HomeMy Public PortalAboutSection 63-215 – Idaho State Legislature11/18/2019 Section 63-215 – Idaho State Legislature
https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch2/sect63-215/1/2
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I d a h o S t a t u t e s
TITLE 63
REVENUE AND TAXATION
CHAPTER 2
DEFINITIONS — GENERAL PROVISIONS
63-215. LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND
FILED. (1) Any taxing district which shall be formed or organized
hereafter, or which shall change any existing boundaries hereafter, shall
cause one (1) copy of the legal description and map prepared in a
draftsmanlike manner which shall plainly and clearly designate the
boundaries of such district or municipality as formed or organized, or as
altered, to be recorded with the county recorder and filed with the county
assessor in the counties within which the unit is located and with the
state tax commission within thirty (30) days following the effective date
of such formation, organization or alteration but no later than the tenth
day of January of the year following such formation, organization or
alteration. In the case of fire protection districts, the board of county
commissioners approving the boundaries shall be responsible for delivering
to the assessor and recorder the map and legal description of the amended
district boundaries. Formation, organization or alteration documents that
are filed pursuant to this section shall include contact information that
is current at the time of filing and that identifies an individual
associated with the taxing district.
(2) Urban renewal agencies shall comply with the requirements of
subsection (1) of this section when a revenue allocation area within the
jurisdiction of the urban renewal agency is formed or when the boundaries
of such an area are altered.
(3) The state tax commission shall review filings required by
subsections (1) and (2) of this section and if the commission finds that
the formation of a district or a change in a district’s boundaries fails to
provide a proper legal description or fails to correctly identify the
boundaries, the state tax commission shall notify the affected taxing
authority within twenty-eight (28) days after receiving the original
request. The notification shall list any errors or omissions in the
submitted map and legal description along with any possible remedies to
correct said errors or omissions. The taxing authority shall be provided an
additional twenty-eight (28) days after receiving the requested change from
the state tax commission to provide a corrected map and legal description.
If the corrected map and legal description fail to correctly identify the
boundaries or change of boundaries of the taxing district, as was listed in
the state tax commission’s notification, then the state tax commission may
direct that the formation or change not be recognized for property tax
purposes. The state tax commission’s review shall not include matters
relating to notice, open meetings law requirements, or compliance with
provisions in Idaho law not relating to boundaries.
(4) The county assessor, county auditor and state tax commission
shall retain on file in their respective offices all copies of legal
11/18/2019 Section 63-215 – Idaho State Legislature
https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch2/sect63-215/2/2
descriptions of taxing district boundaries and maps filed by the various
taxing jurisdictions authorized to impose a levy on property.
(5) The state tax commission shall be responsible for providing
copies of uniform tax code area numbers and maps to the county assessor,
county auditor and county treasurer and various companies having operating
property subject to assessment in the state of Idaho and under the
jurisdiction of the state tax commission for assessment and taxation
purposes.
(6) Unless otherwise specifically authorized to form with
noncontiguous boundaries, or to annex or deannex properties so as to make
noncontiguous boundaries, all taxing districts shall form with and maintain
contiguous boundaries.
History:
[63-215, added 1996, ch. 98, sec. 3, p. 324; am. 1997, ch. 117, sec.
12, p. 313; am. 2000, ch. 114, sec. 2, p. 253; am. 2008, ch. 7, sec. 1, p.
8; am. 2013, ch. 21, sec. 1, p. 34; am. 2019, ch. 271, sec. 1, p. 789.]
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