BOISE—Following a lengthy dispute over the rules governing the Harris Ranch Community Infrastructure District No. 1 (CID), a special taxing district in Southeast Boise, Idaho’s highest court has ruled in favor of the Harris Ranch CID.
The Idaho Supreme Court ruling —which comes after the District Court also ruled in favor of the CID— rejected all claims raised by the Harris Ranch CID Taxpayers’ Association and found that the CID has been properly formed and that it properly financed and authorized payments for community infrastructures as allowed by Idaho Code.
“The Harris Ranch District board is pleased with the Idaho Supreme Court ruling and relieved that the issue has been resolved,” said Meredith Stead, Harris Ranch CID chairperson and Boise City Council president. “We look forward to continue focusing our efforts to support the residents of the Harris Ranch CID and to bring together smart development and the protection of the environment, wildlife habitat, and historic values in the Barber Valley.”
This is the first time any CID in Idaho has been litigated since state law was changed allowing the special taxing districts in 2008. The results of this case set a precedent for future cases on CIDs statewide.
The Harris Ranch CID was established in 2010. The CID is legally a separate entity from the City of Boise, but it’s governed by two members of the Boise City Council and one member of the public. Currently, city council president Meredith Stead and city council member Jimmy Hallyburton are board members.
On October 2021, the Harris Ranch CID board voted unanimously to approve three projects in the Barber Valley-area development worth a total of $7.1 million to be covered by property taxes collected in the special taxing district. That same year, several residents formed the Harris Ranch CID Taxpayers’ Association and raised objections to the district and the payments, eventually filing a lawsuit, alleging that the district had been improperly formed and had improperly reimbursed a developer for community infrastructure projects. The lawsuit was resolved with the Idaho Supreme Court ruling today, which allows the CID to resume financing and authorizing payments for community infrastructure.