House Bill 193 Summary

• Requires taxing districts to file legal descriptions and boundary maps with the county recorder, county assessor, and state tax commission within 30 days of formation or boundary change, but no later than January 10th of the following year.

• Mandates that formation, organization, or alteration documents include current contact information identifying an individual associated with the taxing district.

• Establishes a two-stage review process where the state tax commission notifies affected taxing authorities of errors or omissions within 28 days and provides 28 additional days to submit corrections before rejecting filings.

• Limits the state tax commission's review to boundary-related compliance issues and excludes review of notice requirements, open meetings law compliance, and other non-boundary provisions.

• Requires all taxing districts to maintain contiguous boundaries unless specifically authorized by law to form or annex with noncontiguous boundaries.