ID H0207

Adds a new procedure allowing nonschool taxing districts to disclaim the right to recover all or any portion of forgone budget increases by adoption of a resolution.

Requires districts electing to disclaim forgone increases to provide notice of intent, hold a public hearing (which may coincide with the annual budget hearing), and adopt the disclaimer resolution at the annual budget hearing if one is required.

Specifies that a disclaimer resolution applies only to the current year's forgone increase and does not affect forgone increases from prior budget years.

Makes technical corrections to Section 63-802, Idaho Code, including renumbering paragraphs from (jk) to (jk) and correcting references to subsection (hi).