In order to carry out an election to add untaxed territory, the following tasks must be completed. If the proposed district will extend into more than one county, all the procedures listed below must be carried out in each county. The home county of the existing district will continue as the home county for the expanded district. Upon a successful election, the county commissioners of the home county will issue an order amending the library district boundaries and will transmit a certified copy of the order to other affected counties and to the Board of Library Commissioners. The district library board will be responsible for transmitting the required information to county tax officials and the Idaho State Tax Commission.
- First, a legal description and a draftsman-like map of the proposed or expanded district needs to be created.
- Second, a date for the election needs to be chosen.
- Third, based on the election date, a calendar and checklist of required and desired activities must be created.
- Fourth, a public relations plan for the election needs to be devised and implemented.
- Fifth, at the required time, a petition procedure must be carried out in the area to be added to the district.
- Sixth, the board of trustees of the existing library district must approve the petition and notify county commissioners that they have done so.
- Seventh, the county commissioners carry out an election on whether the territory should be added to the district.