ID S1105

Amends Section 63-803 to require taxing districts with one or more voter-approved bonds and levies to submit the expiration date of each bond and levy to the county tax collector when certifying budget amounts to county commissioners.

Amends Section 63-902 to require property tax notices include the expiration dates of all bonds and levies approved by voters for each taxing district, as defined in Section 63-3101, Idaho Code.

Allows county treasurers to satisfy the bond and levy expiration date requirement by providing an annual insert with the tax notice, a link to the county website, or a quick response code, with information archived on the county website.

Makes technical corrections to code language, including changing "upon on" to "on" and "their" to "its" in Section 63-803.

Corrects code references in Section 63-902 to reference Section 63-3101, Idaho Code for the definition of taxing districts and Section 63-803(5) for bond and levy submission procedures.