COMMUNITY INFRASTRUCTURE DISTRICTS – Amends and adds to existing law to provide for a temporary assessment to fund fire protection and emergency medical services.

Idaho's H 407 amends community infrastructure district law to allow districts to impose a temporary assessment for fire protection and emergency medical services (EMS). This affects communities that form infrastructure districts to fund public safety services, particularly in areas with planned development. The key provision (new Section 50-3122) establishes a short-term funding mechanism to cover initial fire and EMS costs before permanent financing is secured. The bill updates existing law to clarify that these temporary assessments are a permitted tool for districts to pay for essential public safety services. The measure does not create new taxes but provides a structured process for districts to fund critical services during development phases.