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(1) Except as provided in Subsection (2), each county whose unincorporated area includes and each municipality whose boundaries include some or all of the proposed local district shall bear their respective costs and expenses associated with the procedure under this part for creating a local district.
(2) Within a year after its creation, each local district shall reimburse the costs and expenses associated with the preparation, certification, and recording of the approved final local entity plat of the local district and accompanying documents under Section 17B-1-215.