Idaho Bills

Amends existing law to allow fire protection districts to enter into certain agreements to transfer territory and to allow certain taxing districts to be exempt from certain budget limitations.

This legislation addresses a current problem for Idaho Fire and Library Districts. This problem occurs when these special districts, with elected Board members, decide to agreeably adjust their boundaries with other neighboring districts. This legislation revises the Idaho tax code provisions to address the application of Idaho annexation code to these adjustments. The consolidation of municipal fire departments with fire districts is also addressed with the appropriate additions and subtractions for the increases and decreases for each entity’s tax base.