(1) Except as provided in Subsection (2), within 10 days after certifying a petition under Subsection 17B-1-405(1)(b) the board of trustees of the proposed annexing special district shall mail or deliver a written notice of the proposed annexation, with a copy of the certification and a copy of the petition, to the legislative body of each:
(a) county in whose unincorporated area any part of the area proposed for annexation is located; and
(b) municipality in which any part of the area proposed for annexation is located.
(2) The board is not required to send a notice under Subsection (1) to:
(a) a county or municipality that does not provide the service proposed to be provided by the special district; or
(b) a county or municipality whose legislative body has adopted an ordinance or resolution waiving the notice requirement as to:
(i) the proposed annexing special district; or
(ii) the service that the proposed annexing special district provides.
(3) For purposes of this section, an area proposed to be annexed to a municipality in a petition under Section 10-2-403 filed before and still pending at the time of the filing of a petition under Subsection 17B-1-403(2)(a) or (c) and an area included within a municipality's annexation policy plan under Section 10-2-401.5 shall be considered to be part of that municipality.