reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1026 - CITY BONDS — ORDINANCE — ELECTION.

50-1026. CITY BONDS — ORDINANCE — ELECTION. Whenever the city council of a city shall deem it advisable to issue the coupon bonds of such city, the mayor and council shall provide therefor by ordinance, which shall specify and set forth all the purposes, objects, matters and things required by section 57-203, Idaho Code, and make provision for the collection of an annual tax sufficient to pay the interest on such proposed bonds as it falls due, and also to constitute a sinking fund for the payment of the principal thereof within thirty (30) years from the time of contracting the same as required by the constitution and laws of the state of Idaho.
The ordinance shall also provide the date for holding an election that is in accordance with the dates authorized in section 50-405, Idaho Code, which falls more than forty-five (45) days after the clerk of the political subdivision orders that such election shall be held. Notice shall be given in the official newspaper of the city by the county clerk in accordance with election law in title 34, Idaho Code. Such election shall be conducted as other city elections. The voting at such elections must be by ballot, and the ballot used shall be substantially as follows: "In favor of issuing bonds to the amount of…. dollars for the purpose stated in Ordinance No…..," and "Against issuing bonds to the amount of…. dollars for the purpose stated in Ordinance No……" If at such election, held as provided in this chapter, two-thirds (2/3) of the qualified electors voting at such election assent to the issuing of such bonds and the incurring of the indebtedness thereby created for the purpose aforesaid, such bonds shall be issued in the manner provided by the laws of the state of Idaho.
History:
[50-1026, added 1967, ch. 429, sec. 186, p. 1249; am. 1971, ch. 25, sec. 7, p. 61; am. 2009, ch. 341, sec. 127, p. 1057; am. 2011, ch. 11, sec. 25, p. 37.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1027 - REVENUE BONDS — SHORT TITLE.

50-1027. REVENUE BONDS — SHORT TITLE. The following fifteen (15) sections may be cited as the Revenue Bond Act.
History:
[50-1027, added 1967, ch. 429, sec. 187, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1028 - GRANT OF AUTHORITY.

50-1028. GRANT OF AUTHORITY. Any city acquiring, constructing, reconstructing, improving, bettering or extending any works pursuant to this act, shall manage such works in the most efficient manner consistent with sound economy and public advantage, to the end that the services of such works shall be furnished at the lowest possible cost. No city shall operate any works primarily as a source of revenue to the city, but shall operate all such works for the use and benefit of those served by such works and for the promotion of the welfare and for the improvement of the health, safety, comfort and convenience of the inhabitants of the city.
History:
[50-1028, added 1967, ch. 429, sec. 188, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1031 - SUPERVISION OF PROJECTS.

50-1031. SUPERVISION OF PROJECTS. The construction, acquisition, improvement, equipment, custody, operation and maintenance of any works or rehabilitated existing electrical generating facilities under the provisions of this act, and the collection of revenues therefrom for the service rendered thereby, shall be under the supervision and control of the governing body of the city.
History:
[50-1031, added 1967, ch. 429, sec. 191, p. 1249; am. 1977, ch. 50, sec. 3, p. 95.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1032 - PROJECTS TO BE SELF-SUPPORTING.

50-1032. PROJECTS TO BE SELF-SUPPORTING. The council of a city issuing bonds pursuant to this act shall prescribe and collect reasonable rates, fees, tolls or charges for the services, facilities and commodities furnished by such works or rehabilitated existing electrical generating facilities, and shall revise such rates, fees, tolls or charges from time to time, to provide that all such works or rehabilitated existing electrical generating facilities shall be and always remain self-supporting. The rates, fees, tolls or charges prescribed shall be such as will produce revenue at least sufficient, (a) to pay when due all bonds and interest thereon for the payment of which such revenue is or shall have been pledged, charged or otherwise encumbered including reserves therefor, and (b) to provide for all expenses of operation and maintenance of such works or rehabilitated existing electrical generating facilities, including reserves therefor.
History:
[50-1032, added 1967, ch. 429, sec. 192, p. 1249; am. 1977, ch. 50, sec. 4, p. 95.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1033 - USE OF PROJECTS — REVENUE.

50-1033. USE OF PROJECTS — REVENUE. Any city issuing bonds under sections 50-1027 through 50-1042, Idaho Code, for the acquisition, construction, reconstruction, improvement, betterment or extension of any works or to rehabilitate existing electrical generating facilities, shall have the right to appropriate, apply or expend the revenue of such works or rehabilitated existing electrical generating facilities for the following purposes: (a) to pay when due all bonds and interest thereon, for the payment of which such revenue is or shall have been pledged, charged or otherwise encumbered, including reserves therefor; (b) to provide for all expenses of operation, maintenance, replacement and depreciation of such works or rehabilitated existing electrical generating facilities, including reserves therefor; (c) to pay and discharge notes, bonds or other obligations and interest thereon, not issued under this act for the payment of which the revenue of such works or rehabilitated existing electrical generating facilities may have been pledged, charged or encumbered; (d) to pay and discharge notes, bonds or other obligations and interest thereon which do not constitute a lien, charge or encumbrance on the revenue of such works or rehabilitated existing electrical generating facilities, which may have been issued for the purpose of financing the acquisition, construction, reconstruction, improvement, betterment or extension of such works or to rehabilitate existing electrical generating facilities; and (e) provide a reserve for improvements to such works or rehabilitated existing electrical generating facilities. Unless and until full and adequate provision has been made for the foregoing purposes, no city shall have the right to transfer the revenue of such works or rehabilitated existing electrical generating facilities to its general fund.
History:
[50-1033, added 1967, ch. 429, sec. 193, p. 1249; am. 1977, ch. 50, sec. 5, p. 96.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1034 - PRELIMINARY EXPENSES.

50-1034. PRELIMINARY EXPENSES. The city may provide for the payment of all necessary preliminary expenses actually incurred in the making of surveys, estimates of costs and revenues, employment of engineers and other employees, making of notices, taking of options, legal and clerical help and all other expenses necessary to be made and paid prior to the authorization for the issuance of such revenue bonds, provided, that no such expenditures shall be made or paid unless an appropriation has been made therefor in the same manner as is required by law for city funds. Any funds so expended by the city shall be fully reimbursed and repaid to the city out of the sale of such revenue bonds before any other disbursements are made therefrom, and the amount so advanced by the city to pay such preliminary expenses shall be a first charge against the proceeds resulting from the sale of such revenue bonds until the same has been repaid as herein provided.
History:
[50-1034, added 1967, ch. 429, sec. 194, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1035A - ISSUANCE OF REVENUE BONDS AT RATES OF INTEREST IN EXCESS OF ORIGINAL SPECIFICATION.

50-1035A. ISSUANCE OF REVENUE BONDS AT RATES OF INTEREST IN EXCESS OF ORIGINAL SPECIFICATION. Any city may issue revenue bonds of the city bearing interest at such rate or rates as shall be prescribed by ordinance if:
(a) The principal amount of such revenue bonds does not exceed the then unissued balance of the principal amount of revenue bonds of the same type authorized at an election heretofore held in the city;
(b) The revenue bonds are issued for the same purpose as that for which the unissued bonds were authorized; and
(c) The bonds are issued in accordance with the provisions of the revenue bond act; provided, that an election shall have been held and conducted in the manner provided in section 50-1035, Idaho Code, on the proposition of issuing revenue bonds under the provisions of this section at a rate or rates of interest in excess of the maximum rate of interest specified in the notice of election at which the unissued bonds were authorized and the proposition shall have been approved by the same percentage of the qualified electors of the city voting at the election as was required in section 50-1035, Idaho Code, at the election at which the unissued bonds were authorized.
History:
[50-1035A, added 1981, ch. 300, sec. 3, p. 622.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1037 - BONDS — ISSUANCE — TERMS — CONDITIONS.

50-1037. BONDS — ISSUANCE — TERMS — CONDITIONS. Whenever revenue bonds are authorized to be issued, the city council shall by ordinance provide for the issuance thereof. The ordinance authorizing the issuance of said revenue bonds, for the purpose authorized, shall contain covenants as to:
(a) The purpose or purposes to which the proceeds of the sale of said bonds may be applied and the use and disposition thereof;
(b) The use and disposition of the revenue of the works or rehabilitated existing electrical generating facilities for which said bonds are to be issued, including the creation and maintenance of reserves;
(c) The transfer from the general fund of the city to the account or accounts of the works or rehabilitated existing electrical generating facilities, of a sum or sums of money for furnishing the city or any of its departments, boards or agencies with the services, facilities and commodities of such works or rehabilitated existing electrical generating facilities;
(d) The issuance of other or additional bonds payable from the revenue of such works or rehabilitated existing electrical generating facilities;
(e) The operation and maintenance of such works or rehabilitated existing electrical generating facilities;
(f) The insurance to be carried thereon, the use and disposition of insurance moneys;
(g) Books of account and inspection and audit thereof;
(h) The appointment and duties of a trustee. Provisions may be made for the securing of the bonds by a trust indenture, but no such indenture shall convey, mortgage or create any lien upon property of the city;
(i) The terms and conditions upon which the holders thereof or any trustee therefor shall be entitled to the appointment of a receiver which receiver may enter and take possession of such works, operate and maintain the same, prescribe rates, fees, tolls or charges and collect, receive and apply all revenue thereafter arising therefrom in the same manner as the city itself might do. The provisions of this section and of any such ordinance shall be a contract with the holder of said bonds, and the duties of the city and its council under this section and under such ordinance, shall be enforceable by the holder by mandamus or other appropriate suit, action or proceeding at law or in equity.
History:
[50-1037, added 1967, ch. 429, sec. 197, p. 1249; am. 1977, ch. 50, sec. 7, p. 98.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1038 - VALIDITY OF BONDS.

50-1038. VALIDITY OF BONDS. Any ordinance authorizing said bonds may provide that the bonds shall contain a recital that they are issued pursuant to section[s] 50-1027 through 50-1042, which recital shall be conclusive evidence of their validity and of the regularity of their issuance.
History:
[50-1038, added 1967, ch. 429, sec. 198, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1039 - LIEN OF BONDS.

50-1039. LIEN OF BONDS. All bonds of the same issue shall, subject to the prior and superior rights of outstanding bonds, claims or obligations, have prior and paramount lien on the revenue of the works or rehabilitated existing electrical generating facilities for which said bonds have been issued, except that where provision is made in the ordinance authorizing any issue or series of bonds for the issuance of additional bonds in the future on a parity therewith pursuant to procedures or restrictions provided in such ordinance, additional bonds may be issued in the future on a parity with such issue or series in the manner so provided in such ordinance. All bonds of the same issue shall be equally and ratably secured without priority by reason of number, date of bonds, date of sale, date of execution, or date of delivery, by a lien on said revenue in accordance with the provisions of the Revenue Bond Act and the ordinance authorizing said bonds. Special facility bonds issued for airport facilities and air navigation facilities to be owned by private persons, associations or corporations and not by the political subdivision of the state or regional airport authority as defined by law shall be additionally secured by a deed of trust, mortgage or other lien on the facilities or other security or credit enhancement provisions.
History:
[50-1039, added 1967, ch. 429, sec. 199, p. 1249; am. 1970, ch. 219, sec. 1, p. 619; am. 1977, ch. 50, sec. 8, p. 99; am. 2011, ch. 129, sec. 4, p. 362.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1040 - CITY NOT LIABLE ON BONDS.

50-1040. CITY NOT LIABLE ON BONDS. Bonds issued pursuant to sections 50-1027 through 50-1042 shall not be a debt of the city and the city shall not be liable thereon, nor shall they be payable out of any funds other than the revenue pledged to the payment thereof. Each bond issued under the Revenue Bond Act shall recite, in substance, that said bond, including interest thereon, is payable solely from the revenue pledge to the payment thereof. Bonds may be issued under sections 50-1027 through 50-1042 notwithstanding and without regard to any limitation or restriction on the amount or percentage of indebtedness, or of outstanding obligations of a city.
History:
[50-1040, added 1967, ch. 429, sec. 200, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1041 - TAX LEVY TO PAY BONDS PROHIBITED.

50-1041. TAX LEVY TO PAY BONDS PROHIBITED. The provisions of [section] 57-203, Idaho Code, relating to the levy of taxes for the payment of bonds, shall not be applicable to bonds issued by a city under the Revenue Bond Act, and the principal or interest thereof shall not be charged upon the city issuing the same. The holder or holders of any bonds issued under the Revenue Bond Act shall not have the right to compel any exercise of the taxing power of the city to pay said bonds or the interest thereon.
History:
[50-1041, added 1967, ch. 429, sec. 201, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1042 - PROJECTS AND BONDS EXEMPT FROM TAXATION.

50-1042. PROJECTS AND BONDS EXEMPT FROM TAXATION. So long as a city shall own any works or rehabilitated existing electrical generating facilities, the property and revenue of such works or rehabilitated existing electrical generating facilities shall be exempt from taxation. Bonds issued under sections 50-1027 through 50-1042, Idaho Code, and the income therefrom shall be exempt from taxation, except transfer and estate taxes.
History:
[50-1042, added 1967, ch. 429, sec. 202, p. 1249; am. 1977, ch. 50, sec. 9, p. 99.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1044 - AUTHORITY FOR RESORT CITY RESIDENTS TO APPROVE AND RESORT CITY GOVERNMENTS TO ADOPT, IMPLEMENT AND COLLECT CERTAIN CITY NONPROPERTY TAXES.

50-1044. AUTHORITY FOR RESORT CITY RESIDENTS TO APPROVE AND RESORT CITY GOVERNMENTS TO ADOPT, IMPLEMENT AND COLLECT CERTAIN CITY NONPROPERTY TAXES. The voters of any resort city with a population not in excess of ten thousand (10,000) according to the most recent census within the state of Idaho, organized under the general laws of the state, special charter, or a general incorporation act, are hereby given the freedom to authorize their city government to adopt, implement and collect one (1) or more local-option nonproperty taxes as provided herein. A resort city is a city that derives the major portion of its economic well-being from businesses catering to recreational needs and meeting needs of people traveling to that destination city for an extended period of time. The corporate authorities of any such resort city are hereby given the freedom and authority to adopt, implement and collect one (1) or more local-option nonproperty taxes as provided herein, if approved by the required majority of city voters voting in an election as provided herein. No local-option nonproperty tax proposal may be presented to resort city voters for approval or modification for a period of eleven (11) months after an election to approve or disapprove such tax. The election may be a special election conducted for the exclusive purpose of approving or disapproving such tax or may be conducted as a part of any other special or general city election.
History:
[50-1044, added 1978, ch. 261, sec. 2, p. 567; am. 1981, ch. 328, sec. 1, p. 687; am. 2013, ch. 135, sec. 13, p. 316.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1045 - CITY PROPERTY TAX RELIEF FUND.

50-1045. CITY PROPERTY TAX RELIEF FUND. Any resort city may establish a city property tax relief fund into which may be placed all or any portion of revenues received from any nonproperty tax levied in accordance with the provisions of this act and such nonproperty tax revenues may be used to replace city property taxes in the ensuing fiscal year by the amount of nonproperty tax revenues placed in the city property tax relief fund if city voters have approved of such use of nonproperty tax revenues in the election authorizing such city nonproperty tax. Any resort city that receives more revenues from any local-option nonproperty tax than such city has budgeted shall establish a city property tax relief fund into which shall be placed all revenues received in excess of the budget amount and such excess revenues shall be used to replace city property taxes in the ensuing fiscal year by the amount of all excess revenues placed in said city property tax relief fund.
History:
[50-1045, added 1978, ch. 261, sec. 3, p. 568.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1046 - CITY LOCAL-OPTION NONPROPERTY TAXES PERMITTED BY SIXTY PER CENT MAJORITY VOTE.

50-1046. CITY LOCAL-OPTION NONPROPERTY TAXES PERMITTED BY SIXTY PER CENT MAJORITY VOTE. A sixty per cent (60%) majority of the voters of any resort city voting on the question may approve and, upon such approval, any city may adopt, implement, and collect, subject to the provisions of this act, the following city local-option nonproperty taxes: (a) an occupancy tax upon hotel, motel, and other sleeping accommodations rented or leased for a period of thirty (30) days or less; (b) a tax upon liquor by-the-drink, wine and beer sold at retail for consumption on the licensed premises; and (c) a sales tax upon part or all of sales subject to taxation under chapter 36, title 63, Idaho Code.
History:
[50-1046, added 1978, ch. 261, sec. 4, p. 568; am. 1984, ch. 225, sec. 1, p. 542.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1047 - GENERAL PROVISIONS.

50-1047. GENERAL PROVISIONS. Any ordinance assessing a tax pursuant to this act shall contain a finding by the local governing body of the city based upon evidence presented to it that the condition set forth in section 50-1044, Idaho Code, exists and shall provide the methods for reporting and collecting taxes due. Taxes collected pursuant to any such ordinance shall be remitted to the city official designated in such ordinance or other such official contracting, pursuant to this act, with the city to provide collection services, and shall constitute revenue of the city available for any lawful corporate purpose approved by city voters subject to the provisions of this act. In any election, the ordinance submitted to city voters shall: (a) state and define the specific tax to be approved; (b) state the exact rate of the tax to be assessed; (c) state the exact purpose or purposes for which the revenues derived from the tax shall be used; and (d) state the duration of the tax. No tax shall be redefined, no rate shall be increased, no purpose shall be modified, and no duration shall be extended without subsequent approval of city voters. An ordinance adopting any local-option nonproperty tax authorized by this act may provide for separate identification of taxes as may be appropriate. The city clerk of any city adopting an ordinance pursuant to this act shall, immediately following approval of such ordinance, or any amendment thereto, forward a copy of said ordinance or amendment to the chairman of the state tax commission, and the chairman of the state board of tax appeals.
History:
[50-1047, added 1978, ch. 261, sec. 5, p. 568; am. 1979, ch. 221, sec. 1, p. 616; am. 1994, ch. 180, sec. 92, p. 488; am. 2003, ch. 32, sec. 25, p. 132.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1048 - COORDINATION WITH COUNTY LOCAL-OPTION NONPROPERTY TAXES.

50-1048. COORDINATION WITH COUNTY LOCAL-OPTION NONPROPERTY TAXES. In the event that counties are given local-option nonproperty tax authority, it is the intent of the legislature that such county local-option nonproperty taxes be coordinated with existing city local-option nonproperty taxes in the county.
History:
[50-1048, added 1978, ch. 261, sec. 6, p. 569.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1049 - COLLECTION AND ADMINISTRATION OF LOCAL-OPTION NONPROPERTY TAXES BY STATE TAX COMMISSION — DISTRIBUTION.

50-1049. COLLECTION AND ADMINISTRATION OF LOCAL-OPTION NONPROPERTY TAXES BY STATE TAX COMMISSION — DISTRIBUTION. (a) A city which has levied a tax pursuant to section 50-1044, Idaho Code, may contract with the state tax commission for the collection and administration of such taxes in like manner and under the definitions, rules and regulations of the tax commission for the collection and administration of the state sales tax under chapter 36, title 63, Idaho Code. A city which levies such tax shall have the right to review and audit the records of collection thereof maintained by the commission and the returns of taxpayers relating to such tax. Alternatively, such city shall have authority to administer and collect such tax.
(b) All revenues collected by the tax commission pursuant to section 50-1044, Idaho Code, shall be distributed as follows:
(1) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid through the state refund account and those moneys are continuously appropriated;
(2) An amount of money equal to such fee as may be agreed upon between the commission and such city for the actual cost of the collection and administration of the tax. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost at the end of each fiscal year shall be distributed as provided in paragraph (3) of this subsection;
(3) All remaining moneys received pursuant to this chapter shall be placed in an account designated by the state controller and remitted monthly to the city levying such tax.
History:
[50-1049, added 1979, ch. 221, sec. 2, p. 616; am. 1986, ch. 73, sec. 7, p. 207; am. 1994, ch. 180, sec. 93, p. 488.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1302 - DUTY TO FILE.

50-1302. DUTY TO FILE. Every owner creating a subdivision, as defined in section 50-1301, Idaho Code, shall cause a land survey and a plat thereof to be made which shall particularly and accurately describe and set forth all the streets, easements, public grounds, blocks, lots, and other essential information, and shall record said plat. This section is not intended to prevent the filing of other survey maps or plats. Description of lots or parcels of land, according to the number and designation on such recorded plat, in conveyances or for the purposes of taxation, shall be deemed good and valid for all intents and purposes.
History:
[50-1302, added 1967, ch. 429, sec. 220, p. 1249; am. 1997, ch. 190, sec. 2, p. 519; am. 2011, ch. 136, sec. 7, p. 388.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1303 - SURVEY — MONUMENTS — ACCURACY.

50-1303. SURVEY — MONUMENTS — ACCURACY. The centerline intersections and points where the centerline changes direction on all streets, avenues, and public highways, and all points, witness corners and reference points on the exterior boundary where the boundary line changes direction shall be marked with magnetically detectable monuments the minimum size of which shall be five-eighths (5/8) of an inch in least dimension and two (2) feet long iron or steel rod unless special circumstances preclude use of such monument and all lot and block corners, witness corners and reference points for lot and block corners shall be marked with monuments conforming to the provisions of section 54-1227, Idaho Code. Monuments shall be marked such that measurements between them may be made to the nearest one-tenth (0.1) foot. All lot corners of a burial lot within a platted cemetery need not be marked with a monument, but the block corners shall be monumented in order to permit the accurate identification of each burial lot within the cemetery. The monuments shall conform to the provisions of section 54-1227, Idaho Code. The locations and descriptions of all monuments within a platted cemetery shall be recorded upon the plat, and the courses and distances of all boundary lines shall be shown, but may be shown by legend. The survey for any plat shall be conducted in such a manner as to produce an unadjusted mathematical error of closure of each area bounded by property lines within the survey of not more than one (1) part in five thousand (5,000).
History:
[50-1303, added 1967, ch. 429, sec. 221, p. 1249; am. 1997, ch. 190, sec. 3, p. 519; am. 1998, ch. 220, sec. 2, p. 754; am. 2008, ch. 378, sec. 1, p. 1023; am. 2011, ch. 136, sec. 8, p. 388.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1305 - VERIFICATION.

50-1305. VERIFICATION. The county shall choose and require an Idaho professional land surveyor to check the plat and computations thereon to determine that the requirements herein are met, and said professional land surveyor shall certify such compliance on the plat. Such certification shall not relieve the professional land surveyor who prepared the plat from responsibility for the plat. For performing such service the county shall collect from the subdivider a fee as provided by local ordinance reasonably related to the cost of providing such service.
History:
[50-1305, added 1967, ch. 429, sec. 223, p. 1249; am. 1979, ch. 88, sec. 1, p. 214; am. 1989, ch. 102, sec. 1, p. 235; am. 1997, ch. 190, sec. 5, p. 521.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1306 - EXTRATERRITORIAL EFFECTS OF SUBDIVISION — PROPERTY WITHIN THE AREA OF CITY IMPACT — RIGHTS OF CITY TO COMMENT.

50-1306. EXTRATERRITORIAL EFFECTS OF SUBDIVISION — PROPERTY WITHIN THE AREA OF CITY IMPACT — RIGHTS OF CITY TO COMMENT. All plats situate within an officially designated area of city impact as provided for in section 67-6526, Idaho Code, shall be administered in accordance with the provisions set forth in the adopted city or county zoning and subdivision ordinances having jurisdiction. In the situation where no area of city impact has been officially adopted, the county with jurisdiction shall transmit all proposed plats situate within one (1) mile outside the limits of any incorporated city which has adopted a comprehensive plan or subdivision ordinance to said city for review and comment at least fourteen (14) days before the first official decision regarding the subdivision is to be made by the county. Items which may be considered by the city include, but are not limited to, continuity of street pattern, street widths, integrity and continuity of utility systems and drainage provisions. The city’s subdivision ordinance and/or comprehensive plan shall be used as guidelines for making the comments hereby authorized. The county shall consider all comments submitted by the city. Where the one (1) mile area of impact perimeter of two (2) cities overlaps, both cities shall be notified and allowed to submit comments.
History:
[50-1306, added 1967, ch. 429, sec. 224, p. 1249; am. 1979, ch. 88, sec. 2, p. 215; am. 1999, ch. 391, sec. 1, p. 1088.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1307 - DESIGNATION OF TOWNSITE AND ADDITION — NECESSITY OF DISTINCTIVENESS — LIMITATIONS ON RULE.

50-1307. DESIGNATION OF TOWNSITE AND ADDITION — NECESSITY OF DISTINCTIVENESS — LIMITATIONS ON RULE. Plats of towns, subdivisions or additions must not bear the name of any other town or addition in the same county, nor can the same word or words similar or pronounced the same, be used in making a name for said town or addition, except the words city, place, court, addition or similar words, unless the same is contiguous and laid out and platted by the same party or parties platting the addition bearing the same name, or a party files and records the written consent of the party or parties who platted the addition bearing the same name. All plats of the same name must continue the block numbers of the plat previously filed.
History:
[50-1307, added 1967, ch. 429, sec. 225, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1308 - APPROVALS.

50-1308. APPROVALS. (1) If a subdivision is not within the corporate limits of a city, the plat thereof shall be submitted, accepted and approved by the board of commissioners of the county in which the tract is located in the same manner and as herein provided. If the city or county has established a planning commission, then all plats must be submitted to said commission in accordance with provisions of chapter 65, title 67, Idaho Code. No plat of a subdivision requiring city approval shall be accepted for record by the county recorder unless said plat shall have first been submitted to the city and has been accepted and approved and shall have written thereon the acceptance and approval of the said city council and bear the signature of the city engineer and city clerk. No plat of a subdivision shall be accepted for record by the county recorder unless said plat has been certified, within thirty (30) days prior to recording, by the county treasurer of the county in which the tract is located. The county treasurer shall not withhold certification for any reason except for county property taxes due, but not paid, upon the property included in the proposed subdivision.
(2) Plats resulting from the exercise of any right granted under the provisions of sections 50-1314 and 63-210(2), Idaho Code, may be accepted for record and recorded by the county recorder without being certified by the county treasurer and the record of any such plat which has previously been recorded without being certified by the county treasurer shall not be invalid or defective because of not having been so certified by the county treasurer.
History:
[50-1308, added 1967, ch. 429, sec. 226, p. 1249; am. 1979, ch. 286, sec. 1, p. 731; am. 1981. ch. 304, sec. 1, p. 626; am. 1981, ch. 317, sec. 1, p. 661; am. 1996, ch. 322, sec. 52, p. 1080; am. 1997, ch. 190, sec. 7, p. 523.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1309 - CERTIFICATION OF PLAT — DEDICATION OF STREETS AND ALLEYS — DEDICATION OF PRIVATE ROADS TO PUBLIC — JURISDICTION OVER PRIVATE ROADS.

50-1309. CERTIFICATION OF PLAT — DEDICATION OF STREETS AND ALLEYS — DEDICATION OF PRIVATE ROADS TO PUBLIC — JURISDICTION OVER PRIVATE ROADS. 1. The owner or owners of the land included in said plat shall make a certificate containing the correct legal description of the land, with the statement as to their intentions to include the same in the plat, and make a dedication of all public streets and rights-of-way shown on said plat, which certificate shall be acknowledged before an officer duly authorized to take acknowledgments and shall be indorsed on the plat. The professional land surveyor making the survey shall certify the correctness of said plat and he shall place his seal, signature and date on the plat.
2. No dedication or transfer of a private road to the public can be made without the specific approval of the appropriate public highway agency accepting such private road.
3. Highway districts shall not have jurisdiction over private roads designated as such on subdivision plats and shall assume no responsibility for the design, inspection, construction, maintenance and/or repair of private roads.
History:
[50-1309, added 1967, ch. 429, sec. 227, p. 1249; am. 1988, ch. 175, sec. 2, p. 307; am. 1989, ch. 102, sec. 2, p. 235; am. 1992, ch. 262, sec. 3, p. 780; am. 1997, ch. 190, sec. 8, p. 523.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1310 - FILING AND RECORDING — RECORD OF PLATS — FILING OF COPY.

50-1310. FILING AND RECORDING — RECORD OF PLATS — FILING OF COPY. (1) All approved plats of subdivisions shall, upon the payment of the required fees, be filed by the county clerk or county recorder, and such filing with the date thereof shall be endorsed thereon. The plat or opaque copy thereof shall then be bound or filed with other plats of like character in a proper book or file designated as "Records of Plats."
(2) At the time of filing such plat, the owner or his representative shall also file with the county clerk or county recorder one (1) copy thereof. The plat media and copy process shall be as provided in section 50-1304, Idaho Code. The original plat shall be stored for safekeeping in a reproducible condition by the county. It shall be proper for the recorder to maintain for public reference a set of counter maps that are prints of the original maps. The original maps shall be produced for comparison upon demand. Full scale copies thereof shall be made available to the public, at the cost allowed in section 31-3205, Idaho Code, by the county recorder.
History:
[50-1310, added 1967, ch. 429, sec. 228, p. 1249, am. 1978, ch. 106, sec. 2, p. 219; am. 1993, ch. 343, sec. 1, p. 1282; am. 1997, ch. 190, sec. 9, p. 523; am. 2013, ch. 263, sec. 1, p. 648; am. 2015, ch. 48, sec. 2, p. 102.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1311 - INDEXING OF PLAT RECORDS.

50-1311. INDEXING OF PLAT RECORDS. The said books of "record of plats" shall be provided in the front part thereof with indices, in which shall be duly entered in alphabetical order all maps, plats and diagrams recorded therein, and when so filed, bound and indexed, shall be the legal record of all such maps, plats, diagrams, dedication and other writings.
History:
[50-1311, added 1967, ch. 429, sec. 229, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1312 - EFFECT OF ACKNOWLEDGING AND RECORDING PLAT.

50-1312. EFFECT OF ACKNOWLEDGING AND RECORDING PLAT. The acknowledgment and recording of such plat is equivalent to a deed in fee simple of such portion of the premises platted as is on such plat set apart for public streets or other public use, or as is thereon dedicated to charitable, religious or educational purposes; provided, however, that in a county where a highway district exists and is in operation no such plat shall be accepted for recording by the county recorder unless the acceptance of said plat by the commissioners of the highway district is endorsed thereon in writing.
History:
[50-1312, added 1967, ch. 429, sec. 230, p. 1249; am. 1978, ch. 78, sec. 1, p. 153; am. 1992, ch. 262, sec. 4, p. 781.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1313 - DEDICATION MUST BE ACCEPTED.

50-1313. DEDICATION MUST BE ACCEPTED. No street or alley or highway hereafter dedicated by the owner to the public shall be deemed a public street, highway or alley, or be under the use or control of said city or highway district unless the dedication shall be accepted and confirmed by the city council or by the commissioners of the highway district. An acceptance imposes no obligation or liability upon the city council or highway district until the street, highway or alley is declared to be open for public travel.
History:
[50-1313, added 1967, ch. 429, sec. 231, p. 1249, am. 1978, ch. 78, sec. 2, p. 153; am. 1992, ch. 55, sec. 2, p. 161.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1314 - ENFORCING EXECUTION OF PLAT — ASSESSMENT OF COSTS.

50-1314. ENFORCING EXECUTION OF PLAT — ASSESSMENT OF COSTS. Whenever the owners of any tract of land have divided and sold or conveyed five (5) or more parts thereof, or invested the public with any right therein, and have failed and neglected to execute and file a plat for record, as provided in sections 50-1301 through 50-1313, Idaho Code, the county recorder, when instructed by the board of county commissioners, shall notify some or all of such owners and proprietors by mail or otherwise, and demand an execution of such plat; if such owners or proprietors, whether notified or not, fail and neglect to execute and file for record said plat within thirty (30) days after the issuance of such notice, the recorder shall cause to be made a plat of such tract and any surveying necessary therefor. Said plat shall be prepared in accordance with requirements in sections 50-1301 through 50-1325, Idaho Code, and in addition, be signed and acknowledged by the recorder, who shall certify that he executed it by reason of the failure of the owners or proprietors named to do so, and filed for record, and, when so filed for record, shall have the same effect for all purposes as if executed, acknowledged and recorded by the owners or proprietors themselves.
A correct statement of the costs and expenses of such plat, surveying and recording, verified by oath, shall be by the recorder laid before the next session of the county board, who shall allow the same and order the same to be paid out of the county treasury, and who shall, at the same time, assess the same amount pro rata upon all several lots or parcels of said subdivided tract; said assessment may be billed to the property owner and, if not paid as requested, shall be collected with, and in like manner as the property taxes, and shall go to the county current expenses fund; or said board may direct suit to be brought in the name of the county before any court having jurisdiction, to recover from the said original owners or proprietors, said cost and expense of preparing and recording said plat.
History:
[50-1314, added 1967, ch. 429, sec. 232, p. 1249; am. 2011, ch. 120, sec. 1, p. 330.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1315 - EXISTING PLATS VALIDATED.

50-1315. EXISTING PLATS VALIDATED. None of the provisions of sections 50-1301 through 50-1325, Idaho Code, shall be construed to require replatting in any case where plats have been made and recorded in pursuance of any law heretofore in force; and all plats heretofore filed for record and not subsequently vacated are hereby declared valid, notwithstanding irregularities and omissions in manner of form of acknowledgment or certificate. Provided, however:
(1) When plats have been accepted and recorded for a period of five (5) years and said plats include public streets that were never laid out and constructed to the standards of the appropriate public highway agency, said public street may be classified as public right of way; and
(2) Public rights of way for vehicular traffic included in plats which would not conform to current highway standards of the appropriate public highway agency regarding alignments and access locations which, if developed, would result in an unsafe traffic condition, shall be modified or reconfigured in order to meet current standards before access permits to the public right of way are issued.
History:
[50-1315, added 1967, ch. 429, sec. 233, p. 1249; am. 1992, ch. 262, sec. 5, p. 781; am. 1993, ch. 412, sec. 9, p. 1514.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1316 - PENALTY FOR SELLING UNPLATTED LOTS.

50-1316. PENALTY FOR SELLING UNPLATTED LOTS. Any person who shall dispose of or offer for sale any lots in any city or county until the plat thereof has been duly acknowledged and recorded, as provided in sections 50-1301 through 50-1325, shall forfeit and pay one hundred dollars ($100) for each lot and part of a lot sold or disposed of or offered for sale.
History:
[50-1316, added 1967, ch. 429, sec. 234, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1317 - VACATION PROCEDURE IN UNINCORPORATED AREAS AND IN CITIES NOT EXERCISING THEIR CORPORATE FUNCTIONS — FILING OF PETITION — NOTICE OF HEARING.

50-1317. VACATION PROCEDURE IN UNINCORPORATED AREAS AND IN CITIES NOT EXERCISING THEIR CORPORATE FUNCTIONS — FILING OF PETITION — NOTICE OF HEARING. Whenever any person, persons, firm, association or corporation interested in any city which if incorporated is not exercising its corporate functions may desire to vacate any lot, tract, private road, common, plot or any part thereof in any such city, it shall be lawful to petition the board of county commissioners of the county where such property is located, setting forth the particular circumstances of the case, and giving a distinct description of the property to be vacated and the names of the persons to be particularly affected thereby; which petition shall be filed with the appropriate county or highway district clerk and notice of the pendency of said petition shall be given for a period of thirty (30) days by written notice thereof, containing a description of the property to be vacated, posted in three (3) public or conspicuous places in said city, and also within the limits of said platted acreage, or in the event such property is located within a county in which there is published a newspaper, as defined by law, such notice shall also be published in such newspaper, once a week for two (2) successive weeks. Provided however, when a public street or public right-of-way is located within the boundary of a highway district or is under the jurisdiction of a county, the respective commissioners of the highway district or board of county commissioners shall assume the authority to vacate said public street or public right-of-way pursuant to section 40-203, Idaho Code. Land exclusive of public right-of-way that has been subdivided and platted in accordance with this chapter need not be vacated in order to be replatted.
History:
[50-1317, added 1967, ch. 429, sec. 235, p. 1249; am. 1992, ch. 262, sec. 6, p. 781; am. 1997, ch. 190, sec. 10, p. 524; am. 1998, ch. 220, sec. 4, p. 756; am. 2014, ch. 137, sec. 3, p. 375.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1318 - IN ABSENCE OF OPPOSITION — GRANT OF PETITION — RESTRICTIONS.

50-1318. IN ABSENCE OF OPPOSITION — GRANT OF PETITION — RESTRICTIONS. If no opposition be made to such petition or application within the said thirty (30) day period, the board of county commissioners shall vacate the same, with such restrictions as they may deem reasonable and for the public good.
History:
[50-1318, added 1967, ch. 429, sec. 236, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1319 - IN PRESENCE OF OPPOSITION — CONTINUANCE OF APPLICATION — HEARING — WHEN PETITION GRANTED.

50-1319. IN PRESENCE OF OPPOSITION — CONTINUANCE OF APPLICATION — HEARING — WHEN PETITION GRANTED. If opposition be made thereto, such application shall be heard by the appropriate board of county commissioners or highway district commissioners at a time fixed by said board, at which time, if the objector shall consent to said vacation, or if the petitioner shall produce to the board of county commissioners the petition of two-thirds (2/3) of the property holders of lawful age in said town, or owning two-thirds (2/3) of the tracts in such platted and subdivided acreage, the said board of county commissioners may proceed to hear and determine upon said application, and may if in their opinion justice requires it, grant the prayer of the petitioner, in whole or in part.
History:
[50-1319, added 1967, ch. 429, sec. 237, p. 1249; am. 1992, ch. 262, sec. 7, p. 782.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 13 - PLATS AND VACATIONS › Section 50-1320 - VESTING OF TITLE ON VACATION.

50-1320. VESTING OF TITLE ON VACATION. The part so vacated, if it be a lot or tract, shall vest in the rightful owner, who may have the title thereof according to law; or if a public square or common, the property may vest in the proper county, or if in a city, the property shall vest in the council for the use of such city, and the proper authorities may sell the same, and make a title to the purchaser thereof, and appropriate the proceeds thereof for the benefit of said corporation or county, as the case may be; or if the same be a street, all right and title thereto shall be distributed in accordance with section 50-311.
History:
[50-1320, added 1967, ch. 429, sec. 238, p. 1249.]