Amends and adds to existing law to provide for a temporary assessment to fund fire protection and emergency medical services.

LEGISLATURE OF THE STATE OF IDAHO
Sixty-eighth Legislature Second Regular Session - 2026
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 811
BY REVENUE AND TAXATION COMMITTEE
AN ACT	1
RELATING TO COMMUNITY INFRASTRUCTURE DISTRICTS; AMENDING SECTION 50-3101,	2
IDAHO CODE, TO REVISE A PROVISION REGARDING THE FORMATION OF A COMMUNITY	3
INFRASTRUCTURE DISTRICT AND TO MAKE TECHNICAL CORRECTIONS; AMENDING	4
SECTION 50-3102, IDAHO CODE, TO DEFINE A TERM, TO REVISE DEFINITIONS,	5
AND TO MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 50-3108, IDAHO	6
CODE, TO REVISE A PROVISION REGARDING THE MAXIMUM INDEBTEDNESS ALLOWED;	7
AMENDING SECTION 50-3111, IDAHO CODE, TO REVISE PROVISIONS REGARDING	8
THE TERMS OF BONDS; AMENDING CHAPTER 31, TITLE 50, IDAHO CODE, BY THE	9
ADDITION OF A NEW SECTION 50-3122, IDAHO CODE, TO ESTABLISH PROVISIONS	10
REGARDING FIRE PROTECTION SERVICES AND EMERGENCY SERVICES FEES FOR DIS-	11
TRICTS FORMED AFTER JANUARY 1, 2026; AMENDING SECTION 50-3112, IDAHO	12
CODE, TO PROVIDE CORRECT CODE REFERENCES; AND DECLARING AN EMERGENCY	13
AND PROVIDING AN EFFECTIVE DATE.	14
Be It Enacted by the Legislature of the State of Idaho:	15
SECTION 1. That Section 50-3101, Idaho Code, be, and the same is hereby	16
amended to read as follows:	17
50-3101. PURPOSE, RELATIONSHIP WITH OTHER LAWS AND SHORT TITLE. (1)	18
The purpose of this chapter is:	19
(a) To encourage the funding and construction of regional community in-	20
frastructure in advance of actual developmental growth that creates the	21
need for such additional infrastructure;	22
(b) To provide a means for the advance payment of development impact	23
fees established in chapter 82, title 67, Idaho Code, and the community	24
infrastructure that may be financed thereby; and	25
(c) To create additional financial tools and financing mechanisms that	26
allow new growth to more expediently pay for itself.	27
(2) Only community infrastructure to be publicly owned by this state or	28
a political subdivision thereof may be financed pursuant to this chapter.	29
(3) A community infrastructure district may only be formed pursuant to	30
this chapter only by a city in the city's incorporated area, or by a county	31
in an area contained within a city's comprehensive plan with the city's con-	32
sent, or by a county when the district is outside of a city's comprehensive	33
plan.	34
(4) A community infrastructure district may be formed only after (i)	35
prior review and approval by the governing body of each county or city in	36
which the district is proposed to be located of a petition requesting the	37
formation of the district, and (ii) the necessary approvals for site de-	38
velopment under the local land use planning act, sections 67-6501 et seq.,	39
Idaho Code, and the planning and zoning ordinances of each county and city	40
in which the district is proposed to be located have been obtained; provided	41
however, that where there will be phased development, approvals obtained	42

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for the first phase of site development shall be sufficient for the initial	1
creation and organization of the district. The formation of a district	2
pursuant to this chapter shall not prevent the exercise by a county, city	3
or other political subdivision of any of its powers on the same basis as on	4
all other land within its jurisdiction. Notwithstanding the formation of a	5
district, the development of real property located within the district shall	6
remain subject to the provisions of chapter 65, title 67, Idaho Code, and	7
the applicable planning and zoning ordinances of the counties and cities in	8
which the district is located. The formation of a district pursuant to this	9
chapter shall not prevent the subsequent establishment of other districts or	10
the improvement or assessment of land within the district by a county, city	11
or other political subdivision.	12
(5) This chapter shall be known and may be cited as the "Community In-	13
frastructure District Act."	14
SECTION 2. That Section 50-3102, Idaho Code, be, and the same is hereby	15
amended to read as follows:	16
50-3102. DEFINITIONS. As used in this chapter, the following terms	17
shall have the meanings as stated:	18
(1) "Assessment area" means real property within the boundaries of a	19
community infrastructure district that is the subject of a specific special	20
assessment as set forth in this chapter.	21
(2) "Community infrastructure" means improvements that have a substan-	22
tial nexus to the district and directly or indirectly benefit the district.	23
Community infrastructure excludes public improvements fronting individual	24
single-family residential lots. Community infrastructure includes plan-	25
ning, design, engineering, construction, acquisition or installation of	26
such infrastructure, including the costs of applications, impact fees and	27
other fees, permits and approvals related to the construction, acquisition	28
or installation of such infrastructure, and incurring expenses incident to	29
and reasonably necessary to carry out the purposes of this chapter. Com-	30
munity infrastructure includes all public facilities as defined in section	31
67-8203(24), Idaho Code, and, to the extent not already included within the	32
definition in section 67-8203(24), Idaho Code, the following:	33
(a) Highways, parkways, expressways, interstates, or other such des-	34
ignations, interchanges, bridges, crossing structures, and related ap-	35
purtenances;	36
(b) Public parking facilities, including all areas for vehicular use	37
for travel, ingress, egress and parking;	38
(c) Trails and areas for pedestrian, equestrian, bicycle or other non-	39
motor vehicle use for travel, ingress, egress and parking;	40
(d) Public safety facilities;	41
(e) Acquiring interests in real property for community infrastructure;	42
(f) Financing costs related to the construction of items listed in this	43
subsection; and	44
(g) Impact fees.	45
(3) "Community infrastructure segment" means a separate or a dis-	46
cernible portion of a construction contract attributable to community	47
infrastructure.	48

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(4) "Debt service" means the principal of, interest on and premium, if	1
any, on the bonds when due, whether at maturity or prior redemption, and fees	2
and costs of registrars, trustees, paying agents or other agents necessary	3
to handle the bonds and the costs of credit enhancement or liquidity support.	4
(5) "Discharge date" means the date on which no further payments will be	5
due on an outstanding bond, regardless of the amount of principal and inter-	6
est paid prior to such date, as provided in section 50-3111, Idaho Code.	7
(5) (6) "District" means a community infrastructure district formed	8
pursuant to this chapter. A district formed after July 1, 2022, shall not	9
exclude from the district any land that is completely surrounded by property	10
in the district. A district shall only include only contiguous property	11
at the time of formation. Land that is connected by only a shoestring or	12
strip of land that comprises a railroad or highway right-of-way shall not be	13
considered contiguous for the purposes of this chapter. Subsequent to a dis-	14
trict's formation, a district may include noncontiguous property but only if	15
specifically determined by the district board to have a substantial nexus to	16
the initial district or to the community infrastructure contemplated by the	17
initial district and then authorized by the district board in its discretion	18
and pursuant to section 50-3106, Idaho Code.	19
(6) (7) "District board" means the board of directors of the district.	20
(7) (8) "District development agreement" means an agreement between a	21
property owner or developer, the county or city, any other political subdi-	22
vision of the state, and/or the district. A district development agreement	23
shall be used to establish obligations of the parties to the agreement re-	24
lating to district financing and development, including: intergovernmental	25
agreements; the ultimate public ownership of the community infrastructure	26
financed by the district; the understanding of the parties with regard to	27
future annexations of property into the district; the total amount of bonds	28
to be issued by the district and the property taxes and special assessments	29
to be levied and imposed to repay the bonds and the provisions regarding	30
the disbursement of bond proceeds; the financial assurances, if any, to be	31
provided with respect to the bonds; impact and other fees imposed by gov-	32
ernmental authorities, including credit, prepayment and/or reimbursement	33
with respect thereto; temporary assessments and the disbursement of revenue	34
from such assessments pursuant to section 50-3122, Idaho Code; and other	35
matters relating to the community infrastructure, such as construction, ac-	36
quisition, planning, design, inspection, ownership and control. A district	37
development agreement shall be in addition to and shall not supplant any de-	38
velopment agreement entered into pursuant to section 67-6511A, Idaho Code,	39
pursuant to which a governing body may require or permit, as a condition of	40
rezoning, that an owner or developer make a written commitment concerning	41
the use or development of the subject parcel.	42
(8) (9) "General plan" means the general plan described in section	43
50-3103(1), Idaho Code, as the plan may be amended from time to time.	44
(9) (10) "Governing body" means the county commissioners or city coun-	45
cil that by law is constituted as the governing body of the county or city in	46
which the district is located. Reference in this chapter to "governing body	47
or bodies" shall mean the governing body or bodies of each county and city in	48
which the district is located.	49

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(10) (11) "Owner" means the person listed as the owner of real property	1
within the district or a proposed district on the current property rolls in	2
effect at the time that the action, proceeding, hearing or election has be-	3
gun; provided however, that if a person listed on the property rolls is no	4
longer the owner of real property within the district or a proposed district	5
and the name of the successor owner becomes known and is verified by recorded	6
deed or other similar evidence of transfer of ownership, the successor owner	7
shall be deemed to be the owner for the purposes of this chapter.	8
(11) (12) "Market value for assessment purposes" means the amount of the	9
last preceding equalized assessment of all taxable property and excludes	10
all property exempt from taxation pursuant to section 63-602G, Idaho Code,	11
within the community infrastructure district on the tax rolls completed and	12
available as of the date of approval in the district bond issuance.	13
(12) (13) "Person" means any entity, individual, corporation, partner-	14
ship, firm, association, limited liability company, limited liability part-	15
nership, trust or other such entities as recognized by the state of Idaho.	16
A "person in interest" is any person who is a qualified elector in the dis-	17
trict, who is an owner of real property in the district or who is a real prop-	18
erty taxpayer in the district.	19
(13) (14) "Qualified elector" means a person who possesses all of the	20
qualifications required of electors under the general laws of the state of	21
Idaho and:	22
(a) Resides within the boundaries of a district or a proposed district	23
and who is a qualified elector. For purposes of this chapter, such elec-	24
tor shall also be known as a "resident qualified elector"; or	25
(b) Is an owner of real property that is located within the district or a	26
proposed district, who is not a resident qualified elector as set forth	27
above. For purposes of this chapter, such elector shall also be known as	28
an "owner qualified elector."	29
(14) (15) "Special assessment" means an assessment imposed upon real	30
property located within an assessment area for a specific purpose and of a	31
special benefit to the affected property, collected and enforced in the same	32
manner as property taxes, that may be apportioned according to the direct or	33
indirect special benefits conferred upon the affected property, as well as	34
any, or any combination, of the following: acreage, square footage, front	35
footage, the cost of providing community infrastructure for the affected	36
property, or any other reasonable method as determined by the district	37
board.	38
SECTION 3. That Section 50-3108, Idaho Code, be, and the same is hereby	39
amended to read as follows:	40
50-3108. GENERAL OBLIGATION BONDS -- ELECTION -- MAXIMUM INDEBTEDNESS	41
ALLOWED -- LEVY. (1) After district formation, whenever the district board	42
shall deem it advisable to issue general obligation bonds of the district,	43
the district board shall provide therefor by resolution, which resolution	44
shall specify and set forth the community infrastructure and other costs and	45
expenses approved by the district board consistent with the general plan to	46
be financed with the bonds, and make provision for the collection of an an-	47
nual tax sufficient to pay the interest on the bonds as it falls due, and also	48

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to constitute a sinking fund for the payment of the principal thereof as re-	1
quired by the constitution and laws of the state of Idaho.	2
(2) The resolution shall also provide for holding an election, held	3
in compliance with section 50-3112, Idaho Code, to submit to the qualified	4
electors of the district the question of authorizing the district to issue	5
general obligation bonds of the district to provide money for said community	6
infrastructure consistent with the general plan. The ballot used in such	7
election shall be in form substantially as follows: "In favor of issuing	8
bonds to the amount of.......... dollars for the purpose stated in Resolu-	9
tion No....," and "Against issuing bonds to the amount of......... dollars	10
for the purpose stated in Resolution No....".	11
(3) If two-thirds (2/3) of the qualified electors at such election	12
assent to the issuing of the bonds and the incurring of the indebtedness	13
thereby created for the purpose aforesaid, the district board shall there-	14
upon be authorized to issue and create such indebtedness in the manner and	15
for the purposes specified in said resolution, and the bonds shall be issued	16
and sold in the manner provided by the laws of the state of Idaho, and the	17
district board by further resolution shall be entitled to issue and sell	18
the bonds in series or divisions up to the authorized amount without the	19
further vote of the qualified electors, and to issue and sell such bonds at	20
such times and in such amounts as the district board deems appropriate to	21
carry out a community infrastructure project or projects in phases; pro-	22
vided however, that before any issuance of the bonds, including issuance in	23
series or divisions and, in addition to such other determinations made by	24
the district board as it may deem reasonable and prudent, the district board	25
shall also determine whether reasonable financial assurance for the payment	26
of the debt service on the bonds through additional collateral, payment	27
guarantee or otherwise shall be required from a developer. The developer	28
shall be consulted and shall be given a reasonable period of time within	29
which to appear, either in person or in writing, and respond to any proposed	30
financial assurance. If, following such developer's response, the district	31
board determines that reasonable financial assurance shall be required, the	32
district board shall specify the type and amount of the financial assurance	33
required in its resolution.	34
(4) In no event shall the aggregate outstanding principal amount of	35
general obligation bonds and any other indebtedness for which the full faith	36
and credit of the district are pledged exceed nine percent (9%) of the ac-	37
tual or adjusted market value for assessment purposes on all taxable real	38
property within the district as such valuation existed on December 31 of the	39
previous year.	40
(5) After the bonds are issued, the district shall enter in its minutes	41
a record of the bonds sold and their number and dates and shall periodically	42
collect the pledged revenues to pay the debt service on the bonds when due.	43
(6) Bond proceeds received by the district shall be held in a segregated	44
account and shall be disbursed therefrom only for:	45
(a) The payment of community infrastructure and/or community in-	46
frastructure segments approved by the district board and actually	47
completed; or	48
(b) For the purpose of reimbursing actually paid expenditures relating	49
to community infrastructure as approved by the district board; provided	50

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however, that lien releases with respect to the payment made must be ob-	1
tained from the underlying providers of labor, work, services or mate-	2
rials as a condition to such payment; or	3
(c) For the payment or reimbursement of governmentally imposed impact	4
fees as approved by the district board.	5
(7) Completion of community infrastructure may be phased and payment	6
made pursuant to a draw schedule. Bond proceeds shall be expended on the com-	7
munity infrastructure within three (3) years after issuance. Prior to is-	8
suance of the bonds, the district board shall determine that such bond pro-	9
ceeds can reasonably be expended within that time.	10
(8) Each year, prior to the time for the certification required under	11
section 50-3114, Idaho Code, the district board shall levy a tax upon all	12
taxable real property within the district, sufficient, together with any	13
money from the sources described in section 50-3107(3), Idaho Code, to pay	14
debt service on the bonds when due. The levy shall be made by resolution	15
entered upon the minutes of the district board, and it shall be the duty of	16
the clerk of the district, immediately after entry of the resolution in the	17
minutes, to transmit to the board of county commissioners in each county	18
in which the district is located the certification required under section	19
50-3114, Idaho Code. Such tax levied shall then be collected and accounted	20
for at the time and in the form and manner as other taxes are collected and	21
accounted for under the laws of this state. Moneys derived from the levy of	22
property taxes to pay the debt service on the bonds shall be kept separately	23
from other funds of the district. A district's levy of property taxes shall	24
constitute a lien on all taxable real property within the district.	25
(9) The district may issue and sell refunding bonds to refund general	26
obligation bonds of the district authorized by this section. The principal	27
amount of the refunding bonds may be more or less than the principal amount of	28
the bonds being refunded, provided that the proceeds of the refunding bonds	29
are used only for refunding purposes and payment of the costs thereof, and	30
the total obligation of the district is not increased, that is, if the amount	31
of the refunding bonds is more than the principal amount of the bonds being	32
refunded, issuance of the refunding bonds will result in a net present value	33
savings to the district. No election shall be required in connection with	34
the issuance and sale of such refunding bonds. Refunding bonds issued pur-	35
suant to this section shall have a final maturity date no later than the final	36
maturity date of the bonds being refunded.	37
SECTION 4. That Section 50-3111, Idaho Code, be, and the same is hereby	38
amended to read as follows:	39
50-3111. TERMS OF BONDS. (1) For any bonds issued under this chap-	40
ter, the district board shall prescribe the denominations of the bonds, the	41
principal amount of each issue and the form of the bonds and shall establish	42
the maturities, which shall not exceed thirty (30) years from the date of	43
issuance of such bonds, interest payment dates and interest rates, whether	44
fixed or variable, not exceeding the maximum rate stated in the notice of	45
the election or the resolution of the district board. The bonds, up to the	46
aggregate authorized principal amount thereof, may be issued in whole or	47
divided into series, and by supplementary resolution adopted from time to	48
time by the district board, the district may issue any remaining principal	49

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amount of the bonds in one (1) or more subsequent divisions. No election	1
shall be required in connection with the issuance of any remaining principal	2
amount of the bonds in a subsequent division. The bonds may be sold by com-	3
petitive bid or negotiated sale for public or private offering at, below or	4
above par. The proceeds of the bonds shall be deposited with the treasurer,	5
or with a trustee or agent designated by the district board, to the credit	6
of the district to be withdrawn for the purposes provided by this chapter.	7
Pending that use, the proceeds may be invested as determined by the district	8
board. The bonds shall be made payable as to both principal and interest	9
solely from revenues of the district, and shall specify the revenues pledged	10
for such purposes, and shall contain such other terms, conditions, covenants	11
and agreements as the district board deems proper. The bonds may be payable	12
from any combination of taxes or revenues of the types described in sections	13
50-3108, 50-3109 and , 50-3110, and 50-3122, Idaho Code.	14
(2) Any bonds issued pursuant to this chapter on and after July 1, 2026,	15
shall be automatically discharged, regardless of any principal or interest	16
that may be outstanding, on the date that is forty (40) years after the is-	17
suance of such series of bonds. Such discharge date shall be automatic and	18
shall not require any further action on the part of the district.	19
(3) Any district formed pursuant to this chapter shall be dissolved in	20
the year that is five (5) years after completion of all work to be performed	21
under a district's general plan, as long as no bonds remain outstanding. If	22
any bonds remain outstanding after such year, such district shall be dis-	23
solved in the year after such bonds are paid.	24
SECTION 5. That Chapter 31, Title 50, Idaho Code, be, and the same is	25
hereby amended by the addition thereto of a NEW SECTION, to be known and des-	26
ignated as Section 50-3122, Idaho Code, and to read as follows:	27
50-3122. FIRE PROTECTION SERVICES AND EMERGENCY MEDICAL SERVICES FEES	28
FOR DISTRICTS FORMED AFTER JANUARY 1, 2026. (1) A community infrastructure	29
district formed after January 1, 2026, may impose an annual fee for fire pro-	30
tection services and emergency medical services if authorized by the govern-	31
ing body in the district development agreement.	32
(2) A fee under this section may be imposed on each residential property	33
for a term not to exceed five (5) years, commencing upon the transfer of title	34
to the first residential homeowner. Notwithstanding any provision of law to	35
the contrary, the district shall be exempt from providing public notice when	36
a fee is imposed on a property for the first time. The existence, terms, and	37
any applicable amounts of the fee shall be disclosed in the property disclo-	38
sure notice and shall be signed and acknowledged by any purchaser prior to	39
purchase. The obligation to pay the fee shall run with the property, and any	40
subsequent owner who acquires title within the original five (5) year period	41
shall be responsible for payment of the fee for the remainder of that five (5)	42
year term. No fee under this section may be extended or renewed beyond its	43
initial five (5) year term, and each such fee shall expire at the end of the	44
five (5) year term without further notice or action. Upon the expiration of	45
the fee for a property as provided in this section, the district shall have no	46
further authority to impose a fee under this section on that same property.	47
(3) The initial amount of the fee and any provision for annual increases	48
shall be as set forth in the district development agreement, provided that	49

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the amount of the fee shall not increase by more than two percent (2%) in any	1
year.	2
(4) The fee shall be collected and accounted for at the time and in the	3
form and manner as property taxes are collected and accounted for under the	4
laws of this state. All revenues from the fee shall be kept separate from	5
other district funds in a dedicated fund and may accumulate from year to year	6
to ensure the availability of moneys to pay for or offset the costs of fire	7
protection services and emergency medical services as authorized in this	8
section.	9
(5) The district board shall budget and disburse the fee proceeds col-	10
lected pursuant to this section solely to pay for or offset the costs of	11
fire protection services and emergency medical services for the district.	12
Permissible expenditures shall include but not be limited to salaries and	13
benefits of fire protection services personnel and emergency medical ser-	14
vices personnel; procurement, maintenance, repair, or replacement of fire	15
protection services or emergency medical services equipment; fire protec-	16
tion services training; emergency medical services training; and other	17
operational expenses necessary for fire protection and emergency response.	18
Notwithstanding the provisions of this subsection, the fee may be pledged to	19
bonds issued by the district if a portion of the net proceeds of bonds is used	20
to fund the costs of fire protection services and emergency medical services	21
for the district.	22
(6) The district may enter into agreements with cities, fire protection	23
districts, ambulance districts, or other service providers to furnish fire	24
protection services or emergency medical services to the district and may	25
distribute fee revenues to such service providers pursuant to such agree-	26
ments or as provided in the district development agreement. In no event	27
shall the district be required to pay any amount in excess of collections	28
from the fees.	29
SECTION 6. That Section 50-3112, Idaho Code, be, and the same is hereby	30
amended to read as follows:	31
50-3112. NOTICE AND CONDUCT OF ELECTION. (1) Any election pursuant	32
to this chapter shall be a nonpartisan election, and in regard to election	33
dates, shall be held in compliance with section 34-106, Idaho Code, or sec-	34
tion 50-405, Idaho Code. Except as otherwise specifically set forth in this	35
section, the district board shall cause the election to be held and conducted	36
in the same manner prescribed by law for the holding of general elections in	37
this state, including chapter 14, title 34, Idaho Code, and shall call the	38
election by posting notices in three (3) public places within the boundaries	39
of the district not less than thirty (30) days before the election. Notice	40
shall also be published twice, the first time not less than twelve (12) days	41
prior to the election and the second time not less than five (5) days prior to	42
the election, in a newspaper of general circulation in each county or city	43
in which the proposed district is located. A copy of such notice shall also	44
be mailed to each district resident and each owner of real property in the	45
district if known or such owner's agent if known, addressed to such person	46
at his or her post office address if known or, if unknown, to a post office in	47
the county or city where the district is located. Ownership of real property	48

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shall be determined as of the date of the adoption of the resolution ordering	1
the hearing. The notice shall state:	2
(a) The place of holding the election;	3
(b) Subject to section 34-1409, Idaho Code, the hours during the day in	4
which the polls will be open;	5
(c) If the election is a bond election, whether the bonds are general	6
obligation bonds or revenue bonds, the total principal amount of bonds	7
to be authorized, whether the bonds will be issued in series, the maxi-	8
mum rate of interest to be paid on the bonds and the maximum term of the	9
bonds, not exceeding thirty (30) years;	10
(d) If the election is an election to change or eliminate an existing	11
tax, the maximum tax amount to be imposed as a result of the change or	12
elimination;	13
(e) The purposes for which property taxes levied and revenues raised	14
will be used, including a description of the community infrastructure	15
to be financed with tax revenues, district revenues or bond proceeds;	16
(f) That the imposition of property taxes will result in a lien for the	17
payment thereof on real property within the district; and	18
(g) That a general plan is on file with the county clerk of each county	19
in which the district is located.	20
(2) The district board shall determine the date of the election and the	21
polling place or places for the election. The district board may establish,	22
change, and consolidate election precincts within the district, as it deems	23
necessary and appropriate, and shall define precinct boundaries.	24
(3) Subject to section 50-3102(10) and (13) 50-3102(11) and (14), Idaho	25
Code, the current property rolls for the district and current voter lists in	26
effect at the time that the election has begun shall be used to determine the	27
qualified electors. If the district includes land lying partly in and partly	28
out of any precinct, the voter lists may contain the names of all electors in	29
the precinct, and the precinct boards at those precincts shall require that a	30
prospective elector execute an affidavit stating that the elector is also a	31
qualified elector.	32
(4) If the district is to be located within two (2) or more counties	33
and/or cities, the election shall be held on the same day in each jurisdic-	34
tion.	35
(5) The ballot material provided to each voter shall include:	36
(a) For an election concerning the issuance of bonds, an impartial de-	37
scription of the bonds to be issued and an impartial description of the	38
property taxes to be imposed; the method of apportionment, collection	39
and enforcement and other details sufficient to enable each qualified	40
elector to reasonably estimate the amount of tax he or she will be obli-	41
gated to pay; and a statement that the issuance of the bonds and the im-	42
position of property taxes is for the provision of certain, but not nec-	43
essarily all, community infrastructure that may be needed or desirable	44
within the district, and that other taxes or assessments by other gov-	45
ernmental entities may be presented for approval by qualified electors;	46
and	47
(b) For an election to change an existing maximum tax or eliminate an	48
existing tax, an impartial description of the change or elimination.	49

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(6) Within ten (10) days after an election, the district board shall	1
meet and canvass the returns, and declare the results thereof. At least a	2
two-thirds (2/3) majority of the votes cast at the election shall be required	3
for issuing bonds or changing an existing tax. The canvass may be continued	4
for an additional period not to exceed thirty (30) days at the election of the	5
district board for the purpose of completing the canvass. Failure of a re-	6
quired majority to vote in favor of the matter submitted shall not prejudice	7
the submission of the same or similar matters at a later election. The can-	8
vass of any general obligation bond election shall be filed and recorded in	9
each county in which the district is located.	10
(7) In any election held pursuant to this chapter, every voter may vote	11
at any election held pursuant to this chapter, but shall be entitled to cast	12
votes, as follows: (i) each resident qualified elector shall be entitled to	13
one (1) vote; and (ii) each owner qualified elector shall be entitled to one	14
(1) vote. An owner qualified elector shall not be entitled to an additional	15
vote as a result of also being a resident of the district. When record title	16
is held in more than one (1) name, the owners shall file with the clerk of the	17
district at or prior to the election a designation in writing, of which one of	18
the owners shall be deemed the owner for purposes of voting.	19
(8) In conducting an election, the polling official may require evi-	20
dence of ownership of property and designation of the power to exercise the	21
vote of any owner consistent with the provisions of this section and section	22
50-3102(10) 50-3102(11), Idaho Code.	23
SECTION 7. An emergency existing therefor, which emergency is hereby	24
declared to exist, this act shall be in full force and effect on and after	25
July 1, 2026.	26

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