Uniform Parcel Numbering System

Sections 63-209, 63-210, 63-219, Idaho Code 01. Definitions. The following definitions apply to this rule. (7-1-24) a. Parent parcel is a parcel of land in its original state prior to being segregated. The parcel may be described by a metes and bounds description, lot and block, aliquot part, or government lot. (7-1-24) b. Child parcel is a parcel of land which has been segregated from the parent parcel. At the time a parent parcel is segregated into one or more parts, the parcels being segregated from the parent parcel are known as child parcels. The child parcel may be described by a metes and bounds description, a portion of a lot and block, a portion of an aliquot part, or a portion of a government lot. (7-1-24) 02. Parcel Number Assignment. Each parcel is assigned a parcel number that will appear on the plat map and on a companion sheet. This assigned parcel number may also be known as the tax parcel number. (7-1-24) 03. Parcel Number Upon Property Transfers. As long as the property boundary does not change, the IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 219 Page 15 new owner's name is assigned to the same parcel number on the companion sheet. A parcel number that exists at the time a property is split or combined may be terminated and new child numbers assigned. (7-1-24) 04. Property Split by County Line, Section Line, or Tax Code Area Boundary. Properties contiguous under common ownership but split by county line or tax code area boundary will require separate parcel numbers. Properties contiguous under common ownership but split by section or township line(s) and entirely located within the same county and tax code area will not require separate parcel numbers and the lowest section number is included in the parcel number as explained in Paragraph 219.05.c. of this rule. (7-1-24) 05. Rural Land Not Subdivided. Assign parcel numbers to rural land that is not subdivided as follows: (7-1-24) a. Positions 1, 2, and 3 are the township descriptor minus the “T.” (7-1-24) b. Positions 4, 5, and 6 are the range descriptor minus the “R.” (7-1-24) c. Positions 7 and 8 are the section number. For properties contiguous under common ownership and split by section line(s) so that the parcel is located in multiple sections, the lowest section number is used. If the section number is less than ten (10), the section number is in position 8, preceded by a zero (“0”) in position 7. (7-1-24) d. Positions 9, 10, 11, and 12 are the quarter section numbers. To assign the quarter section number, begin numbering in the northeast quarter (NE1/4) of the northeast quarter (NE1/4) and proceed counterclockwise. Starting in the NE1/4 of the section the numbers used range from zero to two thousand three hundred ninety-nine (0000 to 2399). Continuing counterclockwise, beginning in the NE1/4 of the northwest quarter (NW1/4), the numbers continue from two thousand four hundred to four thousand seven hundred ninety-nine (2400 to 4799), then, starting in the NE1/4 of the southwest quarter (SW1/4), assign numbers from four thousand eight hundred to seven thousand one hundred ninety-nine (4800 to 7199), and beginning in the NE1/4 of the southeast quarter (SE1/4), assign quarter section numbers from seven thousand two hundred to nine thousand nine hundred ninety-nine (7200 to 9999). (7-1-24) 06. Urban Land not Subdivided. Assign parcel numbers to urban land that is not subdivided as follows: (7-1-24) a. Position 1 is the city letter. Each city will have a unique letter. (7-1-24) b. Positions 2, 3, 4, 5, and 6 are the number zero (“0”). (7-1-24) c. Positions 7 and 8 are the section number. Number these positions as directed in Paragraph 219.05.c. of this rule. (7-1-24) d. Positions 9, 10, 11, and 12 are the quarter section number. Number these positions as directed in Paragraph 219.05.d. of this rule. (7-1-24) e. When a metes and bounds parcel inside city limits is being numbered, positions 9, 10, 11, and 12 locate the parcel to the nearest quarter section. (7-1-24) f. If a government lot is within a section, or an extended government lot is an extension of a section, the quarter section numbering is assigned as rural land not subdivided. For a government lot within a quarter section, the assigned number is a number within the sequence of numbers for the quarter section. For an extended section, the assigned number is within the sequence from the extended quarter section. (7-1-24) 07. Subdivided Rural Land. Assign parcel numbers to subdivided rural land as follows: (7-1-24) a. Position 1 is the number zero (“0”). (7-1-24) b. Positions 2, 3, 4, and 5 are the subdivision number. The subdivision number will not contain IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 219 Page 16 alphabetic characters. Each subdivision, whether the original townsite or new subdivision, is assigned a four (4) digit number. (7-1-24) c. Positions 6, 7, and 8 are the block number. (7-1-24) d. Positions 9, 10, and 11 indicate the lot number designated on the subdivision plat or an assigned number if characters on the subdivision plat are not acceptable as a parcel number. (7-1-24) e. Position 12 is the number zero (“0”) if the lot is as originally platted. If a lot has been split once or combined once, then this becomes the letter “A.” If split a second time, the letter becomes a “B,” and so on. These splits or combinations are listed on the companion sheet. (7-1-24) 08. Subdivided Urban Land. Assign parcel numbers to subdivided urban land as follows: (7-1-24) a. Position 1 is the city letter. Each city will have a unique letter. (7-1-24) b. Positions 2, 3, 4, and 5 are the subdivision number. The subdivision number will not contain alphabetic characters. Each subdivision, whether the original townsite or a new subdivision, is assigned a four (4) digit number. (7-1-24) c. Positions 6, 7, and 8 are the block number. (7-1-24) d. Positions 9, 10, and 11 indicate the lot number designated on the subdivision plat or an assigned number if characters on the subdivision plat are not acceptable as a parcel number. (7-1-24) e. Position 12 is the number zero (“0”) if the lot is as originally platted. If a lot has been split once or combined once, then this becomes the letter “A.” If split a second time, the letter becomes a “B,” and so on. These splits or combinations are listed on the companion sheet. (7-1-24) f. When one (1) whole lot and part of another adjoining lot are under common ownership, one (1) parcel number may be assigned. That parcel number is written using the whole lot's number and position 12 is a letter. (7-1-24) 09. Patented Mines and Patented Mining Claims. Assign parcel numbers to patented mines and mining claims as follows: (7-1-24) a. Positions 1 and 2 are the number nine (“9”). (7-1-24) b. Positions 3 through 8 denote the township and range, as in the land not subdivided format. (7-1-24) c. Positions 9 through 12 are a county assigned sequential account number for individual mines. (7-1-24) 10. Condominiums. Assign parcel numbers to condominiums as follows: (7-1-24) a. Condominiums in a city will have a letter in position 1 of the parcel number. The letter is unique for each city. For condominiums not in any city, position 1 is the number zero (“0”). (7-1-24) b. Positions 2, 3, 4, and 5 indicate the condominium number and is four (4) digits. To differentiate between condominiums and subdivisions, numbers 0001 through 8999 are to be used for subdivisions, and numbers 9000 through 9999 for condominiums. Fill positions preceding the number with zeros to occupy all four (4) positions (“0000”). (7-1-24) c. Positions 6, 7, and 8 are the block or building number. Position 6 may be a “C” to differentiate between a typical block or building number and a condominium common area. (7-1-24) d. Positions 9, 10, and 11 are the lot or unit number designated on the condominium plat or an IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 220 Page 17 assigned number. An assigned condominium plat number may be used if numbers comply with the parcel numbering system. (7-1-24) e. Position 12 is the number zero (“0”) if the parcel has not been modified since originally platted. If it has been split once or combined once, then this character becomes an “A.” If split a second time, the character becomes a “B,” and so on. These splits or combinations are listed on the companion sheet. (7-1-24) 220. RULES PERTAINING TO ASSESSMENT OF INTERNAL REVENUE CODE (IRC) SECTION 42 LOW-INCOME PROPERTIES. Section 63- 205A, Idaho Code 01. Definitions. (7-1-24) a. Amount of Housing Tax Credits. The Housing Tax Credits divided by the number of years of the term of the Tax Credit Regulatory Agreement. (7-1-24) b. Asset Management Fee.An annual fee paid to the limited partner for property management oversight, tax credit compliance monitoring, and related services. (7-1-24) c. Audit Fee. The fees and costs that may be charged by accountants for preparation and review of financial statements on behalf of the owner or investor. (7-1-24) d. Compliance Fee. The fees and costs, if any, that may be charged by the Idaho Housing Financing Association (IHFA), or its agent, for review and inspection of the owner’s records, or the physical inspection of the project, as are required by the Regulatory Agreement or federal law. (7-1-24) e. Existing Section 42 Project. A Section 42 low-income project for which Housing Tax Credits were entirely distributed before January 1, 2009. (7-1-24) f. Federal Project Based Assistance means: (7-1-24) i. Rental assistance of any kind provided by the Department of Housing and Urban Development or other agencies of the United States federal government which allow for rental assistance payments to the owner on behalf of the project and not on behalf of any individual tenant; or (7-1-24) ii. Apartment projects that have federal financing at below market terms at the time when the financing was put in place, which financing is transferable without change in terms and conditions to subsequent transferees; or (7-1-24) iii. Apartment projects that receive financing from the federal Hope VI programs administered under 42 USC section 1437v. (7-1-24) g. Financial Statements. Profit and loss statements, or equivalent reports, that include a detailed schedule showing income and expense line items, the project’s rent roll showing the rent charged for each unit, and a copy of the IHFA’s Annual Occupancy Report that is submitted annually by each project’s owner or agent to the IHFA. (7-1-24) h. General Partner Fee. The portion of cash flow that is paid to the general partner to compensate the general partner for managing the partnership’s operating assets and coordinating the preparation of the required IHFA’s, federal, state, and local tax and other required filings and financial reports. (7-1-24) i. Housing Tax Credits. The final total federal income tax credits as shown on the first year’s form 8609 and allocated by the IHFA to the project either in an original allocation or a new allocation and reported to the Tax Commission by the IHFA. (7-1-24) j. Tax Credit Regulatory Agreement. The original agreement, or the extended agreement, between the section 42 project owner and the IHFA. (7-1-24) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 225 Page 18 02. Financial Statements to be Provided by the Owners. The Tax Commission will forward to the assessor all financial statements received from the owners of section 42 properties and the information received from IHFA by April 15 as described in Section 63-205A, Idaho Code. (7-1-24) 03. Cross Reference. See Brandon Bay, Ltd. Partnership v. Payette County, 142 Idaho 681, 132 P.3d 438 (2006). (7-1-24) 221. -- 224. (RESERVED) 225. DOCUMENTATION FOR NEWLY ORGANIZED OR ALTERED TAXING DISTRICTS OR REVENUE ALLOCATION AREAS UNDER THE JURISDICTION OF URBAN RENEWAL AGENCIES. Sections 31-1411, 50-2907, 50-2908, 63-215, 63-807, 63-1202, 63-3029B, 63-3638, Idaho Code 01. Definitions. The following definitions apply for cities, taxing districts, or revenue allocation areas under the jurisdiction of urban renewal agencies being formed or altering boundaries. (7-1-24) a. Alter or any derivatives of the word as used in Section 63-215, Idaho Code, means annex, de- annex, or consolidate or derivatives of these words. (7-1-24) b. Contiguous means being in actual contact or touching along a boundary or at a point and is synonymous with abutting on. (7-1-24) c. De-annex means to delete or remove a portion but not all of a boundary for a taxing district or revenue allocation area by completing all legal requirements to establish a new boundary for the taxing district or revenue allocation area. (7-1-24) d. Disincorporate means completing all legal requirements to end the existence of a city. (7-1-24) e. Dissolve or any derivatives of the word as used in Section 63-3638, Idaho Code, means completing all legal requirements to end the existence of a taxing district or revenue allocation area. (7-1-24) f. Legal description means a narrative that describes, by metes and bounds, a definite boundary of an area of land that can be mapped on a tax code area map and shall include: (7-1-24) i. Section, township, range, and meridian; (7-1-24) ii. An initial point, being a government surveyed corner, such as a section corner, quarter corner, or mineral survey corner; (7-1-24) iii. A true point of beginning, defined by bearings and distances from the initial point, that begins a new taxing district, revenue allocation area, or any alteration thereto; and (7-1-24) iv. Bearings and distances that continuously define the boundary of any area with a closure accuracy of at least one (1) part in five thousand (5,000). Variations from this closure requirement may be approved by the Tax Commission if the description is sufficiently certain and accurate to ensure that the property is assigned to the proper tax code area. Such variations may include: (7-1-24) (1) Boundaries which follow mountain ranges, rivers, highways, lakes, canals and other physical features that are clearly delineated on published U.S. Geological Survey quadrangle maps at scale 1:24,000; or (7-1-24) (2) References to cardinal directions, government survey distances, and section or aliquot part corners; or (7-1-24) (3) References to recorded subdivision or town site plats, with copies of such plats; or (7-1-24) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 225 Page 19 (4) Legislatively established boundaries as defined by reference to Idaho Code sections; and (7-1-24) v. The legal description to annex to or deannex from an existing taxing district or revenue allocation area shall plainly and clearly define the boundary lines of the deannexed or annexed area and include a reference to existing boundaries where contiguous. (7-1-24) g. Map prepared in a draftsman-like manner means an original graphic representation or precise copy matching the accompanying legal description and drafted to scale using standard mechanical drawing instruments or a computer. The map shall include: (7-1-24) i. Section, township, range, and meridian identifications; (7-1-24) ii. North arrow, bar scale, and title block; (7-1-24) iii. District name and ordinance number or order date; (7-1-24) iv. Bearing and distance annotation between boundary points or a legend or table identifying the bearing and distance between each set of boundary points; (7-1-24) v. Clearly defined boundary lines of the newly formed city, taxing district, or revenue allocation area or of the alteration to an existing one together with reference to the existing boundary where contiguous; and (7-1-24) vi. Variations from the requirements of Paragraph 225.01.g. of this rule for what must be included on the map may be approved by the Tax Commission if the map is sufficiently certain and accurate to ensure that the property is assigned to the proper tax code area. (7-1-24) h. A countywide taxing district is a taxing district having the same boundaries as one (1) or more counties. (7-1-24) 02. Documentation to Be Filed for Newly Created or Altered Taxing Districts or Revenue Allocation Area. The following documentation shall be filed with the county assessor, county recorder, and the Tax Commission no later than thirty (30) days following the effective date of any action creating or altering a taxing district or revenue allocation area boundary, but no later than January 10 of the following year when any action creating or altering said boundary occurs after December 10. (7-1-24) a. A legal description which plainly and clearly defines the boundary of a newly formed taxing district or revenue allocation area or the boundary of an alteration to an existing one. (7-1-24) b. A copy of a map prepared in a draftsman-like manner, or a record of survey as defined in Section 55-1902, Idaho Code, which matches the legal description. (7-1-24) c. A copy of the ordinance or order effecting the formation or alteration. (7-1-24) d. For fire districts annexing territory within an existing fire district and/or city, a copy of the written approval from that existing fire district and/or city. (7-1-24) e. In cases where newly created taxing district boundaries are countywide a copy of the ordinance or order effecting the formation which clearly states that the newly formed district is to be countywide shall fulfill the requirements of documents to be filed in Paragraphs 225.02.a. through 225.02.c. of this rule. (7-1-24) 03. Documentation to Be Filed for Disincorporated Cities, Dissolved Taxing Districts, or Terminated Revenue Allocation Areas. (7-1-24) a. No later than thirty (30) days following the effective date of the final action disincorporating a city or dissolving a taxing district or revenue allocation area, but no later than January 10 of the following year if the final action occurs after December 10, for the distributions of revenue as provided for in Sections 50-2908, 63-1202, 63- IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 225 Page 20 3029B and 63-3638, Idaho Code, the disincorporating, or dissolving entity shall file a copy of the ordinance or order causing the disincorporation or dissolution with the county assessor, county recorder and the Tax Commission. (7-1-24) b. Upon receipt of the ordinance or order from a disincorporating city or dissolving taxing district, or in the case of a revenue allocation area, upon notification of revenues sufficient to cover expenses as provided in Section 50-2903(5), Idaho Code, the Tax Commission shall prepare and send a list of the affected tax code area number(s) to the city, taxing district, or urban renewal agency and to the appropriate assessor(s) and recorder(s) within thirty (30) days except for any ordinance, order, or notification received after January 1 when the list shall be sent by the fourth Friday of January. (7-1-24) c. After fourteen (14) days from the date of the mailing of the list of the affected tax code area(s), the Tax Commission shall process the disincorporation, dissolution, or termination unless it receives a response from the disincorporating city, or dissolving taxing district, appropriate urban renewal agency, appropriate recorder(s) or appropriate assessor(s) that an error exists in the identification of the tax code area(s). (7-1-24) d. For revenue allocation areas formed prior to July 1, 2011, within thirty (30) days of one (1) year prior to the termination date found in the formation ordinance or the date the revenue allocation area has been in existence for twenty-three (23) years, the Tax Commission will notify the urban renewal agency of the date the revenue allocation area is considered terminated. Such notice shall include a statement indicating that the revenue allocation area may remain in existence if necessary to pay off existing bonded indebtedness, provided that, within thirty (30) days of receipt of this notice, the urban renewal agency notifies the Tax Commission of such bonded indebtedness. (7-1-24) e. For the revenue allocation area formed beginning July 1, 2011, the notification procedures in Paragraph 225.03.d. of this rule shall be initiated within thirty (30) days of one (1) year prior to the termination date found in the formation ordinance or the date the revenue allocation area has been in existence for twenty (20) years. (7-1-24) 04. Digital Map Information. Digital map information in a format usable by the Tax Commission may be submitted in addition to or as a substitute for any cloth, film, or paper copy maps. Such information shall be accompanied by metadata that clearly defines map projection, datum and attributes. (7-1-24) 05. Deadline for Completion. December 31 of the current year shall be the deadline for completing any action that creates, alters, or dissolves any taxing district or terminates a revenue allocation area or creates, alters, or disincorporates any city. (7-1-24) 06. Approval of Property Tax Levy or Revenue Allocation. For the purpose of levying property taxes or receiving revenue allocations, no newly formed or altered city, taxing district, or revenue allocation area shall be considered formed or altered by the Tax Commission if it: (7-1-24) a. Fails to provide the correct documentation plainly and clearly designating the boundaries of a newly formed city, taxing district, or revenue allocation area or of an alteration to an existing one; or (7-1-24) b. Fails to provide the correct documentation in sufficient time for the Tax Commission to comply with Rule 404 of these rules; or (7-1-24) c. Has boundaries which overlap with like taxing districts or revenue allocation areas. (7-1-24) d. Is a revenue allocation area that has had one (1) previous annexation on or after July 1, 2011, and is requesting to annex additional area. (7-1-24) 07. Notification. Notification required pursuant to Section 63-215, Idaho Code, is sent to affected taxing districts, urban renewal agencies, and to any auditor(s) and assessor(s) of the involved county(ies). (7-1-24) 08. One Uniform System. The Tax Commission will prepare one (1) uniform system of tax code area numbers and maps which shall be used by each county. (7-1-24) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 230 Page 21 09. Tax Code Areas. The Tax Commission shall create a separate, unique number for each tax code area. If any area annexed to an existing revenue allocation area includes a taxing district with any fund which is not to be used to generate funds to be distributed to an urban renewal agency, the boundaries of the area added to the existing revenue allocation area shall constitute a separate tax code area. (7-1-24) 10. Furnished By The Tax Commission. (7-1-24) a. Annually, the Tax Commission will post the following documents on the Tax Commission’s website: (7-1-24) i. Updated tax code area maps; (7-1-24) ii. Updated taxing district maps; (7-1-24) iii. Updated revenue allocation area maps; and (7-1-24) iv. Documentation of changes related to the above maps. (7-1-24) b. Upon specific request, the Tax Commission will furnish without charge, one (1) hardcopy set of the above documents to each appropriate assessor, recorder, treasurer, and entity with operating property assessed by the Tax Commission. There shall be a charge for all other hardcopy maps. (7-1-24) 226. -- 229. (RESERVED)