Relating to annexing territory to rural fire protection districts; prescribing an effective date.

Authorizes board of directors of rural fire protection district to annex to district lands that are within seven road miles of fire station within district, or are brought within seven road miles of fire station within district by new road ], and that are not subject to assessments for fire protection by district ] included in rural fire protection district . Exempts annexation from requirements for district formation proceedings, requirement that county board determine territory of district and requirement of conference with State Forestry Department prior to annexation. Provides that annexation is not subject to election. Provides that annexed lands are subject to outstanding indebtedness of district, permanent rate limit established by district and local option taxes imposed by district. Provides that annexed lands may be subject to assessments for fire protection by district and certain fee. Provides that boundary change or proposed boundary change resulting from annexation applies in tax year beginning July 1, 2022, if boundary change or proposed boundary change is certain to become effective before July 1, 2022, and board of directors files final approved forms of legal description and map with county assessor and Department of Revenue on or before June 15, 2022. Takes effect on 91st day following adjournment sine die.