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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.
959
BY
WAYS
AND
MEANS
COMMITTEE
AN
ACT
1
RELATING
TO
TAXATION;
AMENDING
CHAPTER
18,
TITLE
34,
IDAHO
CODE,
BY
THE
ADDI
-
2
TION
OF
A
NEW
SECTION
34
-
1801D,
IDAHO
CODE,
TO
ESTABLISH
PROVISIONS
RE
-
3
GARDING
INITIATIVE
PROCEDURES
FOR
FIRE
PROTECTION
DISTRICTS
AND
AMBU
-
4
LANCE
SERVICE
DISTRICTS;
AMENDING
SECTION
63
-
802,
IDAHO
CODE,
TO
REVISE
5
PROVISIONS
REGARDING
LIMITATIONS
OF
BUDGET
REQUESTS
AND
CERTAIN
EXCEP
-
6
TIONS;
AMENDING
SECTION
31
-
1423,
IDAHO
CODE,
TO
PROVIDE
A
CORRECT
CODE
7
REFERENCE;
AND
DECLARING
AN
EMERGENCY,
PROVIDING
RETROACTIVE
APPLICA
-
8
TION,
AND
PROVIDING
AN
EFFECTIVE
DATE.
9
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
10
SECTION
1.
That
Chapter
18,
Title
34,
Idaho
Code,
be,
and
the
same
is
1
1
hereby
amended
by
the
addition
thereto
of
a
NEW
SECTION
,
to
be
known
and
des
-
12
ignated
as
Section
34
-
1801D,
Idaho
Code,
and
to
read
as
follows:
13
34
-
1801D.
INITIATIVE
PROCEDURES
FOR
FIRE
PROTECTION
DISTRICTS
AND
14
AMBULANCE
SERVICE
DISTRICTS.
Each
fire
protection
district
and
ambulance
15
service
district
shall
allow
direct
legislation
by
the
people
through
the
16
initiative
to
increase
or
decrease
the
property
tax
budget
of
the
district.
17
Such
districts
shall
follow
the
procedures
set
forth
in
this
chapter
subject
18
to
the
following
provisions:
19
(1)
The
county
prosecuting
attorney
of
the
county
in
which
the
district
20
office
is
located
shall
perform
those
duties
assigned
to
the
attorney
gen
-
21
eral.
22
(2)
The
district
clerk
shall
perform
those
duties
assigned
to
the
sec
-
23
retary
of
state.
24
(3)
District
initiative
elections
shall
be
held
on
the
Tuesday
follow
-
25
ing
the
first
Monday
in
November
in
odd
-
numbered
years.
26
(4)
Pursuant
to
section
34
-
1809,
Idaho
Code,
the
county
prosecuting
at
-
27
torney
of
the
county
in
which
the
district
office
is
located
shall
prepare
28
recommendations
concerning
revision
of
the
initiative,
shall
issue
a
cer
-
29
tificate
of
review
to
the
district
clerk,
and
shall
prepare
the
ballot
title
30
and
short
title.
31
(5)
An
action
brought
pursuant
to
section
34
-
1809,
Idaho
Code,
chal
-
32
lenging
the
ballot
title
or
short
title
shall
be
brought
in
the
district
33
court
in
the
county
in
which
the
district
office
is
located.
34
(6)
To
be
eligible
to
sign
a
petition
for
a
district
initiative,
a
35
person
shall
be
a
qualified
elector
of
the
district
at
the
time
of
signing
36
thereon.
37
(7)
To
perfect
a
petition
for
a
district
initiative,
the
petition
shall
38
have
signatures
from
at
least
twenty
percent
(20%)
of
the
total
number
of
39
qualified
electors
voting
in
the
most
recent
general
district
election
ac
-
40
tually
held
in
November
of
an
odd
-
numbered
year.
41
2
(8)
The
provisions
of
section
34
-
1805,
Idaho
Code,
relating
to
the
num
-
1
ber
of
required
signatures
and
geographic
distribution
of
signatures
shall
2
not
apply
to
district
initiatives.
3
(9)
Any
person
who
circulates
a
petition
for
a
district
initiative
4
shall
be
a
resident
of
the
state
of
Idaho
and
at
least
eighteen
(18)
years
of
5
age
and,
pursuant
to
section
34
-
1807,
Idaho
Code,
shall
certify
such
per
-
6
son's
belief
that
each
signer
of
the
petition
is
a
qualified
elector
of
the
7
state
of
Idaho
and
the
district.
8
(10)
A
copy
of
all
petitions
and
signature
sheets
shall
be
kept
by
the
9
district
clerk
as
a
public
record.
10
(11)
The
deadline
for
submission
of
signatures
to
the
district
clerk
is
1
1
one
hundred
eighty
(180)
days
after
the
petitioners
for
initiative
receive
12
the
official
ballot
title
from
the
district
clerk,
or
April
30
of
the
year
of
13
the
initiative
election,
whichever
is
earlier.
14
(12)
Petitioners
must
submit
the
signed
initiative
petitions
to
the
15
county
clerk
for
verification
no
later
than
the
close
of
business
on
the
16
first
day
of
May
in
the
year
of
the
initiative
election,
or
one
hundred
eighty
17
(180)
days
after
the
petitioners
receive
the
official
ballot
title
from
the
18
district
clerk,
whichever
is
earlier.
19
(13)
The
county
clerk
shall
have
sixty
(60)
calendar
days
to
verify
the
20
signatures
as
provided
in
section
34
-
1802(3),
Idaho
Code.
21
(14)
The
district
board
shall
have
the
option
to
adopt
the
property
tax
22
budget
reduction
proposed
by
initiative
within
thirty
(30)
days
after
the
23
notification
pursuant
to
section
34
-
1807,
Idaho
Code,
provided
that
the
pe
-
24
tition
has
the
required
number
of
signatures.
The
district
board
shall
hold
25
a
public
hearing
on
the
proposed
property
tax
budget
reduction
within
the
26
thirty
(30)
day
period,
preceded
by
legal
notice
published
once
in
the
dis
-
27
trict
at
least
seven
(7)
days
preceding
the
hearing.
If
the
property
tax
bud
-
28
get
reduction
is
not
adopted
by
the
district
board
by
the
end
of
the
thirty
29
(30)
day
period,
the
initiative
shall
be
put
on
the
ballot.
30
(15)
As
provided
by
sections
34
-
1812A
through
34
-
1812C,
Idaho
Code,
a
31
voters'
pamphlet
shall
be
prepared
by
the
district
clerk.
32
(16)
To
be
passed
into
law,
an
initiative
shall
be
approved
by
the
same
33
percentage
of
votes
cast
as
required
for
the
passage
of
a
budget
increase
34
pursuant
to
section
63
-
802(1)(h),
Idaho
Code.
35
(17)
The
district
board
shall
issue
the
proclamation
provided
by
sec
-
36
tion
34
-
1813,
Idaho
Code.
37
(18)
The
district
clerk
shall
notify
the
county
clerk
and
the
state
tax
38
commission
of
any
property
tax
budget
change,
within
thirty
(30)
days
after:
39
(a)
The
proclamation
by
the
district
board
provided
in
subsection
(17)
40
of
this
section;
or
41
(b)
The
approval
by
the
district
board
of
a
property
tax
budget
reduc
-
42
tion
that
obviates
the
need
to
place
the
initiative
on
the
ballot
pur
-
43
suant
to
subsection
(14)
of
this
section.
44
(19)
This
section
does
not
apply
to
bond
elections.
45
SECTION
2.
That
Section
63
-
802,
Idaho
Code,
be,
and
the
same
is
hereby
46
amended
to
read
as
follows:
47
63
-
802.
LIMITATION
ON
BUDGET
REQUESTS
-
-
LIMITATION
ON
TAX
CHARGES
-
-
48
EXCEPTIONS.
(1)
Except
as
otherwise
provided
in
this
section,
no
taxing
dis
-
49
3
trict
shall
certify
a
budget
request
for
an
amount
of
property
tax
revenues
1
to
finance
an
annual
budget
that
exceeds
the
maximum
sum
permitted
under
this
2
section:
3
(a)(i)
The
highest
dollar
amount
of
property
taxes
certified
for
4
its
annual
budget
for
any
one
(1)
of
the
three
(3)
tax
years
preced
-
5
ing
the
current
tax
year,
which
amount
may
be
increased
by
a
growth
6
factor
of
not
to
exceed
three
percent
(3%)
plus
the
amount
of
rev
-
7
enue
calculated
as
described
in
this
subsection.
The
Except
for
8
fire
protection
districts
and
ambulance
service
districts,
the
9
taxing
district
shall
determine
what
portion
of
the
three
percent
10
(3%)
increase
permitted
under
this
subparagraph
that
it
requires
1
1
and
then
calculate
a
preliminary
levy
rate
based
on
the
percent
12
chosen.
In
calculating
the
preliminary
levy
rate,
the
most
cur
-
13
rent
taxable
market
value
shall
be
used,
except
that
for
taxable
14
market
values
of
centrally
assessed
operating
property,
the
prior
15
year's
valuation
may
be
used
instead
of
the
current
year's
taxable
16
market
values.
The
preliminary
levy
rate
shall
be
multiplied
by
17
the
value
shown
on
the
new
construction
roll
compiled
pursuant
to
18
section
63
-
301A,
Idaho
Code,
and
by
ninety
percent
(90%)
of
the
19
value
of
annexation
during
the
previous
calendar
year,
as
cer
-
20
tified
by
the
state
tax
commission
for
taxable
market
values
of
21
operating
property
of
public
utilities
and
by
the
county
assessor
.
22
For
fire
protection
districts
and
ambulance
service
districts,
23
the
previous
year's
levy
rate
shall
be
multiplied
by
the
value
24
shown
on
the
new
construction
roll
compiled
pursuant
to
section
25
63
-
301A,
Idaho
Code,
and
by
ninety
percent
(90%)
of
the
value
of
26
annexation
during
the
previous
calendar
year,
as
certified
by
the
27
state
tax
commission
for
the
taxable
market
values
of
operating
28
property
of
public
utilities
and
by
the
county
assessor
;
except
29
for
a
fire
protection
district
annexing
property
prior
to
July
1,
30
2021,
pursuant
to
section
31
-
1429,
Idaho
Code,
the
new
levy
rate
31
shall
be
multiplied
by
one
hundred
percent
(100%)
of
the
value
of
32
any
such
property
annexed
prior
to
July
1,
2021.
33
(ii)
The
Except
as
provided
in
this
subparagraph,
the
total
budget
34
increase
calculated
under
this
paragraph
must
not
exceed
eight
35
percent
(8%)
,
except
.
For
fire
protection
districts
and
ambulance
36
service
districts,
the
total
budget
increase
calculated
under
37
this
paragraph
shall
not
exceed
fifteen
percent
(15%).
Provided,
38
however,
that
any
increase
in
the
amount
of
property
tax
revenue
39
to
finance
an
annual
budget
added
as
a
result
of
the
termination,
40
deannexation,
plan
modification
of,
or
the
withdrawal
of
certain
41
taxing
districts
from,
a
revenue
allocation
area
of
an
urban
re
-
42
newal
district
pursuant
to
section
63
-
301A(3)(f),
(i),
(j),
or
43
(k),
Idaho
Code,
or
section
50
-
2908(1)(g),
Idaho
Code,
shall
not
44
be
subject
to
such
limitation.
45
(iii)
Following
the
first
year
in
which
a
fire
protection
district
46
has
annexed
city
property
pursuant
to
section
31
-
1429,
Idaho
Code,
47
the
city
shall
subtract
an
amount
equal
to
the
moneys
spent
on
fire
48
protection
services
during
the
last
full
year
the
city
provided
49
4
fire
protection
services
to
its
residents
from
its
budget
limita
-
1
tion
under
this
section.
2
(b)
If
the
taxing
district
has
not
imposed
a
levy
for
three
(3)
or
more
3
years,
the
highest
dollar
amount
of
property
taxes
certified
for
its
an
-
4
nual
budget
for
the
purpose
of
paragraph
(a)(i)
of
this
subsection
shall
5
be
the
dollar
amount
of
property
taxes
certified
for
its
annual
budget
6
during
the
last
year
in
which
a
levy
was
made.
7
(c)
The
dollar
amount
of
the
actual
budget
request
may
be
substituted
8
for
the
amount
in
paragraph
(a)
of
this
subsection
if
the
taxing
dis
-
9
trict
is
newly
created,
except
as
may
be
provided
in
paragraph
(i)
of
10
this
subsection.
1
1
(d)
This
section
does
not
apply
to
school
district
levies
imposed
in
12
section
33
-
802,
Idaho
Code.
13
(e)(i)
In
the
case
of
a
fire
protection
district
or
ambulance
ser
-
14
vice
district
for
which
less
than
the
maximum
allowable
increase
15
in
the
dollar
amount
of
property
taxes
is
certified
for
annual
bud
-
16
get
purposes
in
any
one
(1)
year
prior
to
property
tax
year
2026,
17
or
any
other
nonschool
district
for
which
less
than
the
maximum
al
-
18
lowable
increase
in
the
dollar
amount
of
property
taxes
is
certi
-
19
fied
for
annual
budget
purposes
in
any
one
(1)
year,
such
a
dis
-
20
trict
may,
in
any
following
year,
recover
the
forgone
increase
by
21
certifying,
in
addition
to
any
increase
otherwise
allowed,
any
or
22
all
of
the
increase
originally
forgone.
Provided
however,
that
23
prior
to
budgeting
any
forgone
increase,
the
district
must
provide
24
notice
of
its
intent
to
do
so,
hold
a
public
hearing
that
may
be
in
25
conjunction
with
its
annual
budget
hearing,
and
certify
by
resolu
-
26
tion
the
amount
of
forgone
increase
to
be
budgeted
and
the
specific
27
purpose
for
which
the
forgone
increase
is
being
budgeted.
Upon
28
adoption
of
the
resolution,
the
clerk
of
the
district
shall
file
a
29
copy
of
the
resolution
with
the
county
clerk
and
the
state
tax
com
-
30
mission.
Said
additional
amount
shall
be
included
in
future
cal
-
31
culations
for
increases
as
allowed,
except
as
provided
in
subpara
-
32
graph
(iii)
of
this
paragraph.
33
(ii)
If
the
forgone
increase
is
budgeted
for
the
purpose
of
main
-
34
tenance
and
operations,
the
rate
of
recovering
the
reserved
for
-
35
gone
moneys
may
increase
the
taxing
district's
budget
by
no
more
36
than
one
percent
(1%)
per
year.
37
(iii)
If
the
forgone
increase
is
budgeted
for
a
capital
project
or
38
projects,
the
rate
of
recovering
the
reserved
forgone
moneys
may
39
not
exceed
three
percent
(3%)
of
the
taxing
district's
budget
for
40
the
year
in
which
the
forgone
increase
is
budgeted.
Forgone
moneys
41
budgeted
for
a
capital
project
must
be
deducted
from
the
taxing
42
district's
forgone
balance
in
the
year
in
which
it
is
budgeted.
43
Upon
completion
of
such
a
capital
project,
the
taxing
district
44
shall
certify
such
completion
to
the
state
tax
commission
and
45
county
clerk.
If,
upon
certification,
the
state
tax
commission
46
finds
that
the
taxing
district
included
forgone
moneys
for
a
capi
-
47
tal
project
in
calculating
the
increase
permitted
under
paragraph
48
(a)
of
this
subsection,
the
state
tax
commission
shall
direct
the
49
taxing
district
to
reduce
its
property
tax
budget
for
any
year
50
5
in
which
the
forgone
moneys
were
used
to
calculate
a
budget
in
-
1
crease,
in
an
amount
equal
to
the
forgone
moneys
budgeted
plus
any
2
increases
attributed
to
the
forgone
moneys
improperly
included
in
3
the
taxing
district's
property
tax
budget.
For
the
purpose
of
this
4
paragraph,
a
capital
project
includes:
5
1.
The
construction,
expansion,
renovation,
or
replacement
6
of
public
facilities,
including
the
acquisition
of
land
and
7
other
site
improvements;
8
2.
The
construction,
expansion,
or
reconstruction
of
public
9
works
improvements,
including
roads,
bridges,
water
sys
-
10
tems,
sewer
systems,
and
broadband
systems;
and
1
1
3.
The
purchase
of
equipment
with
a
useful
life
of
ten
(10)
12
years
or
more.
13
(f)
If
a
fire
protection
district
or
ambulance
service
district
elects
14
to
budget
less
than
the
maximum
allowable
increase
in
the
dollar
amount
15
of
property
taxes
for
any
property
tax
year
prior
to
2026,
or
any
other
16
taxing
district
elects
to
budget
less
than
the
maximum
allowable
in
-
17
crease
in
the
dollar
amount
of
property
taxes,
the
taxing
district
may
18
reserve
the
right
to
recover
all
or
any
portion
of
that
year's
forgone
19
increase
in
a
subsequent
year
by
adoption
of
a
resolution
specifying
20
the
dollar
amount
of
property
taxes
being
reserved.
Otherwise,
that
21
year's
forgone
increase
may
not
be
recovered
under
paragraph
(e)
of
this
22
subsection.
The
district
must
provide
notice
of
its
intent
to
do
so
and
23
hold
a
public
hearing
that
may
be
in
conjunction
with
its
annual
budget
24
hearing,
if
applicable.
The
resolution
to
reserve
the
right
to
recover
25
the
forgone
increase
for
that
year
shall
be
adopted
at
the
annual
bud
-
26
get
hearing
of
the
taxing
district
if
the
district
has
a
budget
hearing
27
requirement.
28
(g)
In
the
case
of
cities,
if
the
immediately
preceding
year's
levy
sub
-
29
ject
to
the
limitation
provided
by
this
section
is
less
than
0.004,
the
30
city
may
increase
its
budget
by
an
amount
not
to
exceed
the
difference
31
between
0.004
and
the
actual
prior
year's
levy
multiplied
by
the
prior
32
year's
market
value
for
assessment
purposes.
The
additional
amount
33
must
be
approved
by
sixty
percent
(60%)
of
the
voters
voting
on
the
ques
-
34
tion
at
an
election
called
for
that
purpose
and
held
on
the
date
in
May
or
35
November
provided
by
law
and
may
be
included
in
the
annual
budget
of
the
36
city
for
purposes
of
this
section.
37
(h)
A
taxing
district
may
submit
to
the
electors
within
the
district
38
the
question
of
whether
the
budget
from
property
tax
revenues
may
be
39
increased
beyond
the
amount
authorized
in
this
section,
but
not
beyond
40
the
levy
authorized
by
statute.
The
additional
amount
must
be
approved
41
by
sixty
-
six
and
two
-
thirds
percent
(66
2/3%)
or
more
of
the
voters
42
voting
on
the
question
at
an
election
called
for
that
purpose
and
held
43
on
the
May
or
November
dates
provided
by
section
34
-
106,
Idaho
Code.
44
If
approved
by
the
required
minimum
sixty
-
six
and
two
-
thirds
percent
45
(66
2/3%)
of
the
voters
voting
at
the
election,
the
new
budget
amount
46
shall
be
the
base
budget
for
the
purposes
of
this
section.
47
(i)
When
a
nonschool
district
consolidates
with
another
nonschool
48
district
or
dissolves
and
a
new
district
performing
similar
governmen
-
49
tal
functions
as
the
dissolved
district
forms
with
the
same
boundaries
50
6
within
three
(3)
years,
the
maximum
amount
of
a
budget
of
the
district
1
from
property
tax
revenues
shall
not
be
greater
than
the
sum
of
the
2
amounts
that
would
have
been
authorized
by
this
section
for
the
district
3
itself
or
for
the
districts
that
were
consolidated
or
dissolved
and
in
-
4
corporated
into
a
new
district.
5
(j)
This
section
does
not
apply
to
cooperative
service
agency
levies
6
imposed
in
sections
33
-
317
and
33
-
317A,
Idaho
Code.
7
(k)
The
amount
of
money
received
in
the
twelve
(12)
months
immediately
8
preceding
June
30
of
the
current
tax
year
as
a
result
of
distributions
of
9
the
tax
provided
in
section
63
-
3502B(2),
Idaho
Code.
10
(2)
In
the
case
of
fire
districts,
during
the
year
immediately
follow
-
1
1
ing
the
election
of
a
public
utility
or
public
utilities
to
consent
to
be
pro
-
12
vided
fire
protection
pursuant
to
section
31
-
1425,
Idaho
Code,
the
maximum
13
amount
of
property
tax
revenues
permitted
in
subsection
(1)
of
this
section
14
may
be
increased
by
an
amount
equal
to
the
current
year's
taxable
value
of
the
15
consenting
public
utility
or
public
utilities
multiplied
by
that
portion
of
16
the
prior
year's
levy
subject
to
the
limitation
provided
by
subsection
(1)
of
17
this
section.
18
(3)
No
board
of
county
commissioners
shall
set
a
levy,
nor
shall
the
19
state
tax
commission
approve
a
levy
for
annual
budget
purposes,
which
ex
-
20
ceeds
the
limitation
imposed
in
subsection
(1)
of
this
section
unless
au
-
21
thority
to
exceed
such
limitation
has
been
approved
by
a
majority
of
the
tax
-
22
ing
district's
electors
voting
on
the
question
at
an
election
called
for
that
23
purpose
and
held
pursuant
to
section
34
-
106,
Idaho
Code,
provided
however,
24
that
such
voter
approval
shall
be
for
a
period
of
not
to
exceed
two
(2)
years.
25
(4)
The
amount
of
property
tax
revenues
to
finance
an
annual
budget
does
26
not
include
revenues
from
nonproperty
tax
sources
and
does
not
include
rev
-
27
enue
from
levies
for
the
payment
of
judicially
confirmed
obligations
pur
-
28
suant
to
sections
63
-
1315
and
63
-
1316,
Idaho
Code,
and
revenue
from
levies
29
that
are
voter
-
approved
for
bonds,
override
levies
or
supplemental
levies,
30
plant
facilities
reserve
fund
levies,
school
emergency
fund
levies,
or
for
31
levies
applicable
to
newly
annexed
property
or
for
levies
applicable
to
new
32
construction
as
evidenced
by
the
value
of
property
subject
to
the
occupancy
33
tax
pursuant
to
section
63
-
317,
Idaho
Code,
for
the
preceding
tax
year.
The
34
amount
of
property
tax
revenues
to
finance
an
annual
budget
does
not
include
35
any
property
taxes
that
were
collected
and
refunded
on
property
that
is
ex
-
36
empt
from
taxation,
pursuant
to
section
63
-
1305C,
Idaho
Code.
37
(5)
The
amount
of
property
tax
revenues
to
finance
an
annual
budget
38
shall
include
moneys
received
as
recovery
of
property
tax
for
a
revoked
pro
-
39
visional
property
tax
exemption
under
section
63
-
1305C,
Idaho
Code.
40
(6)
For
tax
year
2023,
before
calculating
the
amount
required
in
sub
-
41
section
(1)(a)(i)
of
this
section,
the
board
of
county
commissioners
shall
42
reduce
the
approved
property
tax
levy
portion
of
its
budget
for
the
immedi
-
43
ate
prior
three
(3)
years
in
an
amount
equal
to
the
amount
levied
for
indigent
44
public
defense.
The
reduced
budget
amount
shall
be
the
base
budget
for
the
45
purpose
of
subsection
(1)(a)(i)
of
this
section.
46
SECTION
3.
That
Section
31
-
1423,
Idaho
Code,
be,
and
the
same
is
hereby
47
amended
to
read
as
follows:
48
7
31
-
1423.
LEVY
-
-
RECOMMENDED
LEVY
-
-
ELECTION.
(1)
Each
year,
immedi
-
1
ately
prior
to
the
annual
county
levy
of
taxes,
the
board
of
commissioners
2
of
each
fire
protection
district,
organized
and
existing
under
this
chapter,
3
may
levy
a
tax
upon
all
the
taxable
property
within
the
boundaries
of
such
4
district
sufficient
to
defray
the
cost
of
equipping
and
maintaining
the
dis
-
5
trict
of
twenty
-
four
hundredths
percent
(.24%)
of
market
value
for
assess
-
6
ment
purposes,
to
be
used
for
the
purposes
of
this
chapter
and
for
no
other
7
purpose.
The
levy
shall
be
made
by
resolution
entered
upon
the
minutes
of
the
8
board
of
commissioners
of
the
fire
protection
district,
and
it
shall
be
the
9
duty
of
the
secretary
of
the
district,
immediately
after
entry
of
the
resolu
-
10
tion
in
the
minutes,
to
transmit
to
the
county
auditor
and
the
county
asses
-
1
1
sor
certified
copies
of
the
resolution
providing
for
such
levy.
Said
taxes
12
shall
be
collected
as
provided
by
section
63
-
812,
Idaho
Code.
13
(2)
If
two
(2)
or
more
fire
protection
districts
consolidate
into
one
14
(1)
district,
the
provisions
of
section
63
-
802,
Idaho
Code,
shall
apply
to
15
the
consolidated
district's
budget
request.
In
addition,
the
consolidated
16
district
shall
receive
the
benefit
of
foregone
increases
accumulated
by
the
17
former
districts
under
section
63
-
802
(1)(a)
,
Idaho
Code.
18
SECTION
4.
An
emergency
existing
therefor,
which
emergency
is
hereby
19
declared
to
exist,
Section
2
of
this
act
shall
be
in
full
force
and
effect
20
on
and
after
passage
and
approval
and
retroactively
to
January
1,
2026,
and
21
Sections
1
and
3
of
this
act
shall
be
in
full
force
and
effect
on
and
after
22
July
1,
2026.
23