Section 7-11-1014 - Additional reporting procedures - coordination of information collection, transfer, and accessibility(1) Within 60 days after the creation of a special district or by January 1 of the effective tax year, whichever occurs first, the governing body shall provide to the department of revenue a: (a) legal description of the special district;(b) map of its boundaries;(c) list of the property taxpayers or owners of real property within the special district's boundaries; and(d) copy of the resolution establishing the special district, including any adopted method of assessment.(2) The department of revenue shall review the information provided in accordance with subsection (1) and work with the governing body to identify and correct any discrepancies before the information is recorded by the department.(3) If the governing body intends to submit any digital information to the department of revenue for the purposes of subsection (4)(b), the governing body shall notify the department of revenue as to the expected date of submission and submit the digital information in a manner prescribed by the department of revenue in consultation with the state library.(4) The state library, in coordination with the department of revenue, governing bodies, and other appropriate entities, may develop standards, best practices, and procedures for: (a) collecting and transferring between agencies any digital information submitted by a governing body for purposes of subsection (4)(b); and(b) creating digital information to map special districts for land information purposes authorized in Title 90, chapter 1, part 4, that can be accessed through the website of the state library.Amended by Laws 2013, Ch. 175, Sec. 1, eff. 7/1/2013.En. Sec. 10, Ch. 286, L. 2009.