(1) Persons proposing the organization of a district, except for a district that is contained entirely within the boundaries of a municipality and subject to section 32-21-106, shall submit a service plan in accordance with the requirements of section 32-1-202 (1) and shall pay any fee required pursuant to section 32-1-202 (3). (2) Notwithstanding section 32-1-202 (2), the service plan for the district must contain the following information: (a) A description of the proposed early childhood development services to be provided and the persons who will be eligible to receive those services; (b) Quality assurance measures; (c) A financial plan showing how the proposed services are to be financed, including the proposed operating revenue derived from property taxes and sales and use taxes for the first budget year of the district, which shall not be materially exceeded except as authorized pursuant to section 32-1-207. All proposed indebtedness for the district must be displayed together with a schedule indicating the year or years in which the debt is scheduled to be issued. The board of directors of the district shall notify the board of county commissioners or the governing body of the municipality, whichever is applicable, of any alteration or revision of the proposed schedule of debt issuance set forth in the financial plan. (d) A map of the proposed district boundaries; (e) If the district plans to construct facilities, a general description of the facilities to be constructed and the standards of such construction, including a statement of how the facility and service standards of the proposed district are compatible with facility and service standards of any county or municipality within which all or any portion of the proposed district is to be located; (f) If applicable, a general description of the estimated cost of acquiring or leasing land or facilities; the estimated costs of acquiring engineering, legal, and administrative services; the initial proposed indebtedness and estimated proposed maximum interest rates and discounts; and other major expenses related to the organization and initial operation of the district; (g) A description of any arrangement or proposed agreement with any political subdivision for the performance of any services between the proposed district and such other political subdivision, and, if the form contract to be used is available, it shall be attached to the service plan; (h) Information, along with other evidence presented at the hearing, satisfactory to establish that each of the criteria set forth in section 32-1-203, if applicable, is met; and (i) Such additional information as the board of county commissioners or the governing body of the municipality, whichever is applicable, may require on which to base its findings pursuant to section 32-1-203. (3) Except as provided in section 32-21-106, the board of county commissioners of each county that has territory included within the proposed district shall constitute the approving authority for the proposed district and shall review any service plan filed by the petitioners of a proposed district in accordance with section 32-1-203; except that section 32-1-203 (3.5)(a) does not apply to a district proposed pursuant to this article 21.
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