Notice of public hearing

(1) Before holding a public hearing required under Section 17B-1-409, the board of trustees of each proposed annexing special district shall: (a) mail notice of the public hearing and the proposed annexation to: (i) if the special district is funded predominantly by revenues from a property tax, each owner of private real property located within the area proposed to be annexed, as shown upon the county assessment roll last equalized as of the previous December 31; or (ii) if the special district is not funded predominantly by revenues from a property tax, each registered voter residing within the area proposed to be annexed, as determined by the voter registration list maintained by the county clerk as of a date selected by the board of trustees that is at least 20 but not more than 60 days before the public hearing; and (b) post notice of the public hearing and the proposed annexation in at least four conspicuous places within the area proposed to be annexed, no less than 10 and no more than 30 days before the public hearing. (2) Each notice required under Subsection (1) shall: (a) describe the area proposed to be annexed; (b) identify the proposed annexing special district; (c) state the date, time, and location of the public hearing; (d) provide a special district telephone number where additional information about the proposed annexation may be obtained; (e) specify the estimated financial impact, in terms of taxes and fees, upon the typical resident and upon the typical property owner within the area proposed to be annexed if the proposed annexation is completed; and (f) except for a proposed annexation under a petition that meets the requirements of Subsection 17B-1-413(1), explain that property owners and registered voters within the area proposed to be annexed may protest the annexation by filing a written protest with the special district board of trustees within 30 days after the public hearing.