Harris Ranch CID FAQs

Q: What is a CID?
A: CID stands for “Community Infrastructure District.” These were allowed by the legislature as a means for developers to obtain tax-exempt funding for providing publicly owned infrastructure within their development. The law states that there are three purposes of a CID:
a. to encourage funding and construction of regional community infrastructure in advance of actual developmental growth that creates a need for such additional infrastructure;
b. to provide a means for the advance payment of development impact fees...and the community infrastructure that may be provided thereby; and

c. to create additional financial tools and financing mechanisms that allow new growth to more expediently pay for itself.

Q: Where can I find the entire CID law?
A: Title 50 Chapter 31 of the Idaho Code.

Q: How is a CID created?
A: A developer submits an application to the City Council. The City Council may approve or reject the application. If they approve the application and establish the District, the Council appoints three of its members to serve as the District’s Board of Commissioners.

Q: Is the CID a City agency?
A: No. It is a separate taxing district with a separate employer identification number. The City is not responsible or liable for the district. It has taxing, assessing and bonding powers separate and apart from those of the City.

Q: How does the CID raise money?
A: There are several avenues to raise money. The District may require developer reimbursements. It may also levy a tax of no than 0.1 mill (.0001%) to cover administrative costs. The District may issue general obligation bonds and levy a property tax of up to 3 mills (.003%) to pay debt service on the bonds. It may also enact special assessments for the purposes of paying for infrastructure. Bonds may be issued to allow residents to pay their assessments over time. Finally, the District may issue revenue bonds.

Q: Does the CID need authorization to issue bonds?
A: Yes. A 2/3 vote of owners and residents living within the district is required to issue bonds. When the Harris Ranch Community Infrastructure District was formed, 2/3 of voters living within the district voted in favor of issuing of G.O. bonds in the principal amount of $50,000,000.00.

Q: Can tax levies and special assessments be increased?
A: The general obligation bonds and administrative levies may not be increased above the statutory 3 mills and 0.1 mill respectively. Once a special assessment is set, it may not increase more than 2% per year to a maximum cap of 10%.

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