Task Number Three: District Board Responsibilities

In cases of annexation, combination, and consolidation, the district library boards also have responsibilities for notifying interested parties of the changes brought about by the election. These notifications are especially important because they are being sent to those agencies that will allow the changes to be recognized for taxation purposes.

Annexation by Election. After an annexation of previously untaxed area which was achieved by an election, the district board is responsible for sending copies of the county commissioners’ annexation order to the following agencies:

• the county recorder
• the county assessor of the home county
• the Idaho State Tax Commission

This must be done in a timely manner, but no later than December 15 in the year in which the election was held.

Combination. After a city library has combined with a district library, the district library board is responsible for sending a copy of the county commissioners’ order of the combination to the following agencies:

• the county recorder
• the county assessor of the home county
• the Idaho State Tax Commission

This must be done in a timely manner, but no later than December 15 in the year in which the election was held.

Annexation of Untaxed Territory by Petition. After an annexation by petition has taken place, the district library board is responsible for sending a copy of the order of annexation to the following agencies:

• the county recorder
• the county assessor of the home county
• the Idaho State Tax Commission

This must be done in a timely manner, but no later than December 15 in the year in which the election was held.

Consolidation. After two or more district libraries have consolidated, the board of the consolidated district is responsible for notifying the following agencies:

• the county recorder
• the county assessor of the home county
• the Board of Library Commissioners, Idaho Commission for Libraries, 325 W. State Street, Boise, Idaho 83702-6055
• the Idaho State Tax Commission

This must be done in a timely manner, but no later than December 15 in the year in which the election was held.

Notifying the Idaho State Tax Commission. Although this Knowledge Base has already covered notification of the Idaho State Tax Commission of the change in status of the library district, this step is so important that we are repeating information here.

That is why library law requires the county commissioners (in the case of a district establishment or annexation/combination) and the library board (in the cases of annexation, combination, and consolidation) to notify the Idaho State Tax Commission of the action no later than December 15 of the year in which the action took place.

Notification of the Tax Commission is relatively simple. It should include a cover letter, a copy of the district’s legal description and draftsmanlike map, and the county commissioners’ order creating or expanding the district. It is best to send this information to the Tax Commission as soon after the issuance of the county commissioners’ order as possible, and to send it by certified mail with a return requested. Formation, organization, or alteration documents that are filed pursuant to I.C. § 63-215(1) must include contact information that is current at the time of filing and that identifies an individual associated with the taxing district.

Sample Letters to the Idaho State Tax Commission:

• Establishment of a New Library District
• Annexations and City/District Combinations
• Consolidation of Existing Library Districts