Amends and adds to existing law to provide for a temporary assessment to fund fire protection and emergency medical services.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 811 BY REVENUE AND TAXATION COMMITTEE AN ACT1 RELATING TO COMMUNITY INFRASTRUCTURE DISTRICTS; AMENDING SECTION 50-3101,2 IDAHO CODE, TO REVISE A PROVISION REGARDING THE FORMATION OF A COMMUNITY3 INFRASTRUCTURE DISTRICT AND TO MAKE TECHNICAL CORRECTIONS; AMENDING4 SECTION 50-3102, IDAHO CODE, TO DEFINE A TERM, TO REVISE DEFINITIONS,5 AND TO MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 50-3108, IDAHO6 CODE, TO REVISE A PROVISION REGARDING THE MAXIMUM INDEBTEDNESS ALLOWED;7 AMENDING SECTION 50-3111, IDAHO CODE, TO REVISE PROVISIONS REGARDING8 THE TERMS OF BONDS; AMENDING CHAPTER 31, TITLE 50, IDAHO CODE, BY THE9 ADDITION OF A NEW SECTION 50-3122, IDAHO CODE, TO ESTABLISH PROVISIONS10 REGARDING FIRE PROTECTION SERVICES AND EMERGENCY SERVICES FEES FOR DIS-11 TRICTS FORMED AFTER JANUARY 1, 2026; AMENDING SECTION 50-3112, IDAHO12 CODE, TO PROVIDE CORRECT CODE REFERENCES; AND DECLARING AN EMERGENCY13 AND PROVIDING AN EFFECTIVE DATE.14

Be It Enacted by the Legislature of the State of Idaho:15

SECTION 1. That Section 50-3101, Idaho Code, be, and the same is hereby16 amended to read as follows:17 50-3101. PURPOSE, RELATIONSHIP WITH OTHER LAWS AND SHORT TITLE. (1)18 The purpose of this chapter is:19 (a) To encourage the funding and construction of regional community in-20 frastructure in advance of actual developmental growth that creates the21 need for such additional infrastructure;22 (b) To provide a means for the advance payment of development impact23 fees established in chapter 82, title 67, Idaho Code, and the community24 infrastructure that may be financed thereby; and25 (c) To create additional financial tools and financing mechanisms that26 allow new growth to more expediently pay for itself.27 (2) Only community infrastructure to be publicly owned by this state or28 a political subdivision thereof may be financed pursuant to this chapter.29 (3) A community infrastructure district may only be formed pursuant to30 this chapter only by a city in the city's incorporated area, or by a county31 in an area contained within a city's comprehensive plan with the city's con-32 sent, or by a county when the district is outside of a city's comprehensive33 plan.34 (4) A community infrastructure district may be formed only after (i)35 prior review and approval by the governing body of each county or city in36 which the district is proposed to be located of a petition requesting the37 formation of the district, and (ii) the necessary approvals for site de-38 velopment under the local land use planning act, sections 67-6501 et seq.,39 Idaho Code, and the planning and zoning ordinances of each county and city40 in which the district is proposed to be located have been obtained; provided41 however, that where there will be phased development, approvals obtained42

2 for the first phase of site development shall be sufficient for the initial1 creation and organization of the district. The formation of a district2 pursuant to this chapter shall not prevent the exercise by a county, city3 or other political subdivision of any of its powers on the same basis as on4 all other land within its jurisdiction. Notwithstanding the formation of a5 district, the development of real property located within the district shall6 remain subject to the provisions of chapter 65, title 67, Idaho Code, and7 the applicable planning and zoning ordinances of the counties and cities in8 which the district is located. The formation of a district pursuant to this9 chapter shall not prevent the subsequent establishment of other districts or10 the improvement or assessment of land within the district by a county, city11 or other political subdivision.12 (5) This chapter shall be known and may be cited as the "Community In-13 frastructure District Act."14

SECTION 2. That Section 50-3102, Idaho Code, be, and the same is hereby15 amended to read as follows:16 50-3102. DEFINITIONS. As used in this chapter, the following terms17 shall have the meanings as stated:18 (1) "Assessment area" means real property within the boundaries of a19 community infrastructure district that is the subject of a specific special20 assessment as set forth in this chapter.21 (2) "Community infrastructure" means improvements that have a substan-22 tial nexus to the district and directly or indirectly benefit the district.23 Community infrastructure excludes public improvements fronting individual24 single-family residential lots. Community infrastructure includes plan-25 ning, design, engineering, construction, acquisition or installation of26 such infrastructure, including the costs of applications, impact fees and27 other fees, permits and approvals related to the construction, acquisition28 or installation of such infrastructure, and incurring expenses incident to29 and reasonably necessary to carry out the purposes of this chapter. Com-30 munity infrastructure includes all public facilities as defined in section31 67-8203(24), Idaho Code, and, to the extent not already included within the32 definition in section 67-8203(24), Idaho Code, the following:33 (a) Highways, parkways, expressways, interstates, or other such des-34 ignations, interchanges, bridges, crossing structures, and related ap-35 purtenances;36 (b) Public parking facilities, including all areas for vehicular use37 for travel, ingress, egress and parking;38 (c) Trails and areas for pedestrian, equestrian, bicycle or other non-39 motor vehicle use for travel, ingress, egress and parking;40 (d) Public safety facilities;41 (e) Acquiring interests in real property for community infrastructure;42 (f) Financing costs related to the construction of items listed in this43 subsection; and44 (g) Impact fees.45 (3) "Community infrastructure segment" means a separate or a dis-46 cernible portion of a construction contract attributable to community47 infrastructure.48

3 (4) "Debt service" means the principal of, interest on and premium, if1 any, on the bonds when due, whether at maturity or prior redemption, and fees2 and costs of registrars, trustees, paying agents or other agents necessary3 to handle the bonds and the costs of credit enhancement or liquidity support.4 (5) "Discharge date" means the date on which no further payments will be5 due on an outstanding bond, regardless of the amount of principal and inter-6 est paid prior to such date, as provided in section 50-3111, Idaho Code.7 (5) (6) "District" means a community infrastructure district formed8 pursuant to this chapter. A district formed after July 1, 2022, shall not9 exclude from the district any land that is completely surrounded by property10 in the district. A district shall only include only contiguous property11 at the time of formation. Land that is connected by only a shoestring or12 strip of land that comprises a railroad or highway right-of-way shall not be13 considered contiguous for the purposes of this chapter. Subsequent to a dis-14 trict's formation, a district may include noncontiguous property but only if15 specifically determined by the district board to have a substantial nexus to16 the initial district or to the community infrastructure contemplated by the17 initial district and then authorized by the district board in its discretion18 and pursuant to section 50-3106, Idaho Code.19 (6) (7) "District board" means the board of directors of the district.20 (7) (8) "District development agreement" means an agreement between a21 property owner or developer, the county or city, any other political subdi-22 vision of the state, and/or the district. A district development agreement23 shall be used to establish obligations of the parties to the agreement re-24 lating to district financing and development, including: intergovernmental25 agreements; the ultimate public ownership of the community infrastructure26 financed by the district; the understanding of the parties with regard to27 future annexations of property into the district; the total amount of bonds28 to be issued by the district and the property taxes and special assessments29 to be levied and imposed to repay the bonds and the provisions regarding30 the disbursement of bond proceeds; the financial assurances, if any, to be31 provided with respect to the bonds; impact and other fees imposed by gov-32 ernmental authorities, including credit, prepayment and/or reimbursement33 with respect thereto; temporary assessments and the disbursement of revenue34 from such assessments pursuant to section 50-3122, Idaho Code; and other35 matters relating to the community infrastructure, such as construction, ac-36 quisition, planning, design, inspection, ownership and control. A district37 development agreement shall be in addition to and shall not supplant any de-38 velopment agreement entered into pursuant to section 67-6511A, Idaho Code,39 pursuant to which a governing body may require or permit, as a condition of40 rezoning, that an owner or developer make a written commitment concerning41 the use or development of the subject parcel.42 (8) (9) "General plan" means the general plan described in section43 50-3103(1), Idaho Code, as the plan may be amended from time to time.44 (9) (10) "Governing body" means the county commissioners or city coun-45 cil that by law is constituted as the governing body of the county or city in46 which the district is located. Reference in this chapter to "governing body47 or bodies" shall mean the governing body or bodies of each county and city in48 which the district is located.49

4 (10) (11) "Owner" means the person listed as the owner of real property1 within the district or a proposed district on the current property rolls in2 effect at the time that the action, proceeding, hearing or election has be-3 gun; provided however, that if a person listed on the property rolls is no4 longer the owner of real property within the district or a proposed district5 and the name of the successor owner becomes known and is verified by recorded6 deed or other similar evidence of transfer of ownership, the successor owner7 shall be deemed to be the owner for the purposes of this chapter.8 (11) (12) "Market value for assessment purposes" means the amount of the9 last preceding equalized assessment of all taxable property and excludes10 all property exempt from taxation pursuant to section 63-602G, Idaho Code,11 within the community infrastructure district on the tax rolls completed and12 available as of the date of approval in the district bond issuance.13 (12) (13) "Person" means any entity, individual, corporation, partner-14 ship, firm, association, limited liability company, limited liability part-15 nership, trust or other such entities as recognized by the state of Idaho.16 A "person in interest" is any person who is a qualified elector in the dis-17 trict, who is an owner of real property in the district or who is a real prop-18 erty taxpayer in the district.19 (13) (14) "Qualified elector" means a person who possesses all of the20 qualifications required of electors under the general laws of the state of21 Idaho and:22 (a) Resides within the boundaries of a district or a proposed district23 and who is a qualified elector. For purposes of this chapter, such elec-24 tor shall also be known as a "resident qualified elector"; or25 (b) Is an owner of real property that is located within the district or a26 proposed district, who is not a resident qualified elector as set forth27 above. For purposes of this chapter, such elector shall also be known as28 an "owner qualified elector."29 (14) (15) "Special assessment" means an assessment imposed upon real30 property located within an assessment area for a specific purpose and of a31 special benefit to the affected property, collected and enforced in the same32 manner as property taxes, that may be apportioned according to the direct or33 indirect special benefits conferred upon the affected property, as well as34 any, or any combination, of the following: acreage, square footage, front35 footage, the cost of providing community infrastructure for the affected36 property, or any other reasonable method as determined by the district37 board.38

SECTION 3. That Section 50-3108, Idaho Code, be, and the same is hereby39 amended to read as follows:40 50-3108. GENERAL OBLIGATION BONDS -- ELECTION -- MAXIMUM INDEBTEDNESS41 ALLOWED -- LEVY. (1) After district formation, whenever the district board42 shall deem it advisable to issue general obligation bonds of the district,43 the district board shall provide therefor by resolution, which resolution44 shall specify and set forth the community infrastructure and other costs and45 expenses approved by the district board consistent with the general plan to46 be financed with the bonds, and make provision for the collection of an an-47 nual tax sufficient to pay the interest on the bonds as it falls due, and also48

5 to constitute a sinking fund for the payment of the principal thereof as re-1 quired by the constitution and laws of the state of Idaho.2 (2) The resolution shall also provide for holding an election, held3 in compliance with section 50-3112, Idaho Code, to submit to the qualified4 electors of the district the question of authorizing the district to issue5 general obligation bonds of the district to provide money for said community6 infrastructure consistent with the general plan. The ballot used in such7 election shall be in form substantially as follows: "In favor of issuing8 bonds to the amount of.......... dollars for the purpose stated in Resolu-9 tion No....," and "Against issuing bonds to the amount of......... dollars10 for the purpose stated in Resolution No....".11 (3) If two-thirds (2/3) of the qualified electors at such election12 assent to the issuing of the bonds and the incurring of the indebtedness13 thereby created for the purpose aforesaid, the district board shall there-14 upon be authorized to issue and create such indebtedness in the manner and15 for the purposes specified in said resolution, and the bonds shall be issued16 and sold in the manner provided by the laws of the state of Idaho, and the17 district board by further resolution shall be entitled to issue and sell18 the bonds in series or divisions up to the authorized amount without the19 further vote of the qualified electors, and to issue and sell such bonds at20 such times and in such amounts as the district board deems appropriate to21 carry out a community infrastructure project or projects in phases; pro-22 vided however, that before any issuance of the bonds, including issuance in23 series or divisions and, in addition to such other determinations made by24 the district board as it may deem reasonable and prudent, the district board25 shall also determine whether reasonable financial assurance for the payment26 of the debt service on the bonds through additional collateral, payment27 guarantee or otherwise shall be required from a developer. The developer28 shall be consulted and shall be given a reasonable period of time within29 which to appear, either in person or in writing, and respond to any proposed30 financial assurance. If, following such developer's response, the district31 board determines that reasonable financial assurance shall be required, the32 district board shall specify the type and amount of the financial assurance33 required in its resolution.34 (4) In no event shall the aggregate outstanding principal amount of35 general obligation bonds and any other indebtedness for which the full faith36 and credit of the district are pledged exceed nine percent (9%) of the ac-37 tual or adjusted market value for assessment purposes on all taxable real38 property within the district as such valuation existed on December 31 of the39 previous year.40 (5) After the bonds are issued, the district shall enter in its minutes41 a record of the bonds sold and their number and dates and shall periodically42 collect the pledged revenues to pay the debt service on the bonds when due.43 (6) Bond proceeds received by the district shall be held in a segregated44 account and shall be disbursed therefrom only for:45 (a) The payment of community infrastructure and/or community in-46 frastructure segments approved by the district board and actually47 completed; or48 (b) For the purpose of reimbursing actually paid expenditures relating49 to community infrastructure as approved by the district board; provided50

6 however, that lien releases with respect to the payment made must be ob-1 tained from the underlying providers of labor, work, services or mate-2 rials as a condition to such payment; or3 (c) For the payment or reimbursement of governmentally imposed impact4 fees as approved by the district board.5 (7) Completion of community infrastructure may be phased and payment6 made pursuant to a draw schedule. Bond proceeds shall be expended on the com-7 munity infrastructure within three (3) years after issuance. Prior to is-8 suance of the bonds, the district board shall determine that such bond pro-9 ceeds can reasonably be expended within that time.10 (8) Each year, prior to the time for the certification required under11 section 50-3114, Idaho Code, the district board shall levy a tax upon all12 taxable real property within the district, sufficient, together with any13 money from the sources described in section 50-3107(3), Idaho Code, to pay14 debt service on the bonds when due. The levy shall be made by resolution15 entered upon the minutes of the district board, and it shall be the duty of16 the clerk of the district, immediately after entry of the resolution in the17 minutes, to transmit to the board of county commissioners in each county18 in which the district is located the certification required under section19 50-3114, Idaho Code. Such tax levied shall then be collected and accounted20 for at the time and in the form and manner as other taxes are collected and21 accounted for under the laws of this state. Moneys derived from the levy of22 property taxes to pay the debt service on the bonds shall be kept separately23 from other funds of the district. A district's levy of property taxes shall24 constitute a lien on all taxable real property within the district.25 (9) The district may issue and sell refunding bonds to refund general26 obligation bonds of the district authorized by this section. The principal27 amount of the refunding bonds may be more or less than the principal amount of28 the bonds being refunded, provided that the proceeds of the refunding bonds29 are used only for refunding purposes and payment of the costs thereof, and30 the total obligation of the district is not increased, that is, if the amount31 of the refunding bonds is more than the principal amount of the bonds being32 refunded, issuance of the refunding bonds will result in a net present value33 savings to the district. No election shall be required in connection with34 the issuance and sale of such refunding bonds. Refunding bonds issued pur-35 suant to this section shall have a final maturity date no later than the final36 maturity date of the bonds being refunded.37

SECTION 4. That Section 50-3111, Idaho Code, be, and the same is hereby38 amended to read as follows:39 50-3111. TERMS OF BONDS. (1) For any bonds issued under this chap-40 ter, the district board shall prescribe the denominations of the bonds, the41 principal amount of each issue and the form of the bonds and shall establish42 the maturities, which shall not exceed thirty (30) years from the date of43 issuance of such bonds, interest payment dates and interest rates, whether44 fixed or variable, not exceeding the maximum rate stated in the notice of45 the election or the resolution of the district board. The bonds, up to the46 aggregate authorized principal amount thereof, may be issued in whole or47 divided into series, and by supplementary resolution adopted from time to48 time by the district board, the district may issue any remaining principal49

7 amount of the bonds in one (1) or more subsequent divisions. No election1 shall be required in connection with the issuance of any remaining principal2 amount of the bonds in a subsequent division. The bonds may be sold by com-3 petitive bid or negotiated sale for public or private offering at, below or4 above par. The proceeds of the bonds shall be deposited with the treasurer,5 or with a trustee or agent designated by the district board, to the credit6 of the district to be withdrawn for the purposes provided by this chapter.7 Pending that use, the proceeds may be invested as determined by the district8 board. The bonds shall be made payable as to both principal and interest9 solely from revenues of the district, and shall specify the revenues pledged10 for such purposes, and shall contain such other terms, conditions, covenants11 and agreements as the district board deems proper. The bonds may be payable12 from any combination of taxes or revenues of the types described in sections13 50-3108, 50-3109 and , 50-3110, and 50-3122, Idaho Code.14 (2) Any bonds issued pursuant to this chapter on and after July 1, 2026,15 shall be automatically discharged, regardless of any principal or interest16 that may be outstanding, on the date that is forty (40) years after the is-17 suance of such series of bonds. Such discharge date shall be automatic and18 shall not require any further action on the part of the district.19 (3) Any district formed pursuant to this chapter shall be dissolved in20 the year that is five (5) years after completion of all work to be performed21 under a district's general plan, as long as no bonds remain outstanding. If22 any bonds remain outstanding after such year, such district shall be dis-23 solved in the year after such bonds are paid.24

SECTION 5. That Chapter 31, Title 50, Idaho Code, be, and the same is25 hereby amended by the addition thereto of a NEW SECTION, to be known and des-26 ignated as Section 50-3122, Idaho Code, and to read as follows:27 50-3122. FIRE PROTECTION SERVICES AND EMERGENCY MEDICAL SERVICES FEES28 FOR DISTRICTS FORMED AFTER JANUARY 1, 2026. (1) A community infrastructure29 district formed after January 1, 2026, may impose an annual fee for fire pro-30 tection services and emergency medical services if authorized by the govern-31 ing body in the district development agreement.32 (2) A fee under this section may be imposed on each residential property33 for a term not to exceed five (5) years, commencing upon the transfer of title34 to the first residential homeowner. Notwithstanding any provision of law to35 the contrary, the district shall be exempt from providing public notice when36 a fee is imposed on a property for the first time. The existence, terms, and37 any applicable amounts of the fee shall be disclosed in the property disclo-38 sure notice and shall be signed and acknowledged by any purchaser prior to39 purchase. The obligation to pay the fee shall run with the property, and any40 subsequent owner who acquires title within the original five (5) year period41 shall be responsible for payment of the fee for the remainder of that five (5)42 year term. No fee under this section may be extended or renewed beyond its43 initial five (5) year term, and each such fee shall expire at the end of the44 five (5) year term without further notice or action. Upon the expiration of45 the fee for a property as provided in this section, the district shall have no46 further authority to impose a fee under this section on that same property.47 (3) The initial amount of the fee and any provision for annual increases48 shall be as set forth in the district development agreement, provided that49

8 the amount of the fee shall not increase by more than two percent (2%) in any1 year.2 (4) The fee shall be collected and accounted for at the time and in the3 form and manner as property taxes are collected and accounted for under the4 laws of this state. All revenues from the fee shall be kept separate from5 other district funds in a dedicated fund and may accumulate from year to year6 to ensure the availability of moneys to pay for or offset the costs of fire7 protection services and emergency medical services as authorized in this8 section.9 (5) The district board shall budget and disburse the fee proceeds col-10 lected pursuant to this section solely to pay for or offset the costs of11 fire protection services and emergency medical services for the district.12 Permissible expenditures shall include but not be limited to salaries and13 benefits of fire protection services personnel and emergency medical ser-14 vices personnel; procurement, maintenance, repair, or replacement of fire15 protection services or emergency medical services equipment; fire protec-16 tion services training; emergency medical services training; and other17 operational expenses necessary for fire protection and emergency response.18 Notwithstanding the provisions of this subsection, the fee may be pledged to19 bonds issued by the district if a portion of the net proceeds of bonds is used20 to fund the costs of fire protection services and emergency medical services21 for the district.22 (6) The district may enter into agreements with cities, fire protection23 districts, ambulance districts, or other service providers to furnish fire24 protection services or emergency medical services to the district and may25 distribute fee revenues to such service providers pursuant to such agree-26 ments or as provided in the district development agreement. In no event27 shall the district be required to pay any amount in excess of collections28 from the fees.29

SECTION 6. That Section 50-3112, Idaho Code, be, and the same is hereby30 amended to read as follows:31 50-3112. NOTICE AND CONDUCT OF ELECTION. (1) Any election pursuant32 to this chapter shall be a nonpartisan election, and in regard to election33 dates, shall be held in compliance with section 34-106, Idaho Code, or sec-34 tion 50-405, Idaho Code. Except as otherwise specifically set forth in this35 section, the district board shall cause the election to be held and conducted36 in the same manner prescribed by law for the holding of general elections in37 this state, including chapter 14, title 34, Idaho Code, and shall call the38 election by posting notices in three (3) public places within the boundaries39 of the district not less than thirty (30) days before the election. Notice40 shall also be published twice, the first time not less than twelve (12) days41 prior to the election and the second time not less than five (5) days prior to42 the election, in a newspaper of general circulation in each county or city43 in which the proposed district is located. A copy of such notice shall also44 be mailed to each district resident and each owner of real property in the45 district if known or such owner's agent if known, addressed to such person46 at his or her post office address if known or, if unknown, to a post office in47 the county or city where the district is located. Ownership of real property48

9 shall be determined as of the date of the adoption of the resolution ordering1 the hearing. The notice shall state:2 (a) The place of holding the election;3 (b) Subject to section 34-1409, Idaho Code, the hours during the day in4 which the polls will be open;5 (c) If the election is a bond election, whether the bonds are general6 obligation bonds or revenue bonds, the total principal amount of bonds7 to be authorized, whether the bonds will be issued in series, the maxi-8 mum rate of interest to be paid on the bonds and the maximum term of the9 bonds, not exceeding thirty (30) years;10 (d) If the election is an election to change or eliminate an existing11 tax, the maximum tax amount to be imposed as a result of the change or12 elimination;13 (e) The purposes for which property taxes levied and revenues raised14 will be used, including a description of the community infrastructure15 to be financed with tax revenues, district revenues or bond proceeds;16 (f) That the imposition of property taxes will result in a lien for the17 payment thereof on real property within the district; and18 (g) That a general plan is on file with the county clerk of each county19 in which the district is located.20 (2) The district board shall determine the date of the election and the21 polling place or places for the election. The district board may establish,22 change, and consolidate election precincts within the district, as it deems23 necessary and appropriate, and shall define precinct boundaries.24 (3) Subject to section 50-3102(10) and (13) 50-3102(11) and (14), Idaho25 Code, the current property rolls for the district and current voter lists in26 effect at the time that the election has begun shall be used to determine the27 qualified electors. If the district includes land lying partly in and partly28 out of any precinct, the voter lists may contain the names of all electors in29 the precinct, and the precinct boards at those precincts shall require that a30 prospective elector execute an affidavit stating that the elector is also a31 qualified elector.32 (4) If the district is to be located within two (2) or more counties33 and/or cities, the election shall be held on the same day in each jurisdic-34 tion.35 (5) The ballot material provided to each voter shall include:36 (a) For an election concerning the issuance of bonds, an impartial de-37 scription of the bonds to be issued and an impartial description of the38 property taxes to be imposed; the method of apportionment, collection39 and enforcement and other details sufficient to enable each qualified40 elector to reasonably estimate the amount of tax he or she will be obli-41 gated to pay; and a statement that the issuance of the bonds and the im-42 position of property taxes is for the provision of certain, but not nec-43 essarily all, community infrastructure that may be needed or desirable44 within the district, and that other taxes or assessments by other gov-45 ernmental entities may be presented for approval by qualified electors;46 and47 (b) For an election to change an existing maximum tax or eliminate an48 existing tax, an impartial description of the change or elimination.49

10 (6) Within ten (10) days after an election, the district board shall1 meet and canvass the returns, and declare the results thereof. At least a2 two-thirds (2/3) majority of the votes cast at the election shall be required3 for issuing bonds or changing an existing tax. The canvass may be continued4 for an additional period not to exceed thirty (30) days at the election of the5 district board for the purpose of completing the canvass. Failure of a re-6 quired majority to vote in favor of the matter submitted shall not prejudice7 the submission of the same or similar matters at a later election. The can-8 vass of any general obligation bond election shall be filed and recorded in9 each county in which the district is located.10 (7) In any election held pursuant to this chapter, every voter may vote11 at any election held pursuant to this chapter, but shall be entitled to cast12 votes, as follows: (i) each resident qualified elector shall be entitled to13 one (1) vote; and (ii) each owner qualified elector shall be entitled to one14 (1) vote. An owner qualified elector shall not be entitled to an additional15 vote as a result of also being a resident of the district. When record title16 is held in more than one (1) name, the owners shall file with the clerk of the17 district at or prior to the election a designation in writing, of which one of18 the owners shall be deemed the owner for purposes of voting.19 (8) In conducting an election, the polling official may require evi-20 dence of ownership of property and designation of the power to exercise the21 vote of any owner consistent with the provisions of this section and section22 50-3102(10) 50-3102(11), Idaho Code.23

SECTION 7. An emergency existing therefor, which emergency is hereby24 declared to exist, this act shall be in full force and effect on and after25 July 1, 2026.26