The Planning Group will need to create a legal description and map of the district with the city added to it. Creating a legal description and map of the district-and-city merger should be comparatively easy. If the city is surrounded by the district, the legal description of the district is easily amended by taking out the “exception” clause for the city. If the city is located on the edge of the district, the legal description of the outside boundaries of the city can be used to create the amended district legal description. Similarly, maps can be redrawn to include the city. The city clerk should be able to provide you with a legal description and map of the city.
We have prepared some sample legal descriptions and corresponding maps.
To assure that your legal description and map are acceptable to the Idaho State Tax Commission, contact their Geographic Information Services at 208-334-7721. This is the telephone number for General Property Appraisal, Operating (Centrally Assessed) Property, at the Idaho State Tax Commission.