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Kootenai County establishes process to publish noncompliant taxing‑district list under state statute
Summary
County staff outlined a process to receive and publish the State Comptroller's annual list of taxing districts that are not compliant with financial‑reporting requirements and directed staff to add distribution addresses and proceed with publication steps.
Kootenai County staff told commissioners on April 22 that the county will formalize a process to receive and publish the State Comptroller's list of taxing districts that fail to meet reporting requirements under Idaho statute, and commissioners gave staff direction to implement the process.
Jolina Hildreth summarized the statutory obligation (citing the statute provided in meeting materials, shown as "67, 10 76" in the packet) and said the requirement is effectively annual even though the controller's office issues quarterly updates. Hildreth recommended adding a county auditor email address (Leanna) to the state distribution list so county staff reliably receive the list and can publish a one‑sentence notice naming noncompliant districts no later than Jan. 15 each year.
Brandy Falcon of the auditor's office explained the consequences for noncompliance: a noncompliant taxing district may be prevented from taking levy increases (such as the 3% statutory increase, new construction adjustments or URD closures) and may have state sales‑tax distributions withheld until compliance is restored. Falcon said the county currently has several levying cities and certain districts (including Hayden and other local entities) listed as noncompliant; the auditor's office and county staff contact districts as a courtesy but the state controller is the formal sender.
Hildreth said the annual publishing cost is minimal — roughly $75 based on community development's experience — and that recouping the small publication fee from nonlevying districts would be difficult. Commissioners directed staff to add the auditor's AU email recipient, finalize the internal process for receiving and reviewing the state list, and proceed with the annual publication required by statute.
No formal penalty or change to any district's tax status was enacted at the meeting; commissioners directed staff to implement the notification and publication steps and to continue outreach to noncompliant districts.
