Idaho Admin. Code r. 35.01.03.225

Current through September 2, 2024

Section 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.

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.

b. Contiguous means being in actual contact or touching along a boundary or at a point and is synonymous with abutting on.

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.

d. Disincorporate means completing all legal requirements to end the existence of a city.

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.

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:

i. Section, township, range, and meridian;

ii. An initial point, being a government surveyed corner, such as a section corner, quarter corner, or mineral survey corner;

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

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:

(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

(2) References to cardinal directions, government survey distances, and section or aliquot part corners; or

(3) References to recorded subdivision or town site plats, with copies of such plats; or

(4) Legislatively established boundaries as defined by reference to Idaho Code sections; and

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.

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:

i. Section, township, range, and meridian identifications;

ii. North arrow, bar scale, and title block;

iii. District name and ordinance number or order date;

iv. Bearing and distance annotation between boundary points or a legend or table identifying the bearing and distance between each set of boundary points;

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

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.

h. A county wide taxing district is a taxing district having the same boundaries as one (1) or more counties.

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.

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.

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.

c. A copy of the ordinance or order effecting the formation or alteration.

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.

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.

03.Documentation to Be Filed for Disincorporated Cities, Dissolved Taxing Districts, or Terminated Revenue Allocation Areas.

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- 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.

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.

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).

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.

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.

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.

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.

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:

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

b. Fails to provide the correct documentation in sufficient time for the Tax Commission to comply with Rule 404 of these rules; or

c. Has boundaries which overlap with like taxing districts or revenue allocation areas.

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.

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).

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.

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.

10.Furnished By The Tax Commission.

a. Annually, the Tax Commission will post the following documents on the Tax Commission's website:

i. Updated tax code area maps;

ii. Updated taxing district maps;

iii. Updated revenue allocation area maps; and

iv. Documentation of changes related to the above maps.

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.

Idaho Admin. Code r. 35.01.03.225

Effective July 1, 2024