Section 14-86-104 - Improvement district - Audit - Vacancy - Meetings(a)(1)(A) Ten percent (10%) or more of the property owners in an improvement district may present to the county judge of the county or to the mayor of the municipality in which the improvement district lies a petition and an affidavit: (i) Concerning the financial affairs of the improvement district; and(ii) Showing substantially insufficient financial information of an improvement district provided by the improvement district as a result of a valid request under the Freedom of Information Act of 1967, § 25-19-101 et seq.(B) Upon the presentation of a petition and affidavit under subdivision (a)(1)(A) of this section, the county judge or mayor shall request the financial information of the improvement district.(2)(A) The improvement district shall provide the financial information requested under subdivision (a)(1) of this section if the financial information exists.(B) If within thirty (30) days of the request under subdivision (a)(1) of this section the improvement district does not provide to the county judge or to the mayor the financial information or state that the financial information does not exist, the county judge or the mayor with the city council's approval may order an independent audit to be conducted of the improvement district at the improvement district's expense.(b) If a vacancy exists on a board of commissioners of an improvement district and the procedure for filling the vacancy is for the remaining commissioners to appoint a replacement commissioner, the county judge of the county or the mayor of the municipality in which the improvement district lies may appoint a replacement commissioner on his or her own accord or by petition of ten percent (10%) or more of the property owners in the improvement district.(c)(1) All meetings of the board of commissioners of an improvement district shall be held in a central and convenient location in the county or the municipality in which the improvement district lies.(2) Upon petition of ten percent (10%) or more of the property owners in the improvement district, the meeting location shall be determined by the county judge or the mayor.(d) This section does not apply to a general consolidated public utility system improvement district established under the General Consolidated Public Utility System Improvement District Law, § 14-217-101 et seq.Added by Act 2017, No. 623,§ 1, eff. 8/1/2017.