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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
-
1
1
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
2
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
1
1
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
3
(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
1
1
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
4
(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,
1
1
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
5
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....".
1
1
(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
6
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
1
1
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
7
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
1
1
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
8
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
1
1
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
9
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
1
1
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
10
(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
1
1
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