Title 67 — STATE GOVERNMENT AND STATE AFFAIRS

67-4705. Idaho development and publicity account. There is hereby established an Idaho development and publicity account in the state operating fund and all of the moneys now or hereafter in said account are hereby appropriated to the use of the department of commerce for the pur…

67-4706. Community affairs functions and responsibilities of the department. The department of commerce shall have the following community affairs functions and responsibilities: (1) Administration or coordination of state programs and projects relating to community affairs plann…

67-4707. Funds of department. When federal or other funds are received by the department, they shall be promptly transferred to the state treasurer and thereafter be expended only upon the approval of the director.

67-4708. Business records. Business records and information submitted to the department by business clients shall be subject to disclosure according to chapter 1, title 74, Idaho Code. These records and information shall include financial statements, employment/employee records, …

67-4710. Declaration of policy. Among the industries in the state of Idaho that contribute to the economic welfare of the state is the clean, nonpolluting travel industry. It is in the interest of this industry as well as the people that the abundant natural resources of Idaho be…

67-4711. Definitions. As used in sections 67-4710 through 67-4719, Idaho Code, unless the context requires otherwise: (1) "Act" means sections 67-4710 through 67-4719, Idaho Code. (2) "Campground" means any privately owned business that rents areas or places used for camping or p…

67-4712. Idaho travel and convention industry council — Created — Appointment of members. There is hereby created an advisory council to advise, as provided by this act, the department on matters related to the travel and convention industry. The council shall consist of eight (8…

67-4713. Members’ qualifications — Term of office — Conflict of interest. (1) Members of the council shall be individuals actively involved in the state’s travel and convention industry as a career or as an investment. Their selection shall be made with regard to their ability an…

67-4714. Meetings of the council. The council shall meet at least once every three (3) months and at such other times as called by the chairman of the council or director of the department. The chairman or director may call special meetings of the council at any time or place. Ea…

67-4715. Duties and powers of the council. (1) Consistent with the general purposes of this chapter, the council shall advise the department upon the establishment of policies to be followed in the accomplishments of the purposes of this act. (2) In the administration of this act…

67-4716. Administrative expenses — Limitation. Not more than ten percent (10%) of all funds made available by this act shall be used by the council or department for those administrative expenses necessarily incurred by the operation of this act.

67-4717. Regional and statewide grant program. There is hereby established within the state of Idaho a travel and convention industry grant program. Such program shall be administered jointly by the council and the department. The source of funding for the program shall be from t…

67-4718. Assessment — Council account. (1) From and after January 1, 1985, there is hereby levied and imposed an assessment at the rate of two percent (2%) of the amount of a sale as defined in section 67-4711, Idaho Code. The receipts from the assessment levied by this section s…

67-4719. Penalties. Any person who shall violate or aid in the violation of any of the provisions of this act shall be guilty of a misdemeanor and upon conviction thereof be punished by a fine of not more than three hundred dollars ($300) or imprisonment not to exceed ninety (90)…

67-4720. Tourist information signs. (1) There shall be established a series of uniform tourist information signs to be erected and placed in the rights of way of the primary highway system and the interstate highway system within the state of Idaho. Notwithstanding the provisions…

67-4721. Purpose. (1) It is hereby declared that there exists in this state a need to promote sound economic development, to improve the economic health of the state, to promote employment, and to improve the tax base of the state by encouraging the formation of development finan…

67-4722. Economic development financing account. There is hereby established an economic development financing account in the state agency asset fund and all of the moneys in said account are hereby appropriated to the department of commerce to carry out the purposes of sections …

67-4723. Grants — Standards and administration. The department of commerce shall administer a program of grants prorated to private capital raised to establish financing programs for new, emerging, and expanding business enterprises. Grants shall only be made to business and indu…

67-4723A. idaho small business federal funding assistance act — FUND CREATED. (1) There is hereby created in the state treasury the Idaho small business assistance fund to which shall be credited all moneys that may be appropriated, apportioned, allocated, and paid back to the fu…

67-4724. Return to the state. It is hereby recognized that the principal return to the state shall be in the form of increased tax revenues and increased job growth. A further return to the state is hereby provided as follows. Grants shall require the applicant to retain within i…

67-4732. Idaho opportunity fund — short title — legislative intent. Sections 67-4732 through 67-4736, Idaho Code, shall be known and may be cited as the "Idaho Opportunity Fund Act" and also known as "this act." The intent of the Idaho opportunity fund is to promote economic deve…

67-4733. DIRECTOR RULEMAKING AUTHORITY. The director shall promulgate rules pursuant to chapter 52, title 67, Idaho Code, in the furtherance of the objectives of this act.

67-4734. idaho opportunity fund. There is hereby created in the state treasury the Idaho opportunity fund. Moneys in the Idaho opportunity fund may be expended by the Idaho department of commerce, pursuant to the provisions of this act, to assist in securing commitments for the r…

67-4735. agreements required and disbursement of funds. (1) Funds may be disbursed from the Idaho opportunity fund only in accordance with this act and rules adopted by the department, and only in accordance with agreements entered into between the department and one (1) or more …

67-4736. ANNUAL REPORT BY DIRECTOR. The director of the department of commerce shall annually publish a report regarding the state of the Idaho opportunity fund and cause the same to be made available to the public. The report shall contain information on the commitment of funds,…

67-4737. IDAHO REIMBURSEMENT INCENTIVE ACT — SHORT TITLE — LEGISLATIVE INTENT. Sections 67-4737 through 67-4744, Idaho Code, shall be known and may be cited as the "Idaho Reimbursement Incentive Act." The Idaho legislature finds that in order to compete more effectively in a nati…

67-4738. definitions. As used in sections 67-4737 through 67-4744, Idaho Code: (1) "Applicant" means a business entity that intends to create new jobs and submits an application for reimbursement to the department in accordance with this act. (2) "Application" means a form approv…

67-4739. APPLICATION — PROCESS — AGREEMENTS — REIMBURSEMENT. (1) A business entity may claim a refundable tax credit for creating a minimum number of new jobs in the state of Idaho. In order to be considered for participation, an applicant or its designated representative must su…

67-4740. AGREEMENT WITH APPLICANT. With instruction from the council, and in accordance with criteria as established by rules, the director of the department shall enter into a reimbursement incentive agreement with the applicant, provided the agreement defines the following in a…

67-4741. APPLICANT’S ANNUAL REPORTING PROCEDURE. (1) On an annual basis during the term of the project, the applicant shall submit to the department reporting information outlined in the agreement that shall include, but not be limited to, the following: (a) Supporting documentat…

67-4742. ANNUAL REPORTING BY DEPARTMENT. (1) The department shall create an annual written report for the governor and the legislature describing: (a) The department’s success under this act in attracting new jobs; (b) The estimated amount of tax credit commitments made by the de…

67-4743. SUSPENSION OF IDAHO REIMBURSEMENT INCENTIVE ACT. (1) The director shall suspend the issuance of all new agreements with applicants upon the occurrence of the following conditions: (a) The governor orders a temporary reduction of general fund spending authority, pursuant …

67-4744. DIRECTOR RULEMAKING AUTHORITY. The director shall promulgate rules pursuant to chapter 52, title 67, Idaho Code, in the furtherance of the objectives of this act.

67-4760. idaho broadband fund. There is hereby created in the state treasury the Idaho broadband fund that will consist of such sums as may be appropriated by the legislature for the purpose of providing financial assistance in broadband infrastructure to promote equal access in …

67-4761. Idaho broadband advisory board. (1) There is hereby created within the department of commerce the Idaho broadband advisory board. The advisory board shall consist of three (3) members of the house of representatives appointed by the speaker of the house of representative…

67-4901. Purpose of act. It is hereby declared that the organization of auditorium or community center districts, having the purposes and powers provided in this act, will serve the public need and use and will promote the prosperity, security and general welfare of the inhabitan…

67-4902. Definitions. An auditorium or community center district is one to build, operate, maintain, market and manage for public, commercial and/or industrial purposes by any available means public auditoriums, exhibition halls, convention centers, sports arenas and facilities o…

67-4903. Jurisdiction to establish districts. The district court sitting in and for any county in this state, or any judge thereof in vacation, is hereby vested with jurisdiction, power and authority to establish districts which may be entirely within or partly within and partly …

67-4904. Petition — Contents — Amendments. The organization of a district shall be initiated by a petition filed in the office of the clerk of the court vested with jurisdiction, in a county in which the major part of the real property in the proposed district is situated. The pe…

67-4905. Bond of petitioners. At the time of filing the petition or at any time subsequent thereto, and prior to the time of hearing on said petition a bond shall be filed, with security approved by the court, sufficient to pay all expenses connected with the proceedings in case …

67-4906. Notice of hearing on petition — Jurisdiction. Immediately after the filing of such petition, the court wherein such petition is filed or a judge thereof in vacation, shall by order fix a place and time, not less than twenty (20) days nor more than forty (40) days after t…

67-4907. Hearings on petitions — Election for organization and officers. On the day fixed for such hearing or at an adjournment thereof the court shall, if the petition proposes a property tax, ascertain from the tax rolls of the county or counties in which the district is locate…

67-4908. Qualification of members of board. Whenever a district has been declared duly organized, the members of the board shall qualify by filing with the clerk of court their oaths of office, and corporate surety bonds at the expense of the district in an amount not to exceed $…

67-4909. Organization of board — Accounts of treasurer — Compensation of members — Annual audit — Removal of directors. After taking oath and filing bonds, the board shall choose one (1) of its members as chairman of the board and president of the district, and shall elect a secr…

67-4910. Meetings — Vacancies. The board shall meet regularly once each month at a time and in a place to be designated by the board. Special meetings may be held as often as the needs of the district require, on notice to each member of the board. Three (3) members of the board …

67-4911. Elections — Terms of office. (1) On an election date as provided for in section 34-106(1), Idaho Code, in May of the first odd-numbered year after the organization of any district, and every second year thereafter, an election shall be held, which shall be known as the b…

67-4912. General powers of board. For and on behalf of the district the board shall have the following powers: (a) To have perpetual existence; (b) To have and use a corporate seal; (c) To sue and be sued, and be a party to suits, actions, and proceedings; (d) Except as otherwise…

67-4913. Taxes. In addition to the other means providing revenue for such districts as herein provided, in those districts formed after January 1, 1987, or in those districts with twenty-five thousand (25,000) or fewer population, the board shall have power and authority to levy …

67-4914. Levy and collection of taxes. To levy and collect taxes as herein provided, the board of a district authorized to levy and collect ad valorem taxes shall, in each year, determine the amount of money necessary to be raised by taxation, taking into consideration other sour…

67-4915. Levies to cover defaults and deficiencies. The board of a district authorized to levy and collect ad valorem taxes in certifying annual levies as herein provided, shall take into account the maturing indebtedness for the ensuing year as provided in its contracts, maturin…