The process to dissolve a special district may be initiated by: (1) for an inactive special district: (a) (i) for a special district whose board of trustees is elected by electors based on the acre-feet of water allotted to the land owned by the elector, a petition signed by the owners of 25% of the acre-feet of water allotted to the land within the special district; or (ii) for all other districts: (A) a petition signed by the owners of private real property that: (I) is located within the special district proposed to be dissolved; (II) covers at least 25% of the private land area within the special district; and (III) is equal in assessed value to at least 25% of the assessed value of all private real property within the special district; or (B) a petition signed by registered voters residing within the special district proposed to be dissolved equal in number to at least 25% of the number of votes cast in the district for the office of governor at the last regular general election before the filing of the petition; or (b) a resolution adopted by the administrative body; (2) for an active special district, a petition signed by: (a) for a special district whose board of trustees is elected by electors based on the acre-feet of water allotted to the land owned by the elector, the owners of 33% of the acre-feet of water allotted to the land within the special district; (b) for a special district created to acquire or assess a groundwater right for the development and execution of a groundwater management plan in coordination with the state engineer in accordance with Section 73-5-15, the owners of groundwater rights that: (i) are diverted within the district; and (ii) cover at least 33% of the total amount of groundwater diverted in accordance with the groundwater rights within the district as a whole; or (c) for all other districts: (i) the owners of private real property that: (A) is located within the special district proposed to be dissolved; (B) covers at least 33% of the private land area within the special district; and (C) is equal in assessed value to at least 25% of the assessed value of all private real property within the special district; or (ii) 33% of registered voters residing within the special district proposed to be dissolved; or (3) for an infrastructure financing district, a resolution adopted by the board of trustees.
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