As the Working Group moved through the planning process, it made a decision about what territory would be included in the district expansion. As the group plans for an election, it is also necessary to make a very exact, legal description of both the expansion area and the new district. These legal descriptions along with very exact maps — draftsmanlike, according to I.C. § 33-2707 — will be needed to carry out a petition drive and election, and then they will be needed to send to the Idaho State Tax Commission, so that the territory added to the district can be placed on the tax rolls.
There are numerous ways in which you may be able to obtain legal descriptions and maps of the proposed annexation.
- If the annexation is based on the boundary lines of an existing local governmental unit, e.g., a county or a school district, you can usually use the legal description and map of this existing taxing district. (Check with the Idaho State Tax Commission to see if they consider the existing district’s legal description to be adequate, as some older district descriptions may not be considered acceptable.)
- If you are using voter precinct lines, counties will have a map, but they are not required to have a legal description. (Check with your county clerk to see if a legal description of the precinct boundaries is available.
- The county assessor or engineer may be able to help you create a legal description and draftsmanlike map of the new district.
- You can hire an engineering or surveying firm to provide you with a legal description and map.
If you are going to prepare your own legal descriptions, here are some tips:
- The legal description is the description of a line on a map that encloses the territory to be included in the district. The line has a beginning point, and it will return to that beginning point. Thus, the description will begin with “Beginning at…” and it will end with “…to the point of beginning.” [See I.C. §§ 33-2704 and 63-215.]
- In following land survey lines, the actual or approximate distance is always noted between two points, and the point arrived at is accurately described.
- If you are following any line, such as a township line, that has a jog in it, be sure to specify that you are following that specific line.
- If the line follows a river bank boundary, be sure to specify the most recent meander line survey as your authority for the river bank.
- Do not use “center of stream channel” as a boundary line in your description, even though it may be the county boundary line description in Idaho code.
- Cities or other areas within a district that will not be included should be described with a legal description, not just by name.
- If an unincorporated part of the county is surrounded by a city area that is not included in the district, make sure to say that this area is excluded in the legal description of the district. [To be part of the district, it must be contiguous with the district. See I.C. § 33-2703(2).]
If you are going to prepare your own draftsmanlike map of the district, here are some tips:
- Use a tax code area map. These should be available from your county clerk.
- Be sure that the map and legal description accurately agree, insofar as the scale allows.
- Be sure that the district line has the designated “point of beginning” with an arrow, on the map.
- Be sure that the beginning point is clearly described, and that the boundary returns to that point along clearly described lines.
- The map should have explanatory notes, such as “crosshatched areas are not included.”
We have prepared some sample legal descriptions and corresponding maps.
To assure that the legal description and map are acceptable to the Idaho State Tax Commission, contact their Geographic Information Services at 208-334-7721. Be sure to ask how long they will need for this review.