{ "schemaVersion": "2.0.0", "proposalId": "one-boise", "publicationDate": "2026-07-21", "lastUpdated": "2026-07-21", "status": "voter-ready-operative-compact", "title": "One Boise Municipal Consolidation Compact", "ballotRule": "Approval adopts this compact, its incorporated data files, its appropriations, and its automatic controls as one proposition. Boise and Garden City are tabulated separately; a majority in each is required.", "territorialElectorates": { "gardenCityTerritorialElectorate": "Every qualified successor-city elector under Idaho Code sections 50-402 and 50-404 whose current registered residence lies both inside the successor city's corporate limits on registration close and inside the immutable transfer-day Garden City origin polygon.", "boiseTerritorialElectorate": "Every other qualified successor-city elector. A resident of territory annexed after transfer and outside the Garden City origin polygon belongs to this electorate.", "currentResidenceRule": "A person outside the successor city's corporate limits on registration close is in neither electorate, including a former resident of territory later detached. A person inside the successor city is in exactly one electorate; precinct renumbering and address renumbering do not change the result.", "residencePoint": "The residence point is the geocoded situs point in Ada County's election-address file at registration close. If that file has no point, the primary dwelling entrance controls. Ada County preserves the transfer-day Garden City origin polygon, assigns every current successor-city elector by point-in-polygon, issues the corresponding ballot style, and separately canvasses both majorities.", "findings": "Garden City-origin residents carry the compact's permanent district, transition land-use, manufactured-home, reserve, debt, enterprise, and Dividend protections. Every other current successor-city elector carries the successor city's general tax-and-service constituency. Those distinct effects support concurrent territorial majorities for any reduction of a protected term.", "amendmentRule": "A voter-protected term can be reduced only by one proposition receiving a majority in each territorial electorate at the same election." }, "enablingAct": { "title50": [ "Add a Municipal Consolidation Compact Act available to every consolidation of two or more contiguous Idaho general-law cities. The statewide class has no city name, county, population, distance, date, or form-of-government threshold, and every eligible consolidation receives the same compact powers.", "Amend Idaho Code sections 50-203, 50-701, and 50-703 to authorize one mayor and seven district council members under an approved consolidation compact.", "Amend sections 50-2104 and 50-2105 to require pre-adoption deposit of the byte-identical compact package, canonical manifest, independently verified SHA-256 digest, legal-effect labels, named consolidation-election date, public inspection copies, ballot digest, and automatic expiration if the vote is not held on that date; amend sections 50-2107 and 50-707A so the certified race-neutral whole-precinct map is part of the proposition and the successor officer election occurs on the first authorized date at least 120 days after the later of package certification or the consolidation canvass.", "Amend section 50-707A by statewide general law to authorize a compact-designated deemed-contiguity edge for detached municipal islands, make the certified district polygons govern the first successor election, intersect later county precinct changes with those polygons into ballot subdivisions, and freeze every municipal boundary change not legally effective by package certification through legal transfer.", "Amend section 50-2108 so legal transfer occurs at 12:01 a.m. on the first October 1 after the successor officer election.", "Amend sections 50-2109 through 50-2112 and add sections 50-2114A and 50-2114B to enact universal succession, employee transfer, enterprise and debt restrictions, the land-use transition, compact remedies, and the elected Transition Council.", "Amend section 50-1003 so a compact-approved formula appropriation is sanctioned annually, automatically increases on a controller certificate of an actually realized current-year General Fund reduction, closes at fiscal year-end, preserves restricted cash without lapse or reversion, and is automatically reappropriated with its recurring base at 12:01 a.m. each October 1.", "Add a Title 55 conforming clause providing that sections 55-2004, 55-2006, 55-2010, and 55-306 do not preempt a manufactured-home conversion duty or replacement-space rent-and-fee covenant imposed directly by the statewide act through an elector-approved compact." ], "title59": "Amend Idaho Code section 59-1302 and the employer-reporting provisions of Title 59 to declare that compact transfer is a continuation with one successor PERSI employer, not a separation from service, withdrawal, retirement event, break, or new waiting period. The successor reports uninterrupted service and assumes every predecessor employer duty on transfer day.", "specialLawClassification": "The act operates identically in every locality where two or more contiguous general-law cities use Idaho Code section 50-2101 and approve one complete compact by separate majorities. State law supplies the generic authority; the local compact supplies the chosen name, seats, map, dollars, and schedules. The class is open, statewide, and tied to continuous service, exact voter notice, municipal succession, employee and creditor reliance, utility and land-use continuity, displacement prevention, and community consent.", "standingAppropriation": "The act authorizes the compact's formula appropriation as an express exception to Idaho Code section 50-1003. A controller certificate automatically increases the current annual appropriation by an actually realized current-year General Fund cash reduction. Spending authority ends at fiscal-year close; restricted Dividend cash does not lapse or revert. At 12:01 a.m. on the first day of each fiscal year, the unspent restricted balance and certified recurring base are appropriated again by operation of law without another council vote." }, "representation": { "firstElectionMap": "Immediately before package deposit and either city's compact adoption, the county clerk runs the published race-neutral build against the municipal boundaries then legally effective, the Ada County precinct map then on file under Idaho Code section 34-301, and the most recent federal decennial census. The map certificate, source hashes, district geometry, precinct and block assignments, voting-rights certificate, Garden City origin polygon, named consolidation-election date, and manifest digest enter the voted bytes. The pre-resolution certificate fixes the first-election map. Neither consolidation certification, a later source hash, nor county precinct maintenance reruns, amends, or supersedes a voted attachment. The consolidation canvass activates those attachments. If the proposition is not held on the named date, the package expires and the cities must rebuild, redeposit, and readopt it before calling another vote.", "precinctAndBoundaryFreeze": "Package certification freezes every municipal boundary change not legally effective by the certification cutoff through legal transfer. At transfer, a pending annexation or detachment may take effect only as a successor-city change; it never alters the deposit-certified Garden City origin polygon, and added territory is later-annexed territory. The certified district polygons govern the first successor election. After-deposit county precinct maintenance is intersected with those polygons: every nonempty precinct-by-district intersection is a ballot subdivision, a split inherits the polygon it occupies, a merge crossing a council line is re-split on that line, and a renumbering is an alias. The county publishes the residence-to-ballot-style crosswalk; no voted file changes.", "islandRule": "Precinct 1702 is not physically or officially adjacent to precinct 1519. The statewide act deems it contiguous solely for successor municipal districting to precinct 1519, requires both in one district, and adds no intervening or noncity territory.", "raceNeutralOrder": "The map assignment is completed and fingerprinted before race, ethnicity, citizenship, or partisan data are opened. Those data are excluded from line drawing and used only for the published post-map voting-rights audit.", "nearestExtentRule": "Every rebalancing uses seven whole-precinct contiguous districts below 10 percent maximum total deviation, keeps the Garden City District anchored at the transfer-day City Hall parcel, and applies the fixed objective below in order.", "nearestExtentObjective": [ "First test the entire transfer-day Garden City territory as one hard Garden City District assignment.", "Among feasible maps, minimize maximum total population deviation.", "Then minimize the sum of absolute district deviations.", "Then minimize decennial-census population moved from its prior district.", "Then minimize cut physical-precinct edges.", "Break a remaining tie by the lexicographically smallest serialized precinct assignment." ], "gardenCityConflictRule": "The entire transfer-day Garden City territory stays in the named district whenever any lawful map can do so. Only an exact infeasibility certificate activates the fallback: retain the City Hall parcel and the maximum attainable former-Garden-City population while minimizing displaced former-Garden-City precincts. Every territorial compact protection continues across the full transfer-day polygon regardless of later council lines.", "section2Rule": "The race-neutral map is fixed before demographic data open. The exact post-map certificate tests every single protected group and the broadest nonoverlapping protected-group coalition across a whole-precinct universe broader than any lawful comparator. Every VAP majority margin and every adverse CVAP majority-margin bound is negative." }, "transfer": { "moment": "12:01 a.m. on the first October 1 after the successor officer election", "government": "The elected successor mayor and seven-member council become the governing body and execute the compact. No unelected board can delay transfer.", "universalSuccession": { "rule": "By operation of law, the successor receives every predecessor asset, cash balance, reserve, restricted fund, receivable, real and personal property interest, easement, record, data set, license, franchise, permit, contract, grant, claim, defense, cause of action, judgment, proceeding, liability, debt, obligation, and service duty, whether known or unknown, fixed or contingent, recorded or unrecorded, listed or omitted.", "nonexclusiveSchedules": "Every schedule and data file is a disclosure and control index, never a limitation on succession. Omission, misdescription, later discovery, missing consent, or missing record cannot strand an item, defeat title, release an obligation, or delay transfer.", "contractsAndProceedings": "The successor is substituted automatically in every contract, grant, permit, franchise, claim, lawsuit, administrative case, and proceeding. Anti-assignment language does not prevent statutory succession; it preserves any counterparty remedy that law cannot preempt without suspending public service.", "recordsPresumption": "When a predecessor record is missing, the last official ledger, ordinance, permit, payroll record, contract performance, payment history, or resident case record controls until stronger evidence is entered in the public correction log." } }, "workforce": { "universalEmployeeRule": "Every Garden City employee and every filled or vacant authorization transfers automatically, whether or not a roster names it. Omission cannot remove employment, pay, leave, service credit, PERSI continuity, bargaining or contractual rights, credential status, or appeal rights.", "classificationRule": "The compact enacts an 80-record transfer-day crosswalk to real Boise classes. Each worker receives the highest of exact transfer-day regular pay, the official mapped-class minimum, any compact-enacted current-comparable floor, or the compact's 16.15-dollar hourly living-wage floor. A Year 1 employee evidence appeal may raise the class or protected step and may not lower it. The first 195390 dollars is inside the transition appropriation; the same amount is a restricted annual compensation reserve from Year 2 forward.", "coveredWorkforce": "The public payroll record contains 85 people: five elected officeholders whose offices end and 80 non-elected employees—66 full-time and 14 part-time—who transfer with every compact right.", "frontlineDefinition": "Frontline means non-supervisory direct patrol, library, utility, planning-counter, inspection, code, parks, facilities, or resident service. Elected office, executive leadership, department heads, sworn command at lieutenant or above, managers, and administrative support are command and administration, not frontline. The fixed ten-position portfolio is command and administration.", "guarantees": "No consolidation layoff during the first two complete fiscal years; frontline authorizations remain protected through Year 4. Equivalent placement, captured-vacancy placement, demand-backed growth retention, contract-work insourcing, a funded transition assignment ending by the Year 2 close, and voluntary exchange operate in that order. Ninety days before a transition assignment ends, Human Resources issues the permanent route. At the Year 2 close, any fixed-portfolio incumbent still unmatched receives 26 weeks of loaded compensation plus exact cashable vacation after appeal from the funded guarantee, and the named authorization terminates. Five end in Year 3 and five in Year 4.", "guaranteeAccount": 4985729, "maximumYearTwoBackstopCost": 1269395.13, "residualRule": "Boise-origin cash pays first. At release, up to 3497366 dollars of Garden City-origin residual enters the permanent Garden City District Preservation Reserve; Boise-origin residual returns to the Boise General Fund. Neither enters the recurring Dividend." }, "finance": { "transitionAppropriation": 2529209, "transitionResidual": "Unspent transition cash returns to the Boise General Fund after the fourth-year acceptance audit.", "debtTerritory": "Every pre-transfer ad valorem debt follows the property legally obligated at issuance whether or not a schedule lists the parcel. Revenue debt, pledged revenue, assets, covenants, rates, and reserves remain together.", "enterpriseFirewall": "Every restricted water, sewer, sanitation, grant, impact-fee, trust, and enterprise dollar retains its legal purpose and originating service territory whether or not a schedule names the account. No omission converts restricted money to General Fund money. Any later verified water, sewer, or sanitation reduction remains in that enterprise and enters its next cost-of-service and revenue-requirement calculation for ratepayers; it never becomes General Fund saving or Dividend cash.", "dividend": { "sanction": "Voter approval sanctions the formula appropriation for every fiscal year governed by the compact.", "certificate": "The controller may certify only an actually realized current-year General Fund cash reduction and its annual recurring base against payroll, position-control, procurement, overtime, temporary-labor, vendor, and reclassification records, after the full annual compensation reserve is funded.", "compensationReserve": "Year 1 compensation harmonization is paid from the transition appropriation. Beginning in Year 2, 195390 dollars is restricted annually before any positive remainder enters the Dividend.", "currentYearExecution": "Filing the certificate automatically increases the current annual One Boise Dividend appropriation by the certified amount without council action. The annual budget and appropriation ordinance display the amount separately; a display omission is ministerial and cannot suspend the appropriation.", "fiscalYearClose": "Spending authority ends at fiscal-year close. Restricted Dividend cash does not lapse, revert, or become General Fund residual cash.", "annualReappropriation": "At 12:01 a.m. on October 1, the unspent restricted balance plus the certified recurring base is appropriated again by operation of law for the same compact uses.", "allocation": "For the first ten fiscal years, each certified amount is allocated 30/20/10/20/20.", "residentTaxRelief": "The certified 20 percent reduces the next lawful city property-tax levy inside Idaho Code section 63-802. The budget publishes the levy with and without the reduction; the rule does not promise an identical dollar-for-dollar household bill change.", "exclusions": "Ad valorem revenue, debt proceeds, enterprise or trust money, restricted grants, unspent transition cash, one-time residual cash, and workforce-guarantee residual cash are ineligible.", "cashLimit": "No appropriation or expenditure may exceed restricted-fund cash plus certified realized reductions." } }, "landUse": { "incorporatedFile": "land-use-transition.json", "operationOfLaw": "Every lawful use, permit, approval, development agreement, complete application, fee, condition, appeal, enforcement record, floodplain rule, overlay, specific-area plan, and Greenbelt protection carries by code-of-filing whether listed or omitted. Omission cannot create nonconformity, restart a case, duplicate a fee, or change the governing code.", "default": "The self-executing GC-prefix codification in land-use-transition.json activates across the Transition Area on the third October 1. A council-adopted successor district supersedes it only where the public parcel comparison proves no reduction of lawful use, housing or employment capacity, approval, complete application, condition, agreement, overlay, or procedural right. No unfinished inventory or map can delay transfer or conversion." }, "manufacturedHousing": { "stateLawOverride": "The enabling act imposes every duty in this section directly as state law notwithstanding Idaho Code sections 55-2004, 55-2006, 55-2010, and 55-306. Section 55-2010(1)(d) remains a minimum; the longer compact rule controls. The replacement-space rent-and-fee covenant is a state-law conversion obligation, not a locally enacted rent-control program.", "conversion": "Conversion means cessation, demolition, removal, utility disconnection, rezoning, subdivision, conditional-use approval, building or demolition permitting, a sale conditioned on changed use, or any act or application that removes an occupied manufactured-home space from residential manufactured-home use.", "firstConversionAct": "The first conversion act is the earliest conversion notice, filing, contract, application, owner nonrenewal, physical act, or public statement.", "occupiedSpace": "An occupied space is a space used as a principal residence on the first conversion act, at any time during the preceding 365 days, or afterward until conversion is complete. Contemporaneous records must prove a voluntary departure unrelated to conversion before a space is excluded; owner nonrenewal, rent pressure, or service withdrawal does not create a vacancy.", "noticeDays": 365, "permitCondition": "No conversion approval, demolition, utility disconnection, or replacement-use permit issues until one protected replacement space per occupied space is complete and every required payment is secured. One occupied space out requires one protected space in.", "protectedReplacementSpace": { "locationAndReadiness": "The space is inside the successor city's current corporate limits, fully permitted, complete, utility-connected, and available for immediate occupancy.", "homeAcceptance": "The space accepts the resident's home section count, dimensions, construction date, and configuration and may not reject a home because of age alone.", "siteAndRoute": "The space supplies a compatible pad or foundation, parking, storage, utility hookups, comparable appurtenances, and a lawful transport route.", "accessibility": "The owner preserves disability modifications, the accessible route, and required reasonable accommodations at owner cost.", "tenure": "The resident receives first offer of a five-year written ground lease. Initial rent plus mandatory charges may not exceed the final pre-notice amount, excluding metered utilities. Increases occur at most once in twelve months and may not exceed the lesser of six percent or CPI-U West. Termination or nonrenewal during the five years is limited to Idaho Code section 55-2010(1)(a), (b), (c), or (e).", "recordedCovenant": "A recorded covenant running with the replacement parcel subjects the space to this one-for-one rule. If the resident declines the space, the covenant remains and the same initial lease terms apply to the next manufactured-home occupant." }, "relocatability": "The clerk assigns the next Idaho-licensed manufactured-home installer and the next Idaho-licensed professional engineer from published rotating lists; the owner pays both. A home is nonrelocatable only if either certifies with measurements that a move will cause substantial structural damage, that owner-funded reasonable repair cannot satisfy state installation and life-safety requirements, that no completed replacement space and lawful route can receive it, or that documented move, repair, and reinstallation cost exceeds controlling in-place fair-market value. No official may waive or enlarge those criteria.", "payments": { "relocatableActualCosts": "The owner pays documented disconnection, permits, stabilization, transport and escort, foundation or pad, hookups, code repair, decks, skirting, ramps, awnings, sheds, parking, storage, and temporary lodging.", "singleSectionMinimum": 10000, "multiSectionMinimum": 15000, "nonrelocatableHome": "The owner pays controlling in-place fair-market value plus the applicable minimum payment and bears demolition and disposal. The one-for-one replacement duty remains." }, "appraisal": "The resident and owner each select an Idaho-licensed appraiser within ten business days; if the resident does not select one, the clerk assigns the next appraiser on a published rotation. The owner pays all appraisal costs. In-place fair-market value assumes the home remains lawfully sited in a licensed community with its leasehold, hookups, and appurtenances and excludes land. If the two values differ by no more than ten percent measured from the lower value, their arithmetic mean controls. If they differ by more, the first two appraisers select a third within five business days; if they do not, the clerk assigns the next appraiser on the rotation. The median of three controls.", "security": "Before approval, the owner deposits city cash escrow or an irrevocable on-demand bond from an Idaho-admitted surety, with the city as sole beneficiary, in the amount of controlling appraised value plus the applicable minimum payment plus the highest responsive fixed-price move-and-install bid. The city pays residents and providers directly; the owner pays every shortfall and no resident advances funds. Payment and replacement occupancy precede demolition, disconnection, and final occupancy for the replacement use.", "lien": "An unpaid or undersecured final itemized order is recorded against every conversion parcel and becomes coequal with property-tax liens and superior to every mortgage or encumbrance whether recorded before or after the order. The city mails the order to the owner and lienholders, interest accrues at the Idaho Code section 28-22-104 judgment rate, and foreclosure may begin after thirty days' written delinquency notice. Contest does not stay resident escrow. The city and each affected resident have enforcement standing and prevailing-party attorney fees.", "proportionality": "The duties arise on conversion whether or not the owner requests a discretionary permit. The exact ratio is one replacement space for each occupied space removed; actual move cost or in-place value follows the affected home; and the fixed minimum depends only on single- or multi-section construction." }, "incorporatedAttachments": [ "population.json", "representation.json", "boundaries.geojson", "districts.geojson", "district-block-assignments.json", "voting-rights.json", "workforce-transition.json", "departments.json", "fiscal-model.json", "dividend-model.json", "legal-process.json", "land-use-transition.json", "operating-layer.json", "sources.json" ], "ballotPackage": { "deposit": "Immediately before either city adopts the compact ordinance or joint resolution, both city clerks deposit byte-identical copies of the complete package with the Ada County Clerk and Idaho Secretary of State. The package and certificate name the consolidation-election date the joint resolution must call.", "manifestSchema": { "format": "UTF-8 JSON canonicalized under RFC 8785", "requiredFields": ["path", "mediaType", "byteLength", "sha256", "legalEffect", "domain"], "legalEffectValues": ["operative", "evidentiary", "explanatory"], "hashAlgorithm": "SHA-256 under FIPS 180-4", "nonSelfReferentialRule": "The canonical manifest enumerates the fifteen compact-body and attachment files and does not enumerate or hash itself. Its own SHA-256 is the package identifier and is recorded only outside the hashed package in each adopting ordinance, the joint resolution, ballot notice, ballot, and detached public receipt. No digest is inserted into any file whose digest the manifest records.", "manifestDigest": "The package identifier is the 64-character lowercase hexadecimal SHA-256 digest of the canonical manifest." }, "verification": "The county clerk independently recomputes every file digest and the manifest digest. Any mismatch bars the election.", "publicAccess": "Every operative file is part of the proposition. Read-only downloads and inspectable paper and accessible copies remain available from notice through voting. Every derivative is labeled nonoperative; the verified canonical bytes control.", "immutability": "Any pre-election byte change requires repeal, readoption, a new manifest and digest, and the full statutory election interval. If the proposition is not held on the package's named date, the package expires and requires the same complete restart. After approval, no canonical file may be overwritten; a lost copy may be restored only from bytes matching its approved digest." }, "legalEffectAndPriority": { "hierarchy": ["Municipal Consolidation Compact Act", "compact.json body", "operative domain attachments"], "domainControls": { "district-block-assignments.json": "district membership and tabulated population", "districts.geojson": "public display geometry", "boundaries.geojson": "predecessor origin, successor launch, and Garden City Transition Area polygons, plus the municipal-origin key for debt and enterprise records; pledged debt parcels and actual enterprise service territories remain controlled by their own schedules and records", "workforce-transition.json": "employee transfer and placement", "departments.json": "service ownership and cutover", "fiscal-model.json": "certified amounts and formula inputs", "dividend-model.json": "allocation mechanics subject to the compact's 30/20/10/20/20 rule", "legal-process.json": "dates, triggers, remedies, and voter amendment", "land-use-transition.json": "land-use transition and manufactured-home protection", "operating-layer.json": "digital and offline service access" }, "evidentiaryFiles": ["population.json", "representation.json", "voting-rights.json", "sources.json"], "explanatoryMaterials": "Markdown, HTML, rendered PDF, captions, summaries, and other presentations create no independent duty.", "construction": "A specific operative domain file controls only its domain. Any unresolved construction preserves the voter-approved benefit and its remedy." }, "corrections": { "immutableBytes": "Approved canonical bytes never change.", "errataCertificate": "The city clerk may append a signed errata certificate only for an obvious citation number, cross-reference label, spelling, punctuation, or formatting error and only when the certificate changes no duty, beneficiary, amount, percentage, date, duration, boundary, district, entitlement, condition, remedy, or legal effect.", "effect": "An errata certificate neither replaces an approved file nor changes its digest. Every other change is an amendment requiring the compact's voter rule and a newly deposited package and manifest." }, "severability": { "integralTerms": [ "separate-majority approval and the current-resident territorial amendment rule", "one mayor, seven district seats including the full-voting Garden City District seat, and the first-map rule", "the approved ballot package's byte identity and package identifier", "universal succession", "automatic worker transfer and the two-complete-fiscal-year guarantee", "legacy-debt and enterprise firewalls", "the 36-month land-use transition", "the manufactured-home no-net-loss rule", "the 30/20/10/20/20 first-decade Dividend" ], "beforeTransfer": "A final judgment invalidating an integral term before transfer prevents transfer under the stripped package. Any other provision is severable only when independently executable and when severance preserves the compact's voter-approved benefit and burden; the court severs no more than necessary.", "afterTransfer": "After transfer, corporate succession, title, contracts, employment transfers, debt obligations, and completed acts do not unwind. The court enforces every integral term to the maximum lawful extent and leaves the remainder operating." }, "automaticControls": [ {"id":"protected-term","trigger":"A voter-protected compact term is ignored or reduced","result":"The City Clerk posts the breach; protected persons have standing for declaratory and injunctive relief plus attorney fees; the term remains in force."}, {"id":"service-cutover","trigger":"A service cutover misses its acceptance test","result":"The prior working system stays live for that function while the named owner corrects it; transfer and other services continue."}, {"id":"worker-term","trigger":"A worker loses a protected term","result":"The placement is held, the guarantee account funds continuity, and an independent hearing officer decides the evidence before reduction."}, {"id":"zoning-default","trigger":"The third October 1 arrives or a council-adopted parcel district fails the no-reduction comparison","result":"The GC-prefix codification takes effect automatically; only a parcel district proving equal or greater lawful use and capacity can supersede it."}, {"id":"manufactured-home","trigger":"A conversion lacks a protected replacement, escrow, bond, or required payment","result":"The permit is denied; demolition and utility disconnection are barred; unpaid amounts become an enforcement lien."}, {"id":"saving-restored","trigger":"A deleted authorization returns through any substitute channel","result":"The controller reverses the saving certificate and the department restores the Dividend appropriation."}, {"id":"records-migration","trigger":"A records migration fails checksum, security, accessibility, retention, or custody acceptance","result":"The source system remains live or read-only until the repeated test passes."}, {"id":"offline-door","trigger":"The resident platform becomes the only service door","result":"The equivalent phone, counter, mail, language, disability, and assisted-service channel is restored immediately."}, {"id":"enterprise-breach","trigger":"A protected enterprise dollar enters the General Fund","result":"The controller reverses the transfer, restores lost earnings, and charges the correction to the responsible appropriation."}, {"id":"debt-territory-breach","trigger":"A legacy ad valorem debt is charged outside its obligated territory","result":"The levy is corrected before certification and every affected taxpayer account receives principal and statutory interest automatically."} ], "sourceRefs": [ "idaho-constitution-article-iii-19", "idaho-code-title-50-chapter-21", "idaho-code-50-222", "idaho-code-34-301", "idaho-code-50-707a", "idaho-code-50-1001", "idaho-code-50-1003", "idaho-code-50-402", "idaho-code-50-404", "lockport-v-citizens", "planned-parenthood-v-state-2023", "concerned-taxpayers-v-cheney", "moon-v-north-idaho", "ostrander-v-salmon", "rfc-8785", "nist-fips-180-4", "idaho-ueta-28-50-107", "idaho-ueta-28-50-110", "idaho-ueta-28-50-112", "idaho-code-55-306", "idaho-code-55-2004", "idaho-code-55-2006", "idaho-code-55-2010", "massachusetts-ch140-32p", "oregon-manufactured-park-rent-cap", "oregon-ors-197a-manufactured-homes", "fair-housing-act-42-3604", "idaho-code-44-2202", "massachusetts-ch140-32l", "california-gov-65863-7", "winchester-manufactured-housing", "idaho-code-50-1721", "idaho-code-50-3109", "idaho-code-28-22-104", "sheetz-v-el-dorado-county", "idaho-code-67-6512", "idaho-code-50-2110", "idaho-code-50-2111", "idaho-code-59-1302", "idaho-code-18-1359", "idaho-code-63-802", "idaho-public-records-law", "garden-city-payroll-database-2026", "washington-vsri-guidelines-2025", "usgs-vsip-vera", "bls-jolts-annual-quits-2025", "opm-severance-pay", "one-boise-compact", "louisiana-v-callais-2026", "badillo-v-city-of-stockton", "allen-v-milligan-2026", "census-acs-moe-guidance-2026", "garden-city-city-hall" ] }