IDAPA 35.01.03.225 — DOCUMENTATION FOR NEWLY ORGANIZED OR ALTERED TAXING DISTRICTS OR

REVENUE ALLOCATION AREAS UNDER THE JURISDICTION OF URBAN RENEWAL AGENCIES.
Sections 31-1411, 50-2907, 50-2908, 63-215, 63-807, 63-1202, 63-3029B, 63-3638, Idaho Code
01.
Definitions. The following definitions apply for cities, taxing districts, or revenue allocation areas
under the jurisdiction of urban renewal agencies being formed or altering boundaries.
(7-1-24)
a.
Alter or any derivatives of the word as used in Section 63-215, Idaho Code, means annex, de-
annex, or consolidate or derivatives of these words.
(7-1-24)
b.
Contiguous means being in actual contact or touching along a boundary or at a point and is
synonymous with abutting on.
(7-1-24)
c.
De-annex means to delete or remove a portion but not all of a boundary for a taxing district or
revenue allocation area by completing all legal requirements to establish a new boundary for the taxing district or
revenue allocation area.
(7-1-24)
d.
Disincorporate means completing all legal requirements to end the existence of a city.
(7-1-24)
e.
Dissolve or any derivatives of the word as used in Section 63-3638, Idaho Code, means completing
all legal requirements to end the existence of a taxing district or revenue allocation area.
(7-1-24)
f.
Legal description means a narrative that describes, by metes and bounds, a definite boundary of an
area of land that can be mapped on a tax code area map and shall include:
(7-1-24)
i.
Section, township, range, and meridian;
(7-1-24)
ii.
An initial point, being a government surveyed corner, such as a section corner, quarter corner, or
mineral survey corner;
(7-1-24)
iii.
A true point of beginning, defined by bearings and distances from the initial point, that begins a
new taxing district, revenue allocation area, or any alteration thereto; and
(7-1-24)
iv.
Bearings and distances that continuously define the boundary of any area with a closure accuracy
of at least one (1) part in five thousand (5,000). Variations from this closure requirement may be approved by the Tax
Commission if the description is sufficiently certain and accurate to ensure that the property is assigned to the proper
tax code area. Such variations may include:
(7-1-24)
(1)
Boundaries which follow mountain ranges, rivers, highways, lakes, canals and other physical
features that are clearly delineated on published U.S. Geological Survey quadrangle maps at scale 1:24,000; or
(7-1-24)
(2)
References to cardinal directions, government survey distances, and section or aliquot part corners;
or
(7-1-24)
(3)
References to recorded subdivision or town site plats, with copies of such plats; or
(7-1-24)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 225
Page 20
(4)
Legislatively established boundaries as defined by reference to Idaho Code sections; and
(7-1-24)
v.
The legal description to annex to or deannex from an existing taxing district or revenue allocation
area shall plainly and clearly define the boundary lines of the deannexed or annexed area and include a reference to
existing boundaries where contiguous.
(7-1-24)
g.
Map prepared in a draftsman-like manner means an original graphic representation or precise copy
matching the accompanying legal description and drafted to scale using standard mechanical drawing instruments or
a computer. The map shall include:
(7-1-24)
i.
Section, township, range, and meridian identifications;
(7-1-24)
ii.
North arrow, bar scale, and title block;
(7-1-24)
iii.
District name and ordinance number or order date;
(7-1-24)
iv.
Bearing and distance annotation between boundary points or a legend or table identifying the
bearing and distance between each set of boundary points;
(7-1-24)
v.
Clearly defined boundary lines of the newly formed city, taxing district, or revenue allocation area
or of the alteration to an existing one together with reference to the existing boundary where contiguous; and
(7-1-24)
vi.
Variations from the requirements of Paragraph 225.01.g. of this rule for what must be included on
the map may be approved by the Tax Commission if the map is sufficiently certain and accurate to ensure that the
property is assigned to the proper tax code area.
(7-1-24)
h.
A countywide taxing district is a taxing district having the same boundaries as one (1) or more
counties.
(7-1-24)
02.
Documentation to Be Filed for Newly Created or Altered Taxing Districts or Revenue
Allocation Area. The following documentation shall be filed with the county assessor, county recorder, and the Tax
Commission no later than thirty (30) days following the effective date of any action creating or altering a taxing
district or revenue allocation area boundary, but no later than January 10 of the following year when any action
creating or altering said boundary occurs after December 10.
(7-1-24)
a.
A legal description which plainly and clearly defines the boundary of a newly formed taxing
district or revenue allocation area or the boundary of an alteration to an existing one.
(7-1-24)
b.
A copy of a map prepared in a draftsman-like manner, or a record of survey as defined in Section
55-1902, Idaho Code, which matches the legal description.
(7-1-24)
c.
A copy of the ordinance or order effecting the formation or alteration.
(7-1-24)
d.
For fire districts annexing territory within an existing fire district and/or city, a copy of the written
approval from that existing fire district and/or city.
(7-1-24)
e.
In cases where newly created taxing district boundaries are countywide a copy of the ordinance or
order effecting the formation which clearly states that the newly formed district is to be countywide shall fulfill the
requirements of documents to be filed in Paragraphs 225.02.a. through 225.02.c. of this rule.
(7-1-24)
03.
Documentation to Be Filed for Disincorporated Cities, Dissolved Taxing Districts, or
Terminated Revenue Allocation Areas.
(7-1-24)
a.
No later than thirty (30) days following the effective date of the final action disincorporating a city
or dissolving a taxing district or revenue allocation area, but no later than January 10 of the following year if the final
action occurs after December 10, for the distributions of revenue as provided for in Sections 50-2908, 63-1202, 63-
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 225
Page 21
3029B and 63-3638, Idaho Code, the disincorporating, or dissolving entity shall file a copy of the ordinance or order
causing the disincorporation or dissolution with the county assessor, county recorder and the Tax Commission.
(7-1-24)
b.
Upon receipt of the ordinance or order from a disincorporating city or dissolving taxing district, or
in the case of a revenue allocation area, upon notification of revenues sufficient to cover expenses as provided in
Section 50-2903(5), Idaho Code, the Tax Commission shall prepare and send a list of the affected tax code area
number(s) to the city, taxing district, or urban renewal agency and to the appropriate assessor(s) and recorder(s)
within thirty (30) days except for any ordinance, order, or notification received after January 1 when the list shall be
sent by the fourth Friday of January.
(7-1-24)
c.
After fourteen (14) days from the date of the mailing of the list of the affected tax code area(s), the
Tax Commission shall process the disincorporation, dissolution, or termination unless it receives a response from the
disincorporating city, or dissolving taxing district, appropriate urban renewal agency, appropriate recorder(s) or
appropriate assessor(s) that an error exists in the identification of the tax code area(s).
(7-1-24)
d.
For revenue allocation areas formed prior to July 1, 2011, within thirty (30) days of one (1) year
prior to the termination date found in the formation ordinance or the date the revenue allocation area has been in
existence for twenty-three (23) years, the Tax Commission will notify the urban renewal agency of the date the
revenue allocation area is considered terminated. Such notice shall include a statement indicating that the revenue
allocation area may remain in existence if necessary to pay off existing bonded indebtedness, provided that, within
thirty (30) days of receipt of this notice, the urban renewal agency notifies the Tax Commission of such bonded
indebtedness.
(7-1-24)
e.
For the revenue allocation area formed beginning July 1, 2011, the notification procedures in
Paragraph 225.03.d. of this rule shall be initiated within thirty (30) days of one (1) year prior to the termination date
found in the formation ordinance or the date the revenue allocation area has been in existence for twenty (20) years.
(7-1-24)
04.
Digital Map Information. Digital map information in a format usable by the Tax Commission
may be submitted in addition to or as a substitute for any cloth, film, or paper copy maps. Such information shall be
accompanied by metadata that clearly defines map projection, datum and attributes.
(7-1-24)
05.
Deadline for Completion. December 31 of the current year shall be the deadline for completing
any action that creates, alters, or dissolves any taxing district or terminates a revenue allocation area or creates, alters,
or disincorporates any city.
(7-1-24)
06.
Approval of Property Tax Levy or Revenue Allocation. For the purpose of levying property
taxes or receiving revenue allocations, no newly formed or altered city, taxing district, or revenue allocation area shall
be considered formed or altered by the Tax Commission if it:
(7-1-24)
a.
Fails to provide the correct documentation plainly and clearly designating the boundaries of a
newly formed city, taxing district, or revenue allocation area or of an alteration to an existing one; or
(7-1-24)
b.
Fails to provide the correct documentation in sufficient time for the Tax Commission to comply
with Rule 404 of these rules; or
(7-1-24)
c.
Has boundaries which overlap with like taxing districts or revenue allocation areas.
(7-1-24)
d.
Is a revenue allocation area that has had one (1) previous annexation on or after July 1, 2011, and is
requesting to annex additional area.
(7-1-24)
07.
Notification. Notification required pursuant to Section 63-215, Idaho Code, is sent to affected
taxing districts, urban renewal agencies, and to any auditor(s) and assessor(s) of the involved county(ies).
(7-1-24)
08.
One Uniform System. The Tax Commission will prepare one (1) uniform system of tax code area
numbers and maps which shall be used by each county.
(7-1-24)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 230
Page 22
09.
Tax Code Areas. The Tax Commission shall create a separate, unique number for each tax code
area. If any area annexed to an existing revenue allocation area includes a taxing district with any fund which is not to
be used to generate funds to be distributed to an urban renewal agency, the boundaries of the area added to the
existing revenue allocation area shall constitute a separate tax code area.
(7-1-24)
10.
Furnished By The Tax Commission.
(7-1-24)
a.
Annually, the Tax Commission will post the following documents on the Tax Commission's
website:
(7-1-24)
i.
Updated tax code area maps;
(7-1-24)
ii.
Updated taxing district maps;
(7-1-24)
iii.
Updated revenue allocation area maps; and
(7-1-24)
iv.
Documentation of changes related to the above maps.
(7-1-24)
b.
Upon specific request, the Tax Commission will furnish without charge, one (1) hardcopy set of the
above documents to each appropriate assessor, recorder, treasurer, and entity with operating property assessed by the
Tax Commission. There shall be a charge for all other hardcopy maps.
(7-1-24)