(1) For purposes of this title:
(a) the owner of real property shall be:
(i) except as provided in Subsection (1)(a)(ii), the fee title owner according to the records of the county recorder on the date of the filing of the request or petition; or
(ii) for a proposed annexation under Part 4, Annexation, the lessee of military land, as defined in Section 63H-1-102, if the area proposed for annexation includes military land that is within a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act; and
(b) the value of private real property shall be determined according to the last assessment before the filing of the request or petition, as determined by:
(i) the county under Title 59, Chapter 2, Part 3, County Assessment, for property subject to assessment by the county;
(ii) the State Tax Commission under Title 59, Chapter 2, Part 2, Assessment of Property, for property subject to assessment by the State Tax Commission; or
(iii) the county, for all other property.
(2) For purposes of each provision of this title that requires the owners of private real property covering a percentage of the total private land area within the proposed special district to sign a request, petition, or protest:
(a) a parcel of real property may not be included in the calculation of the required percentage unless the request or petition is signed by:
(i) except as provided in Subsection (2)(a)(ii), owners representing a majority ownership interest in that parcel; or
(ii) if the parcel is owned by joint tenants or tenants by the entirety, 50% of the number of owners of that parcel;
(b) the signature of a person signing a request or petition in a representative capacity on behalf of an owner is invalid unless:
(i) the person's representative capacity and the name of the owner the person represents are indicated on the request or petition with the person's signature; and
(ii) the person provides documentation accompanying the request or petition that reasonably substantiates the person's representative capacity; and
(c) subject to Subsection (2)(b), a duly appointed personal representative may sign a request or petition on behalf of a deceased owner.