US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-215.  LEGAL DESCRIPTION AND MAP OF BOUNDARIES TO BE RECORDED AND FILED.
(1) Any taxing district which shall be formed or organized hereafter, or which
shall change any existing boundaries hereafter, shall cause one (1) copy of
the legal description and map prepared in a draftsmanlike manner which shall
plainly and clearly designate the boundaries of such district or municipality
as formed or organized, or as  altered, to be recorded with the county
recorder and filed with the county assessor in the counties within which the
unit is located and with the state tax commission within thirty (30) days
following the effective date of such formation, organization or alteration but
no later than the tenth day of January of the year following such formation,
organization or alteration. In the case of fire protection districts, the
board of county commissioners approving the boundaries shall be responsible
for delivering to the assessor and recorder the map and legal description of
the amended district boundaries.
    (2)  Urban renewal agencies shall comply with the requirements of
subsection (1) of this section when a revenue allocation area within the
jurisdiction of the urban renewal agency is formed or when the boundaries of
such an area are altered.
    (3)  The county assessor, county auditor and state tax commission shall
retain on file in their respective offices all copies of legal descriptions of
taxing district boundaries and maps filed by the various taxing jurisdictions
authorized to impose a levy on property.
    (4)  The state tax commission shall be responsible for providing copies of
uniform tax code area numbers and maps to the county assessor, county auditor
and county  treasurer and various companies having operating property subject
to assessment in the state of Idaho and under the jurisdiction of the state
tax commission for assessment and taxation purposes.
    (5)  Unless otherwise specifically authorized to form with noncontiguous
boundaries, or to annex or de-annex properties so as to make noncontiguous
boundaries, all taxing districts shall form with and maintain contiguous
boundaries.