Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.225 - DOCUMENTATION FOR NEWLY ORGANIZED OR ALTERED TAXING DISTRICTS OR REVENUE ALLOCATION AREAS (RAAS) UNDER THE JURISDICTION OF URBAN RENEWAL AGENCIES

Current through August 31, 2023
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
			 (RAAs) under the jurisdiction of urban renewal agencies being organized or
			 formed or altering boundaries. (3-31-22)
a.
			 Taxing Districts. The term taxing districts as used in this rule means taxing
			 districts and taxing units. (3-31-22)
b. Alter. Alter or any derivatives of the
			 word as used in Section
			 63-215, Idaho Code, means annex,
			 deannex, or consolidate or derivatives of these words. (3-31-22)
c. Contiguous. Contiguous means being in
			 actual contact or touching along a boundary or at a point and is synonymous
			 with abutting on. (3-31-22)
d.
			 Deannex. Deannex means to delete or remove a portion but not all of a boundary
			 for a city, taxing district, or RAA by completing all legal requirements to
			 establish a new boundary for the city, taxing district or RAA.
			 (3-31-22)
e. Disincorporate.
			 Disincorporate 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 city.
			 (3-31-22)
f. Dissolve. 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
			 RAA. (3-31-22)
g. Legal
			 Description. 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: (3-31-22)
i.
			 Section, township, range and meridian. (3-31-22)
ii. An initial point, being a government
			 surveyed corner, such as a section corner, quarter corner or mineral survey
			 corner. (3-31-22)
iii. A true point
			 of beginning, defined by bearings and distances from the initial point, that
			 begins a new city, taxing district, RAA or any alteration thereto.
			 (3-31-22)
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 State 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: (3-31-22)
(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 (3-31-22)
(2)
			 References to cardinal directions, government survey distances, and section or
			 aliquot part corners; or (3-31-22)
(3) References to recorded subdivision or
			 town site plats, with copies of such plats; or (3-31-22)
(4) Legislatively established boundaries as
			 defined by reference to Idaho Code sections. (3-31-22)
v. The legal description to annex to or
			 deannex from an existing city, taxing district, or RAA shall plainly and
			 clearly define the boundary lines of the deannexed or annexed area and include
			 a reference to existing boundaries where contiguous.
			 (3-31-22)
h. Map Prepared
			 in a Draftsman-like Manner. 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: (3-31-22)
i. Section, township, range, and meridian
			 identifications. (3-31-22)
ii.
			 North arrow, bar scale, and title block. (3-31-22)
iii. District name and ordinance number or
			 order date. (3-31-22)
iv. Bearing
			 and distance annotation between boundary points or a legend or table
			 identifying the bearing and distance between each set of boundary points.
			 (3-31-22)
v. Clearly defined
			 boundary lines of the newly formed city, taxing district, or RAA or of the
			 alteration to an existing one together with reference to the existing boundary
			 where contiguous. (3-31-22)
vi.
			 Variations from the requirements of Paragraph 225.01.h. of this rule for what
			 must be included on the map may be approved by the State Tax Commission if the
			 map is sufficiently certain and accurate to ensure that the property is
			 assigned to the proper tax code area. (3-31-22)
i. Countywide taxing district. A countywide
			 taxing district is a taxing district having the same boundaries as one (1) or
			 more counties. (3-31-22)