ID H0041

Adds "Public safety facilities, including law enforcement, fire stations and apparatus, emergency medical and rescue, and street lighting facilities" to the definition of public facilities eligible for development impact fees in Idaho Code § 67-8203(24).

Authorizes governmental entities to enter into intergovernmental agreements with the Idaho transportation department for expenditure of development impact fees pursuant to developer's agreements under § 67-8214.

Clarifies that development impact fees do not include amounts collected when a governmental entity has incurred construction expenses for capital improvements and the owner or developer has agreed to be financially responsible, unless a written agreement provides for credit or reimbursement.

Declares an emergency and makes the act effective July 1, 2023.