Once the planning for a new district has been completed, the library boards of the districts to be consolidated must meet to give their formal approval of the proposed consolidation. This meeting should be the culmination of several meetings between the boards in which the details of the consolidation are worked out. At this meeting, or at separate board meetings, each of the boards must separately approve the consolidation. Approval must be made by a majority vote of all the participating library boards. All joint meetings of the boards are public meetings and therefore must meet the advertising requirements of Idaho’s Open Meetings Law.
In planning the board approval of the consolidation, consideration should be given to timing. It is best for the consolidation to occur between October 1st and November 1st. This allows the consolidated district to receive tax revenues from its component districts for its first year of operation and gives it plenty of time to inform the Idaho State Tax Commission of its consolidated status in time to receive tax revenue for the following fiscal year.