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Ada County approves L-2 delinquent-assessment certifications and grants Boise School District extension
Summary
The board approved the 2026 Statements of Authority to certify unpaid sewer-district balances to parcel tax rolls (L-2 filings) and authorized a requested extension for Boise School District to file its budget certification (L-2).
The Clerk's Office presented the 2026 statement of authority and applications for delinquent assessments and fees (L-2s), which certify sewer-district unpaid balances to parcel tax rolls. The board approved the statements of authority and authorized the chair to sign the documents as recommended by staff.
Clerk staff also explained that Boise School District requested an extension to provide its L-2, and the board approved that extension and authorized the chair to sign the related documents. Clerk staff described the L-2 as the annual submission from taxing districts that allows them to levy property taxes and related levies; the board voted to approve the clerks' recommendations by voice vote.
The action cited Idaho Code 63-902(11) on the meeting record while authorizing signatures; the Clerk's Office said this is an annual process that typically accompanies requests for L-2 extensions.
