2005 Idaho Code - 67-2321 — CHANGE OF NAME OF TAXING DISTRICT -- HEARING -- ELECTION -- EXCEPTIONS

                                  TITLE  67
                      STATE GOVERNMENT AND STATE AFFAIRS
                                  CHAPTER 23
                           MISCELLANEOUS PROVISIONS
    67-2321.  CHANGE OF NAME OF TAXING DISTRICT -- HEARING -- ELECTION --
EXCEPTIONS. (1) Whenever the governing body of a taxing district, by a
majority vote of its members, adopts a proposal to change the name of the
district, it shall be the duty of such body to conduct at least one (1) public
hearing on the proposal and to give notice of the hearing. At least fifteen
(15) days prior to the hearing, notice of the time and place and a copy of the
proposal of the name change shall be published in the official newspaper or
paper of general circulation within the jurisdiction. The governing body may
also make available a notice to other papers, radio and television stations
serving the jurisdiction for use as a public service announcement.
    (2)  At the hearing, if it shall satisfactorily appear to the governing
body that no good cause exists to deny the proposal for change of name, the
governing body may adopt a resolution effecting the name change in the same
form as was presented in the proposal on which the hearing was conducted. Such
resolution shall also specify the date of organization of the district and its
present name.
    If a petition signed by ten percent (10%) of the qualified electors of the
taxing district is presented in opposition to the proposed name change, the
governing body of the taxing district shall submit the question to the
electors of the district in accordance with the provisions of chapter 14,
title 34, Idaho Code. If a majority of votes cast on the question of changing
the name of the district are in favor of the name change, the governing body
of the taxing district shall adopt a resolution effecting that change,
specifying the date of organization of the district and its present name.
    (3)  No resolution for change of the name of a taxing district shall be
effective until a certified copy of the resolution has been filed with the
state tax commission and with the county recorder of each county in which the
jurisdiction is situated.
    (4)  Any change of name under the provisions of this section shall not
affect any of the rights, property or obligations of said taxing district.
    (5)  The provisions of this section shall not apply to any city, county or
school district, nor to any taxing district for which provision for change of
name is otherwise provided by law.