Utah Code § 17D-3-105: Conservation districts subject to other provisions.

(1) Subject to Subsection (3), a conservation district is, to the same extent as if it were a special district, subject to and governed by:

(a) Sections 17B-1-105, 17B-1-107, 17B-1-108, 17B-1-110, 17B-1-113, 17B-1-116, 17B-1-121, 17B-1-307, 17B-1-311, 17B-1-313, and 17B-1-314;

(b) Title 17B, Chapter 1, Part 6, Fiscal Procedures for Special Districts;

(c) Title 17B, Chapter 1, Part 7, Special District Budgets and Audit Reports;

(d) Title 17B, Chapter 1, Part 8, Special District Personnel Management; and

(e) Title 17B, Chapter 1, Part 9, Collection of Service Fees and Charges.

(2) For purposes of applying the provisions listed in Subsection (1) to a conservation district, each reference in those provisions to the special district board of trustees means the board of supervisors described in Section 17D-3-301.

(3) A conservation district may not exercise taxing authority.