Idaho Code
Idaho Code § 50-1707 (2026)
Resolution of intention to create district.
✓ current as of May 2026
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Resolution of intention to create district.
Upon the filing of a petition or upon initiation of a district by council action, the council shall at a regular or special meeting adopt a resolution giving notice of its intention to create the district, to make the improvements and to levy assessments to pay all or a part thereof. The notice shall contain:
(a) A description of the boundaries of the district to be created and the property to be assessed, sufficient to inform the owners thereof that their property is to be assessed.
(b) A general description of the improvements contemplated together with an estimate of the total cost and expenses of the same and a statement of the percentage or other calculation of the total cost and expenses of the improvements which will be paid from a levy of assessments on property benefited and the percentage or calculation of the total costs and expenses which will be paid from the general funds of the municipality or from such other source specified in the notice.
(c) A statement that the costs and expenses of the improvements will be assessed against the lots and lands specially benefited by such improvements, except as provided in section 50-1705, Idaho Code, and included in the district to be created according to a front foot method, or a square foot method, or a combination thereof, or in proportion to the benefits derived to such property by said improvements, or by another method agreed to by all property owners to be assessed, and the council shall state the method so determined in said notice.
(d) A statement that the district is to be a modified district within the meaning of this act, if the same is true, and the boundaries of such modified district shall be given.
(e) A statement of the time within which and the place at which protests shall be filed and of the time and place at which the council will conduct a public hearing to consider such protests.
Notes of Decisions
Cited in 3
cases, 1984–2002 · leading case: Simmons v. City of Moscow, 720 P.2d 197 (Idaho 1986).
Simmons v. City of Moscow, 720 P.2d 197 (Idaho 1986). “The city council passed a resolution of intention to create the Local Improvement District, pursuant to I.C. § 50-1707, on May 22, 1980. That resolution provided notice that property assessments would be made "in proportion to the benefits derived to such property by said…”
Wood v. City of Lewiston, 61 P.3d 575 (Idaho 2002). “*225 I.C. § 50-1707(c); Simmons v. City of Moscow, 111 Idaho at 19 , 720 P.”
Ward v. Ada Cnty. High. Dist., 684 P.2d 291 (Idaho 1984). “I.C. § 50-1707 requires notice to be given of intention “to create the district, to make improvements and to levy assessments to pay all or a part thereof.”
— Idaho Code § 50-1707(c) — 2 cases
Simmons v. City of Moscow, 720 P.2d 197 (Idaho 1986). “The city council passed a resolution of intention to create the Local Improvement District, pursuant to I.C. § 50-1707, on May 22, 1980. That resolution provided notice that property assessments would be made "in proportion to the benefits derived to such property by said…”
Wood v. City of Lewiston, 61 P.3d 575 (Idaho 2002). “*225 I.C. § 50-1707(c); Simmons v. City of Moscow, 111 Idaho at 19 , 720 P.”
— Idaho Code § 50-1707(e) — 1 case
Simmons v. City of Moscow, 720 P.2d 197 (Idaho 1986). “The city council passed a resolution of intention to create the Local Improvement District, pursuant to I.C. § 50-1707, on May 22, 1980. That resolution provided notice that property assessments would be made "in proportion to the benefits derived to such property by said…”
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