TITLE 7. LOCAL GOVERNMENT

CHAPTER 6. FINANCIAL ADMINISTRATION AND TAXATION

Part 15. Resort Tax

Annexation Of Property Into Resort Area District -- Election

7-6-1551. Annexation of property into resort area district -- election. (1) Property may be annexed into a resort area district as provided in this section.

(2) The resort area district board of directors may recommend that property contiguous to an existing resort area district be annexed into the resort area district.

(3) If the board of directors recommends annexation, the board shall submit its recommendation to the board of county commissioners, along with a description or map of the existing district and a description or map of the area proposed to be annexed.

(4) (a) On receipt of the resort area district board's recommendation, the board of county commissioners shall submit the description or map of the existing district and the description or map of the area proposed to be annexed into the resort area district to the department of commerce, along with a review fee of $250 and any other information required by the department as necessary to determine whether the existing district with the proposed annexation qualifies as a resort area under 7-6-1501.

(b) The department of commerce shall determine whether the existing district with the proposed annexation qualifies as a resort area under 7-6-1501 and shall notify the board of county commissioners of its determination. If the existing district with the proposed annexation does not qualify as a resort area, the board of county commissioners may take no further action on the proposed annexation for a period of at least 1 year. If the existing district with the proposed annexation does qualify as a resort area, the board of county commissioners shall give notice of an election to be held in the area proposed to be annexed.

(5) The board of county commissioners shall give notice as required in 13-1-108 of the election to be held in the area proposed to be annexed. The election must be held in accordance with Title 13, chapter 1, part 5.

(6) If a majority of the votes cast by qualified electors on the question of annexation of the property into the resort area district are in favor of the annexation, the board of county commissioners shall enter into its minutes an order, by resolution, annexing the property into the district and shall cause to be created a map of the district that includes the annexed area. Immediately following the adoption of the resolution, the board of county commissioners shall file with the secretary of state and the county clerk and recorder a copy of the resolution and the map.

(7) The secretary of state shall issue a certificate of incorporation as provided in 7-6-1540.

(8) The resort area district board of directors that governed the district before annexation shall continue to operate, and the members shall continue to serve the members' terms. Upon occurrence of a vacancy or the expiration of a member's term, residents of the area that has been annexed are eligible for election or appointment to the board of directors under the provisions of 7-6-1543, 7-6-1544, and 7-6-1546.

(9) If the area proposed to be annexed includes property in more than one county, the board of county commissioners of each county shall comply with the provisions of this section.

History: En. Sec. 1, Ch. 285, L. 2013; amd. Sec. 98, Ch. 49, L. 2015.