The Utah County Commission Monday created a new transportation special service district, but county residents living in rural areas don't need to worry that new taxes or annual fees will be imposed as a result.

Commissioners created the district so the county can qualify for funding made available earlier this year by the Legislature. Without the district in place, the county would not have qualified for funding from the Mineral Lease and Trust Land Management Act.A five-member governing board will oversee how the money is spent but will have no power to impose fees or tax hikes without commission approval - something commissioners said they will not authorize.

During a public hearing earlier this month, commissioners agreed to delete a passage from a preliminary resolution that would have given the district power to issue bonds and to annually "impose fees and charges to pay for all or a part of the services to be provided by the district" and "levy taxes upon all taxable property within the district."

With the district in place, the county expects to receive $4,220 next year, $8,300 in 1990, $13,000 in 1991 and $18,000 in 1992. The funding, expected to continue rising in subsequent years, will be used to fund road maintenance and repairs in the county's unincorporated areas.

The commission has received only two letters protesting the district's formation. But because that opposition was based on fear of tax increases, Commission Chairman Malcolm Beck said, the letters' authors didn't understand the purpose behind the district's creation.

The district's governing board will be selected within the next two weeks, and the commission is still accepting recommendations for board members.