ID S1061

Revises Idaho Code Section 33-802 to clarify provisions for supplemental maintenance and operation levies, allowing school districts with 7+ consecutive years of supplemental levies equal to or greater than 20% of general maintenance and operation funds to submit questions for levies with 3-10 year terms, with voter reauthorization required if levy rates exceed original amounts by more than 3% after two years.

Modifies levy provisions to allow indefinite term supplemental levies approved on or before July 1, 2019 to remain in effect, and permits board of trustees to reduce approved levies by majority vote during any fiscal year.

Updates code references in Sections 33-808, 34-439A, and 50-2908 related to school district levies, tax determinations, and revenue allocation areas.

Amends Section 33-308 regarding school district excision and annexation procedures to clarify that voter approval is required for assumption of bonded indebtedness and interest, with questions submitted to appropriate voters at elections held under specified provisions.

Section 5 becomes effective immediately upon passage and approval; Sections 1-4 become effective July 1, 2019.