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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.
820
BY
REVENUE
AND
TAXATION
COMMITTEE
AN
ACT
1
RELATING
TO
TAXATION;
AMENDING
SECTION
63
-
3622VV,
IDAHO
CODE,
TO
REVISE
PRO
-
2
VISIONS
REGARDING
THE
IDAHO
INFORMATION
TECHNOLOGY
EQUIPMENT
SALES
TAX
3
EXEMPTION;
AMENDING
SECTION
63
-
4502,
IDAHO
CODE,
TO
LIMIT
ELIGIBILITY
4
FOR
THE
TAX
EXEMPTION
FOR
NEW
CAPITAL
INVESTMENTS
AND
TO
MAKE
TECHNICAL
5
CORRECTIONS;
AMENDING
SECTION
50
-
2903,
IDAHO
CODE,
TO
PROVIDE
A
CORRECT
6
CODE
REFERENCE;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
7
DATE.
8
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
9
SECTION
1.
That
Section
63
-
3622VV,
Idaho
Code,
be,
and
the
same
is
10
hereby
amended
to
read
as
follows:
1
1
63
-
3622VV.
IDAHO
INFORMATION
TECHNOLOGY
EQUIPMENT.
(1)
On
Except
as
12
otherwise
provided
in
this
section,
on
and
after
July
1,
2020,
there
is
ex
-
13
empted
from
the
taxes
imposed
by
this
chapter
the
purchase
or
use
of
eligi
-
14
ble
server
equipment
and
new
data
center
facilities,
as
defined
in
this
sec
-
15
tion
,
for
a
period
of
twenty
(20)
years
from
the
date
a
qualifying
business
16
entity's
final
approval
certification
is
issued
by
the
state
tax
commission
17
pursuant
to
subsection
(2)(l)(ii)
of
this
section
.
The
exemption
provided
18
in
this
section
shall
be
available
only
to
qualifying
business
entities
and
19
contractors
installing
eligible
server
equipment
or
building
new
data
cen
-
20
ter
facilities
for
qualifying
business
entities.
The
exemption
provided
in
21
this
section
shall
not
be
available
for
property
that
has
been
the
subject
of
22
business
incentives
granted
to
a
taxpayer
or
its
affiliates,
pursuant
to
the
23
Idaho
reimbursement
incentive
act,
sections
67
-
4737
through
67
-
4744,
Idaho
24
Code.
For
purchases
related
to
data
centers
that
commenced
construction
on
25
or
after
April
1,
2026,
the
exemption
provided
in
this
section
shall
apply
26
only
to
eligible
server
equipment.
27
(2)
As
used
in
this
section:
28
(a)
"Business
entity"
means
a
separate
legal
entity
or
separately
oper
-
29
ated
segment
of
business
that
exists
for
the
primary
purpose
of
engaging
30
in
a
commercial
activity
for
profit
and
whose
sole
purpose
is
the
oper
-
31
ation
of
a
data
center.
For
the
purposes
of
this
section,
a
separately
32
operated
segment
of
business
is
a
segment
of
a
business
for
which
sep
-
33
arate
records
are
maintained
and
that
is
operated
by
an
employee
or
em
-
34
ployees
whose
primary
employment
responsibility
is
to
operate
the
busi
-
35
ness
segment.
36
(b)
"Cabling"
means
a
fiber
or
copper
cable
used
in
data
centers
to
con
-
37
nect
information
sources
to
a
server
or
storage
device.
38
(c)
"Capital
investment"
means
real
or
tangible
personal
property
that
39
is
purchased
for
use
in
Idaho
and
is
used
by
a
business
entity
for
the
40
purpose
of
operating
a
data
center.
41
2
(d)
"Chiller"
means
a
cooling
system
used
in
data
centers
to
remove
heat
1
from
an
element
and
deposit
it
into
another
element.
2
(e)
"Commenced
construction"
means
physical
placement,
assembly,
or
3
installation
of
materials
or
equipment
that
will
make
up
part
of
a
data
4
center
and
that
takes
place
at
the
site
of
the
proposed
data
center.
5
(e)
(f)
"Commencement
of
operations"
means
the
date
on
which
a
certifi
-
6
cate
of
occupancy
is
issued
for
a
data
center.
7
(f)
(g)
"Data
center"
means
a
facility
comprised
of
one
(1)
or
more
8
buildings
in
Idaho
that
is
used
to
house
eligible
server
equipment
for
9
the
transmission
and
storage
of
data
where
the
facility
has
the
follow
-
10
ing
characteristics:
1
1
(i)
Uninterruptible
power
supplies,
generator
power,
or
both;
12
(ii)
Sophisticated
fire
suppression
and
prevention
systems;
and
13
(iii)
Enhanced
physical
security
and
restricted
access.
14
(g)
(h)
"Eligible
server
equipment"
means
new
server
equipment
ac
-
15
quired
by
a
qualifying
business
entity
as
described
in
this
subsection
16
that
is
maintained
and
operated
in
a
data
center
located
in
Idaho
for
17
the
sole
purpose
of
data
transmission
and
storage
services,
providing
18
data
and
transaction
processing
services,
information
technology
ser
-
19
vices,
or
computer
collocation
services.
"Eligible
server
equipment"
20
includes
servers,
rack
servers,
chillers,
storage
devices,
generators,
21
cabling,
and
enabling
software
integral
to
or
installed
on
such
equip
-
22
ment.
23
(h)
(i)
"Generator"
means
an
engine
used
in
data
centers
to
convert
me
-
24
chanical
energy
into
electricity.
25
(i)
(j)
"New
data
center
facilities"
means
buildings
or
structural
26
components
of
buildings,
including
equipment,
materials,
and
fixtures
27
thereof,
that
are
used
in
or
intended
for
use
primarily
as
a
data
center
28
in
Idaho.
29
(j)
(k)
"New
jobs"
means
new
jobs
created
in
Idaho
that
are
nonseasonal,
30
full
-
time
jobs
that
collectively
pay
an
average
weekly
wage
that
equals
31
or
exceeds
the
average
weekly
wage
for
the
county
where
the
data
center
32
is
located,
as
determined
by
the
most
recent
report
of
the
United
States
33
bureau
of
labor
statistics.
A
job
that
merely
changes
locations
within
34
the
state
of
Idaho
shall
not
be
considered
a
new
job
under
this
section.
35
New
jobs
must
exceed
the
business
entity's
highest
number
of
full
-
time
36
employees
in
Idaho
during
the
twenty
-
four
(24)
months
immediately
pre
-
37
ceding
the
commencement
of
operations
of
the
data
center.
38
(k)
(l)(i)
"Qualifying
business
entity"
means
a
business
entity
39
that
certifies
to
the
state
tax
commission
that
it
will
make
:
40
1.
Make
capital
investments
in
one
(1)
or
more
data
centers
41
after
July
1,
2020,
in
amounts
of
at
least
two
hundred
fifty
42
million
dollars
($250,000,000)
in
the
aggregate
within
the
43
first
five
(5)
years
after
commencement
of
construction
and
44
that
it
will
create
;
45
2.
Create
and
maintain
at
least
thirty
(30)
new
jobs
at
the
46
data
center
within
two
(2)
calendar
years
after
the
com
-
47
mencement
of
operations
.
;
48
3.
For
a
qualifying
business
entity
that
receives
an
exemp
-
49
tion
provided
in
this
section
on
or
after
April
1,
2026,
re
-
50
3
ceive
electricity
service
under
an
electricity
rate
sched
-
1
ule
or
energy
service
agreement
that
fully
recovers
from
the
2
qualifying
business
entity
all
costs
incurred
by
the
utility
3
in
providing
electricity
to
the
property
for
which
the
ex
-
4
emption
is
claimed;
and
5
4.
For
a
qualifying
business
entity
that
receives
an
ex
-
6
emption
provided
in
this
section
on
or
after
April
1,
2026,
7
prior
to
commencing
construction
of
a
data
center,
provide
8
written
notice
to
the
local
water
provider
serving
such
pro
-
9
posed
data
center's
location
and
the
department
of
water
10
resources
detailing
the
anticipated
water
consumption
needs
1
1
of
the
data
center
to
ensure
that
the
water
consumption
is
12
compatible
with
the
location
in
which
the
data
center
is
be
-
13
ing
constructed.
A
qualifying
business
entity
is
encouraged
14
to
take
action
to
conserve,
reuse,
and
replace
water.
This
15
includes
but
is
not
limited
to:
16
(A)
Using
water
-
efficient
fixtures
and
practices;
17
(B)
Treating,
infiltrating,
or
harvesting
rainwater;
18
(C)
Recirculating
or
recycling
water
within
the
cool
-
19
ing
system
before
discharging;
20
(D)
Partnering
with
state
and
local
governmental
en
-
21
tities
and
private
individuals
and
entities
to
use
data
22
center
discharge
water
for
irrigation,
water
conserva
-
23
tion,
aquifer
recharge,
or
other
beneficial
purposes,
24
if
available;
25
(E)
Using
reclaimed
water
where
possible
for
data
cen
-
26
ter
operations;
and
27
(F)
Supporting
water
restoration
efforts
in
local
wa
-
28
tersheds.
29
(ii)
Such
business
entities
shall
be
entitled
to
a
provisional
30
exemption
pursuant
to
this
section
during
the
period
in
which
they
31
make
capital
investments
in
data
center
property.
If
a
business
32
entity
fails
to
meet
the
investment
and
job
creation
requirements
33
provided
within
the
time
periods
required
in
this
section,
it
34
shall
pay
sales
or
use
taxes
that
would
have
been
due
if
not
for
the
35
granting
of
the
provisional
exemption.
If
a
business
entity
meets
36
the
investment
and
job
creation
requirements
provided
within
the
37
time
periods
required
in
this
section,
its
provisional
exemption
38
shall
become
final
without
further
action
and
the
state
tax
com
-
39
mission
shall
issue
and
deliver
a
written
certification
to
the
40
qualifying
business
confirming
such
final
approval
,
and
there
-
41
after
the
exemption
shall
also
apply
to
all
additional
purchases
42
of
eligible
server
equipment
and
purchases
associated
with
con
-
43
structing
new
data
center
facilities
until
the
exemption
expires
44
after
the
time
period
provided
in
subsection
(1)
of
this
section
.
45
(l)
(m)
"Rack
server"
means
a
computer
in
a
data
center
dedicated
to
use
46
as
a
server
and
designed
to
be
installed
in
a
framework
called
a
rack.
47
(m)
(n)
"Server"
means
a
computer
or
computer
program
used
in
data
cen
-
48
ters
that
manages
access
to
a
centralized
resource
or
service
in
a
net
-
49
work.
50
4
(n)
(o)
"Storage
device"
means
a
piece
of
computer
equipment
on
which
1
information
can
be
stored
and
that
is
used
in
data
centers.
2
(3)
The
state
tax
commission
shall
prepare
and
file
the
following
re
-
3
ports
with
the
senate
local
government
and
taxation
committee
and
the
house
4
revenue
and
taxation
committee:
5
(a)
Starting
in
2027,
the
state
tax
commission
shall
prepare
and
file
6
a
report
no
later
than
February
1
each
year
detailing
the
approximate
7
amount
of
sales
tax
revenue
forgone
by
the
state
in
the
previous
calen
-
8
dar
year
due
to
the
exemption
provided
in
this
section.
9
(b)
Starting
in
2032,
and
every
five
(5)
years
thereafter,
the
state
10
tax
commission
shall
prepare
and
file
along
with
its
report
pursuant
to
1
1
paragraph
(a)
of
this
subsection,
an
additional
report
detailing
the
12
following:
13
(i)
The
approximate
number
of
jobs
that
qualifying
business
en
-
14
tities
have
created
in
the
state
that
are
directly
related
to
the
15
data
centers
that
are
the
subject
of
the
exemption
provided
in
this
16
section;
17
(ii)
The
total
amount
of
capital
investment
that
qualifying
busi
-
18
ness
entities
have
invested
in
the
state
that
is
directly
related
19
to
the
data
centers
that
are
the
subject
of
the
exemption
provided
20
in
this
section;
21
(iii)
A
summary
of
the
electricity
usage
of
data
centers
that
are
22
the
subject
of
the
exemption
provided
in
this
section
and
how
such
23
electricity
usage
has
impacted
the
availability
and
price
of
elec
-
24
tricity
in
the
communities
surrounding
such
data
centers;
and
25
(iv)
A
summary
of
the
water
usage
of
data
centers
that
are
the
sub
-
26
ject
of
the
exemption
provided
in
this
section
and
how
such
water
27
usage
has
impacted
the
availability
and
price
of
water
in
the
com
-
28
munities
surrounding
such
data
centers.
29
(4)
If
a
taxpayer
receives
the
exemption
provided
in
section
63
-
4502,
30
Idaho
Code,
on
any
property
that
comprises
or
is
used
in
connection
with
a
31
data
center
that
commenced
construction
on
or
after
April
1,
2026,
such
tax
-
32
payer
shall
not
be
eligible
for
the
exemption
provided
in
this
section
for
33
any
purchases
related
to
such
data
center.
34
(3)
(5)
The
state
tax
commission
may
promulgate
rules
to
administer
35
and
enforce
the
provisions
of
this
section,
including
the
promulgation
of
36
rules
relating
to
the
provision
of
information
necessary
to
certify
that
the
37
taxpayer
satisfies
the
criteria
for
a
qualifying
business
entity.
For
the
38
purpose
of
carrying
out
its
duties
to
administer
and
enforce
the
provisions
39
of
this
section,
the
state
tax
commission
shall
have
the
powers
and
duties
40
provided
by
sections
63
-
217,
63
-
3038,
63
-
3039,
63
-
3042
through
63
-
3067,
41
63
-
3068,
63
-
3071,
and
63
-
3074
through
63
-
3078,
Idaho
Code.
42
SECTION
2.
That
Section
63
-
4502,
Idaho
Code,
be,
and
the
same
is
hereby
43
amended
to
read
as
follows:
44
63
-
4502.
TAX
EXEMPTION
FOR
NEW
CAPITAL
INVESTMENTS.
(1)
For
calendar
45
years
beginning
on
or
after
January
1,
2008,
the
net
taxable
value
of
all
46
property
of
a
taxpayer,
whether
acquired
before,
during
or
after
the
qual
-
47
ifying
period,
in
excess
of
four
hundred
million
dollars
($400,000,000)
lo
-
48
cated
within
a
single
county
in
Idaho
shall
be
exempt
from
property
taxation
49
5
and
any
special
assessment,
but
only
if
the
taxpayer
makes
a
qualifying
new
1
capital
investment
as
defined
in
subsection
(2)
of
this
section.
2
(2)
For
purposes
of
this
section,
the
following
definitions
shall
ap
-
3
ply:
4
(a)
"Qualifying
new
capital
investment"
means
an
investment
of
at
least
5
one
billion
dollars
($1,000,000,000)
made
during
the
qualifying
period
6
by
the
acquisition,
construction,
improvement
or
installation
of
real,
7
operating
or
personal
property
related
to
new
plant
and
building
facil
-
8
ities
at
a
project
site
located
within
the
county
referred
to
in
subsec
-
9
tion
(1)
of
this
section.
10
(b)
"New
plant
and
building
facilities"
means:
1
1
(i)
Qualified
investments
as
defined
in
section
63
-
3029B,
Idaho
12
Code;
or
13
(ii)
Buildings
or
structural
components
of
buildings,
includ
-
14
ing
equipment,
materials
and
fixtures
thereof,
whether
used
at
a
15
project
site
or
temporarily
stored
off
-
site
in
the
county
referred
16
to
in
subsection
(1)
of
this
section
and
intended
for
use
at
a
17
project
site.
18
(c)
"Qualifying
period"
means
an
eighty
-
four
(84)
month
period
of
time
19
beginning
with
the
issuance
of
a
building
permit
for
a
permanent
build
-
20
ing
structure
at
a
project
site
and
ending
no
later
than
eighty
-
four
21
(84)
months
a
thereafter.
22
(d)
"Project
site"
means
an
area
or
areas
at
which
the
new
plant
and
23
building
facilities
described
in
subsection
(2)
paragraph
(b)
of
this
24
sub
section
are
built,
installed
or
constructed.
25
(3)
The
property
included
in
the
calculation
for
purposes
of
determin
-
26
ing
a
qualifying
new
capital
investment
value
shall
include
all
real
or
op
-
27
erating
property
owned,
and
all
personal
property
owned,
leased
or
rented.
28
With
respect
to
leased
or
rented
personal
property,
only
that
portion
of
the
29
property
for
which
a
taxpayer
is
contractually
liable
for
payment
of
prop
-
30
erty
taxes
thereon
shall
be
included
in
the
calculation
of
the
investment.
31
(4)
Notwithstanding
the
exemption
provided
in
subsection
(4)
of
sec
-
32
tion
63
-
3029B,
Idaho
Code,
no
other
exemption
from
property
tax
or
any
spe
-
33
cial
assessment
provided
by
the
statutes
of
this
state
shall
be
applicable
34
to
any
property
described
in
subsection
(2)
of
this
section
with
respect
to
a
35
year
in
which
the
incentives
set
forth
in
subsection
(1)
of
this
section
ap
-
36
ply
to
any
of
the
same
property.
37
(5)
Property
subject
to
the
provisions
of
this
section
shall
not
be
38
included
on
any
property
roll
or
any
new
construction
roll
prepared
by
the
39
county
assessor
in
accordance
with
section
63
-
301
or
63
-
301A,
Idaho
Code,
40
respectively.
41
(6)
If
a
taxpayer
receives
the
exemption
provided
in
section
63
-
3622VV,
42
Idaho
Code,
for
purchases
related
to
a
data
center
that
commenced
construc
-
43
tion
on
or
after
April
1,
2026,
such
taxpayer
shall
not
be
eligible
for
the
44
exemption
provided
in
this
section
on
any
property
that
comprises
or
is
used
45
in
connection
with
such
data
center.
For
the
purposes
of
this
subsection,
46
"data
center"
and
"commenced
construction"
have
the
same
meaning
as
those
47
terms
are
defined
in
section
63
-
3622VV,
Idaho
Code.
48
(6)
(7)
The
state
tax
commission
shall
adopt
all
rules
that
may
be
nec
-
49
essary
to
implement
the
provisions
of
this
section.
50
6
SECTION
3.
That
Section
50
-
2903,
Idaho
Code,
be,
and
the
same
is
hereby
1
amended
to
read
as
follows:
2
50
-
2903.
DEFINITIONS.
The
following
terms
used
in
this
chapter
shall
3
have
the
following
meanings,
unless
the
context
otherwise
requires:
4
(1)
"Act"
or
"this
act"
means
this
revenue
allocation
act.
5
(2)
"Agency"
or
"urban
renewal
agency"
means
a
public
body
created
pur
-
6
suant
to
section
50
-
2006,
Idaho
Code.
7
(3)
"Authorized
municipality"
or
"municipality"
means
any
county
or
8
incorporated
city
that
has
established
an
urban
renewal
agency
or
by
or
-
9
dinance
has
identified
and
created
a
competitively
disadvantaged
border
10
community.
1
1
(4)
Except
as
provided
in
section
50
-
2903A,
Idaho
Code,
"base
assess
-
12
ment
roll"
means
the
equalized
assessment
rolls,
for
all
classes
of
taxable
13
property,
on
January
1
of
the
year
in
which
the
local
governing
body
of
an
14
authorized
municipality
passes
an
ordinance
adopting
or
modifying
an
urban
15
renewal
plan
containing
a
revenue
allocation
financing
provision,
except
16
that
the
base
assessment
roll
shall
be
adjusted
as
follows:
the
equalized
17
assessment
valuation
of
the
taxable
property
in
a
revenue
allocation
area
18
as
shown
upon
the
base
assessment
roll
shall
be
reduced
by
the
amount
by
19
which
the
equalized
assessed
valuation
as
shown
on
the
base
assessment
roll
20
exceeds
the
current
equalized
assessed
valuation
of
any
taxable
property
21
located
in
the
revenue
allocation
area
and
by
the
equalized
assessed
val
-
22
uation
of
taxable
property
in
such
revenue
allocation
area
that
becomes
23
exempt
from
taxation
subsequent
to
the
date
of
the
base
assessment
roll.
24
The
equalized
assessed
valuation
of
the
taxable
property
in
a
revenue
allo
-
25
cation
area
as
shown
on
the
base
assessment
roll
shall
be
increased
by
the
26
equalized
assessed
valuation,
as
of
the
date
of
the
base
assessment
roll,
of
27
taxable
property
in
such
revenue
allocation
area
that
becomes
taxable
after
28
the
date
of
the
base
assessment
roll.
Any
increase
in
valuation
due
to
prop
-
29
erty
owned,
leased,
or
used
in
the
operation
of
a
business
entity
that
makes
30
capital
investments
in
one
(1)
or
more
data
centers,
as
defined
in
section
31
63
-
3622VV(2)
(f)
,
Idaho
Code,
after
July
1,
2020,
in
amounts
of
at
least
two
32
hundred
fifty
million
dollars
($250,000,000)
in
the
aggregate
within
the
33
first
five
(5)
years
after
commencement
of
construction,
that
creates
and
34
maintains
at
least
thirty
(30)
new
jobs
at
the
data
center
within
two
(2)
35
calendar
years
after
the
commencement
of
operations,
and
that
is
located
in
36
a
revenue
allocation
area
for
which
no
bonds
have
been
issued
pursuant
to
37
section
50
-
2909,
Idaho
Code,
as
of
March
16,
2023,
shall
be
added
to
the
base
38
assessment
roll
in
the
current
tax
year.
An
urban
renewal
plan
containing
39
a
revenue
allocation
financing
provision
adopted
or
modified
prior
to
July
40
1,
2016,
is
not
subject
to
section
50
-
2903A,
Idaho
Code.
For
plans
adopted
41
or
modified
prior
to
July
1,
2016,
and
for
subsequent
modifications
of
those
42
urban
renewal
plans,
the
value
of
the
base
assessment
roll
of
property
within
43
the
revenue
allocation
area
shall
be
determined
as
if
the
modification
had
44
not
occurred.
45
(5)
"Budget"
means
an
annual
estimate
of
revenues
and
expenses
for
the
46
following
fiscal
year
of
the
agency.
An
agency
shall,
by
September
1
of
each
47
calendar
year,
adopt
and
publish,
as
described
in
section
50
-
1002,
Idaho
48
Code,
a
budget
for
the
next
fiscal
year.
An
agency
may
amend
its
adopted
49
7
budget
using
the
same
procedures
as
used
for
adoption
of
the
budget.
For
1
the
fiscal
year
that
immediately
predates
the
termination
date
for
an
urban
2
renewal
plan
involving
a
revenue
allocation
area
or
will
include
the
termi
-
3
nation
date,
the
agency
shall
adopt
and
publish
a
budget
specifically
for
the
4
projected
revenues
and
expenses
of
the
plan
and
make
a
determination
as
to
5
whether
the
revenue
allocation
area
can
be
terminated
before
the
January
1
6
of
the
termination
year
pursuant
to
the
terms
of
section
50
-
2909(4),
Idaho
7
Code.
In
the
event
that
the
agency
determines
that
current
tax
year
revenues
8
are
sufficient
to
cover
all
estimated
expenses
for
the
current
year
and
all
9
future
years,
by
September
1
the
agency
shall
adopt
a
resolution
advising
and
10
notifying
the
local
governing
body,
the
county
auditor,
and
the
state
tax
1
1
commission
and
recommending
the
adoption
of
an
ordinance
for
termination
of
12
the
revenue
allocation
area
by
December
31
of
the
current
year
and
declaring
13
a
surplus
to
be
distributed
as
described
in
section
50
-
2909,
Idaho
Code,
14
should
a
surplus
be
determined
to
exist.
The
agency
shall
cause
the
ordi
-
15
nance
to
be
filed
with
the
office
of
the
county
recorder
and
the
Idaho
state
16
tax
commission
as
provided
in
section
63
-
215,
Idaho
Code.
Upon
notification
17
of
revenues
sufficient
to
cover
expenses
as
provided
herein,
the
increment
18
value
of
that
revenue
allocation
area
shall
be
included
in
the
net
taxable
19
value
of
the
appropriate
taxing
districts
when
calculating
the
subsequent
20
property
tax
levies
pursuant
to
section
63
-
803,
Idaho
Code.
The
increment
21
value
shall
also
be
included
in
subsequent
notification
of
taxable
value
for
22
each
taxing
district
pursuant
to
section
63
-
1312,
Idaho
Code,
and
subsequent
23
certification
of
actual
and
adjusted
market
values
for
each
school
district
24
pursuant
to
section
63
-
315,
Idaho
Code.
25
(6)
"Clerk"
means
the
clerk
of
the
municipality.
26
(7)
"Competitively
disadvantaged
border
community
area"
means
a
parcel
27
of
land
consisting
of
at
least
forty
(40)
acres
that
is
situated
within
the
28
jurisdiction
of
a
county
or
an
incorporated
city
and
within
twenty
-
five
(25)
29
miles
of
a
state
or
international
border,
which
the
governing
body
of
such
30
county
or
incorporated
city
has
determined
by
ordinance
is
disadvantaged
in
31
its
ability
to
attract
business,
private
investment,
or
commercial
develop
-
32
ment
as
a
result
of
a
competitive
advantage
in
the
adjacent
state
or
nation
33
resulting
from
inequities
or
disparities
in
comparative
sales
taxes,
income
34
taxes,
property
taxes,
population
or
unique
geographic
features.
35
(8)
"Deteriorated
area"
means:
36
(a)
Any
area,
including
a
slum
area,
in
which
there
is
a
predominance
37
of
buildings
or
improvements,
whether
residential
or
nonresidential,
38
which
by
reason
of
dilapidation,
deterioration,
age
or
obsolescence,
39
inadequate
provision
for
ventilation,
light,
air,
sanitation,
or
open
40
spaces,
high
density
of
population
and
overcrowding,
or
the
existence
41
of
conditions
that
endanger
life
or
property
by
fire
and
other
causes,
42
or
any
combination
of
such
factors,
is
conducive
to
ill
health,
trans
-
43
mission
of
disease,
infant
mortality,
juvenile
delinquency,
or
crime,
44
and
is
detrimental
to
the
public
health,
safety,
morals
or
welfare.
45
(b)
Any
area
which
by
reason
of
the
presence
of
a
substantial
number
of
46
deteriorated
or
deteriorating
structures,
predominance
of
defective
or
47
inadequate
street
layout,
faulty
lot
layout
in
relation
to
size,
ade
-
48
quacy,
accessibility
or
usefulness,
insanitary
or
unsafe
conditions,
49
deterioration
of
site
or
other
improvements,
diversity
of
ownership,
50
8
tax
or
special
assessment
delinquency
exceeding
the
fair
value
of
the
1
land,
defective
or
unusual
conditions
of
title,
or
the
existence
of
con
-
2
ditions
that
endanger
life
or
property
by
fire
and
other
causes,
or
any
3
combination
of
such
factors,
results
in
economic
underdevelopment
of
4
the
area,
substantially
impairs
or
arrests
the
sound
growth
of
a
munici
-
5
pality,
retards
the
provision
of
housing
accommodations
or
constitutes
6
an
economic
or
social
liability
and
is
a
menace
to
the
public
health,
7
safety,
morals
or
welfare
in
its
present
condition
and
use.
8
(c)
Any
area
which
is
predominately
open
and
which
because
of
obsolete
9
platting,
diversity
of
ownership,
deterioration
of
structures
or
im
-
10
provements,
or
otherwise,
results
in
economic
underdevelopment
of
the
1
1
area
or
substantially
impairs
or
arrests
the
sound
growth
of
a
munici
-
12
pality.
The
provisions
of
section
50
-
2008(d),
Idaho
Code,
shall
apply
13
to
open
areas.
14
(d)
Any
area
which
the
local
governing
body
certifies
is
in
need
of
15
redevelopment
or
rehabilitation
as
a
result
of
a
flood,
storm,
earth
-
16
quake,
or
other
natural
disaster
or
catastrophe
respecting
which
the
17
governor
of
the
state
has
certified
the
need
for
disaster
assistance
18
under
any
federal
law.
19
(e)
Any
area
which
by
reason
of
its
proximity
to
the
border
of
an
ad
-
20
jacent
state
is
competitively
disadvantaged
in
its
ability
to
attract
21
private
investment,
business
or
commercial
development
which
would
22
promote
the
purposes
of
this
chapter.
23
(f)
Deteriorated
area
does
not
mean
not
developed
beyond
agricultural,
24
or
any
agricultural
operation
as
defined
in
section
22
-
4502(1),
Idaho
25
Code,
or
any
forest
land
as
defined
in
section
63
-
1701(4),
Idaho
Code,
26
unless
the
owner
of
the
agricultural
operation
or
the
forest
landowner
27
of
the
forest
land
gives
written
consent
to
be
included
in
the
deterio
-
28
rated
area,
except
for
an
agricultural
operation
or
forest
land
that
has
29
not
been
used
for
three
(3)
consecutive
years.
30
(9)
"Facilities"
means
land,
rights
in
land,
buildings,
structures,
31
machinery,
landscaping,
extension
of
utility
services,
approaches,
road
-
32
ways
and
parking,
handling
and
storage
areas,
and
similar
auxiliary
and
re
-
33
lated
facilities.
34
(10)
"Increment
value"
means
the
total
value
calculated
by
summing
the
35
differences
between
the
current
equalized
value
of
each
taxable
property
in
36
the
revenue
allocation
area
and
that
property's
current
base
value
on
the
37
base
assessment
roll,
provided
such
difference
is
a
positive
value.
38
(11)
"Local
governing
body"
means
the
city
council
or
board
of
county
39
commissioners
of
a
municipality.
40
(12)
"Manufacturing
project"
means
a
manufacturing
or
industrial
41
project
and
ancillary
uses
that
manufactures,
processes,
or
fabricates
tan
-
42
gible
personal
property
as
defined
in
section
63
-
3616,
Idaho
Code.
43
(13)
"Plan"
or
"urban
renewal
plan"
means
a
plan,
as
it
exists
or
may
44
from
time
to
time
be
amended,
prepared
and
approved
pursuant
to
sections
45
50
-
2008
and
50
-
2905,
Idaho
Code,
and
any
method
or
methods
of
financing
such
46
plan,
which
methods
may
include
revenue
allocation
financing
provisions.
47
(14)
"Project"
or
"urban
renewal
project"
or
"competitively
disadvan
-
48
taged
border
areas"
may
include
undertakings
and
activities
of
a
municipal
-
49
ity
in
an
urban
renewal
area
for
the
elimination
of
deteriorated
or
deterio
-
50
9
rating
areas
and
for
the
prevention
of
the
development
or
spread
of
slums
and
1
blight
and
may
involve
slum
clearance
and
redevelopment
in
an
urban
renewal
2
area,
or
rehabilitation
or
conservation
in
an
urban
renewal
area,
or
any
com
-
3
bination
or
part
thereof
in
accordance
with
an
urban
renewal
plan.
Such
un
-
4
dertakings
and
activities
may
include:
5
(a)
Acquisition
of
a
deteriorated
area
or
a
deteriorating
area
or
por
-
6
tion
thereof;
7
(b)
Demolition
and
removal
of
buildings
and
improvement;
8
(c)
Installation,
construction,
or
reconstruction
of
streets,
utili
-
9
ties,
parks,
playgrounds,
open
space,
off
-
street
parking
facilities,
10
public
facilities,
public
recreation
and
entertainment
facilities
or
1
1
buildings
and
other
improvements
necessary
for
carrying
out,
in
the
ur
-
12
ban
renewal
area
or
competitively
disadvantaged
border
community
area,
13
the
urban
renewal
objectives
of
this
act
in
accordance
with
the
urban
14
renewal
plan
or
the
competitively
disadvantaged
border
community
area
15
ordinance.
16
(d)
Disposition
of
any
property
acquired
in
the
urban
renewal
area
or
17
the
competitively
disadvantaged
border
community
area,
including
sale,
18
initial
leasing,
or
retention
by
the
agency
itself,
or
the
municipality
19
creating
the
competitively
disadvantaged
border
community
area
at
its
20
fair
value
for
uses
in
accordance
with
the
urban
renewal
plan
except
for
21
disposition
of
property
to
another
public
body;
22
(e)
Carrying
out
plans
for
a
program
of
voluntary
or
compulsory
repair
23
and
rehabilitation
of
buildings
or
other
improvements
in
accordance
24
with
the
urban
renewal
plan;
25
(f)
Acquisition
of
real
property
in
the
urban
renewal
area
or
the
com
-
26
petitively
disadvantaged
border
community
area
that,
under
the
urban
27
renewal
plan,
is
to
be
repaired
or
rehabilitated
for
dwelling
use
or
re
-
28
lated
facilities,
repair
or
rehabilitation
of
the
structures
for
guid
-
29
ance
purposes,
and
resale
of
the
property;
30
(g)
Acquisition
of
any
other
real
property
in
the
urban
renewal
area
31
or
competitively
disadvantaged
border
community
area
where
necessary
32
to
eliminate
unhealthful,
insanitary
or
unsafe
conditions,
lessen
den
-
33
sity,
eliminate
obsolete
or
other
uses
detrimental
to
the
public
wel
-
34
fare,
or
otherwise
to
remove
or
to
prevent
the
spread
of
blight
or
dete
-
35
rioration,
or
to
provide
land
for
needed
public
facilities
or
where
nec
-
36
essary
to
accomplish
the
purposes
for
which
a
competitively
disadvan
-
37
taged
border
community
area
was
created
by
ordinance;
38
(h)
Lending
or
investing
federal
funds;
and
39
(i)
Construction
of
foundations,
platforms
and
other
like
structural
40
forms.
41
(15)
"Project
costs"
includes,
but
is
not
limited
to:
42
(a)
Capital
costs,
including
the
actual
costs
of
the
construction
of
43
public
works
or
improvements,
facilities,
buildings,
structures,
and
44
permanent
fixtures;
the
demolition,
alteration,
remodeling,
repair
or
45
reconstruction
of
existing
buildings,
structures,
and
permanent
fix
-
46
tures;
the
acquisition
of
equipment;
and
the
clearing
and
grading
of
47
land;
48
10
(b)
Financing
costs,
including
interest
during
construction
and
capi
-
1
talized
debt
service
or
repair
and
replacement
or
other
appropriate
re
-
2
serves;
3
(c)
Real
property
assembly
costs,
meaning
any
deficit
incurred
from
the
4
sale
or
lease
by
a
municipality
of
real
or
personal
property
within
a
5
revenue
allocation
district;
6
(d)
Professional
service
costs,
including
those
costs
incurred
for
ar
-
7
chitectural,
planning,
engineering,
and
legal
advice
and
services;
8
(e)
Direct
administrative
costs,
including
reasonable
charges
for
the
9
time
spent
by
city
or
county
employees
in
connection
with
the
implemen
-
10
tation
of
a
project
plan;
1
1
(f)
Relocation
costs;
and
12
(g)
Other
costs
incidental
to
any
of
the
foregoing
costs.
13
(16)
"Revenue
allocation
area"
means
that
portion
of
an
urban
renewal
14
area
or
competitively
disadvantaged
border
community
area
where
the
equal
-
15
ized
assessed
valuation,
as
shown
by
the
taxable
property
assessment
rolls,
16
of
which
the
local
governing
body
has
determined,
on
and
as
a
part
of
an
urban
17
renewal
plan,
is
likely
to
increase
as
a
result
of
the
initiation
of
an
urban
18
renewal
project
or
competitively
disadvantaged
border
community
area.
The
19
base
assessment
roll
or
rolls
of
revenue
allocation
area
or
areas
shall
not
20
exceed
at
any
time
ten
percent
(10%)
of
the
current
assessed
valuation
of
all
21
taxable
property
within
the
municipality.
22
(17)
"State"
means
the
state
of
Idaho.
23
(18)
"Tax"
or
"taxes"
means
all
property
tax
levies
upon
taxable
prop
-
24
erty.
25
(19)
"Taxable
property"
means
taxable
real
property,
personal
prop
-
26
erty,
operating
property,
or
any
other
tangible
or
intangible
property
27
included
on
the
equalized
assessment
rolls.
28
(20)
"Taxing
district"
means
a
taxing
district
as
defined
in
section
29
63
-
201,
Idaho
Code,
as
that
section
now
exists
or
may
hereafter
be
amended.
30
(21)
"Termination
date"
means
a
specific
date
no
later
than
twenty
(20)
31
years
from
the
effective
date
of
an
urban
renewal
plan
or
as
described
in
sec
-
32
tion
50
-
2904,
Idaho
Code,
on
which
date
the
plan
shall
terminate.
Every
ur
-
33
ban
renewal
plan
shall
have
a
termination
date
that
can
be
modified
or
ex
-
34
tended
subject
to
the
twenty
(20)
year
maximum
limitation,
except
as
pro
-
35
vided
in
section
50
-
2904(5),
Idaho
Code.
Provided
however,
the
duration
of
36
a
revenue
allocation
financing
provision
may
be
extended
as
provided
in
sec
-
37
tion
50
-
2904,
Idaho
Code.
38
SECTION
4.
An
emergency
existing
therefor,
which
emergency
is
hereby
39
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
40
April
1,
2026.
41