Idaho Code § 34-439

disclosures in elections to authorize bonded indebtedness.
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(1) Notwithstanding any other provision of law, any taxing district that proposes to submit any question to the electors of the district that would authorize any bonded indebtedness shall provide a brief official statement setting forth in simple, understandable language information on the proposal substantially as follows:
(a) The purpose for which the bonds are to be used including, but not necessarily limited to, a description of the facility and/or project that will be financed, in whole or in part, by the sale of the bonds; the date of the election; and the principal amount of the bonds to be issued;
(b) The anticipated interest rate on the proposed bonds based upon current market rates and a maximum interest rate if a maximum is specified in the question to be submitted to electors;
(c) The total amount to be repaid over the life of the bonds based on the anticipated interest. Such total shall reflect three (3) components: a total of the principal to be repaid; a total of the interest to be paid; and the sum of both;
(d) The length of time, reflected in months or years, in which the proposed bonds will be paid off or retired; and
(e) The total, existing indebtedness, including interest accrued, of the taxing district.
(2) The official statement shall be made a part of the ballot and shall be included in the official notice of the election.

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