ID H0194

Groundwater district boards may create additional divisions and election precincts following land annexation, provided new divisions meet parameters in Section 42-5208, Idaho Code

Adds explicit authority for boards to divide districts into divisions and precincts for conducting elections after annexation under Sections 42-5245 through 42-5250

Assessment lien dates shift from January 1 to February 1, and delinquent assessment entry deadline moves from January 15 to February 15

Declared an emergency measure, taking effect July 1, 2025