district is located, the governing body
of any municipality in which the special district is located, and the division.

(3) (a) The board of directors of an inactive special district may adopt a
resolution that describes and affirms its qualifications for its inactive status and
may direct that a notice of inactive status be filed with the board of county
commissioners and the city council of each county and city that approved its
service plan pursuant to section 32-1-204 or 32-1-204.5; the treasurer, assessor,
and the clerk and recorder of the county or counties in which the inactive special
district is located; the district court having jurisdiction over the formation of the
special district; the state auditor; and the division of local government. The notice of
inactive status shall be filed on or before December 15 of the year in which the
board adopts a resolution of inactive status. At the time of filing the notice of
inactive status, the district shall be in compliance with each of the requirements
specified in subsection (5) of this section.

(b) When the board of directors of a district on inactive status determines
that the district shall return to active status, the board shall adopt a resolution that
declares the district's return to active status and authorizes the filing of a notice of
the district's determination to return to active status with the same such entities
that received the notice of inactive status under paragraph (a) of this subsection (3).
The district's board of directors shall cause the district to be brought into
compliance for the remainder of the fiscal year in which the district returns to
active status with all legal requirements specified in this section for which the
district has otherwise been exempt while on inactive status. The district shall be in
compliance with such requirements within ninety days of delivery of notice of the
board's determination to return to active status pursuant to this paragraph (b). The
notices delivered pursuant to this subsection (3) shall be by certified mail, return
receipt requested, except where electronic filing is required by the receiving entity.

(c) The notice of inactive status, notice of continuing inactive status, and
notice of return to active status shall be standard forms developed by the division
and shall be made available on the division's website.

(d) A special district shall not return to active status until it has filed an
information statement under section 32-1-104.8.

(4) The special district shall be on inactive status during the period
commencing with the filing of its notice of inactive status pursuant to paragraph (a)
of subsection (3) of this section until such time as it has issued a notice of its
determination to return to active status pursuant to paragraph (b) of subsection (3)
of this section. During the period that a district is on inactive status, it shall not
issue any debt, impose a mill levy, or conduct any other official business other than
to conduct elections and to undertake procedures necessary to implement the
district's intention to return to active status. Inactive special districts shall file with
the state auditor and the division on or before December 15 of each year in which
the district is on inactive status a notice that it is continuing in such status for the
next fiscal year.

(5) Notwithstanding any other provision of law, inactive special districts are
exempt from compliance with subsection (2) of this section; sections 32-1-104.5 (3),
32-1-207 (3)(c), 32-1-306, 32-1-809, and 32-1-903; parts 1, 2, and 6 of article 1 of
title 29; and part 1 of article 1 and part 1 of article 5 of title 39.

Legislative History

Source: L. 81: Entire article R&RE, p. 1545, � 1, effective July 1. L. 85: Entire section amended, p. 1020, � 5, effective July 1. L. 92: (1) amended, p. 875, � 106, effective January 1, 1993. L. 93: (1) amended, p. 1790, � 77, effective June 6. L. 94: (1) amended, p. 1194, � 98, effective July 1. L. 2010: (3), (4), and (5) added, (HB 10-1362), ch. 360, p. 1710, � 2, effective August 11. L. 2013: (3)(d) added, (HB 13-1186), ch. 102, p. 325, � 3, effective August 7. L. 2015: (1) and (2) amended, (HB 15-1092), ch. 87, p. 250, � 2, effective August 5. L. 2021: (1) amended, (SB 21-160), ch. 133, p. 538, � 7, effective September 7; (5) amended, (SB 21-262), ch. 368, p. 2427, � 2, effective September 7.