Idaho Statutes Title 63. Revenue and Taxation § 63-1602. Petition for permission to prepay taxes

(a) A statement that the taxpayer intends to engage or is engaged in new business operations and that such operations will have an impact on public facilities in the county;

(b) A declaration that the taxpayer has or will have taxable property in the county and taxing districts during the term of the impact period, which shall not exceed ten (10) years;

(c) A request that the taxpayer be allowed to prepay a portion, but not to exceed fifty percent (50%) of the estimated ad valorem taxes that will be due during the first one-half [( 1/2 )] of the term of the impact period, which shall not exceed ten (10) years; and

(d) A request that a local impact committee be organized.