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City of Idaho Falls

City Council Meeting **Amended Attachments**

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Page 1 of 8 
CITY COUNCIL AGENDA 
City of Idaho Falls 
City Council Meeting 
680 Park Avenue 
Thursday 
September 24, 2026 
6:30 P.M. 
Mayor 
City Council 
Jim Francis 
Council President, Seat 4 
John Radford 
Council Seat 5 
Kirk Larsen 
Council Seat 3 
Brandon Lee 
Council Seat 2 
Jim Freeman 
Council Seat 6 
Michelle Ziel-Dingman 
Council Seat 1 
Lisa Burtenshaw
Livestream at www.idahofallsidaho.gov/429/Live-Stream

Page 2 of 8 
PUBLIC PARTICIPATION 
Welcome to the Idaho Falls City Council Meeting. 
Regularly scheduled City Council meetings are open to the general public. City Council meetings are also live-
streamed and archived on the City website. Please be aware that the meeting agenda will differ from the published 
version if amendments to the agenda are made by the Council during the meeting.  
The Council encourages public input. While a general public comment option is not required by Idaho law, the 
Idaho Falls City Council welcomes general public input as part of regular City Council meetings. General public 
comment will be allowed for up to 20 minutes. However, citizens are always welcome to contact their Council 
representatives via e-mail or telephone, as listed on the City website. The Council is committed to an atmosphere 
that promotes equal opportunity, civility, mutual respect, proper decorum and freedom from discrimination or 
harassment.  
Those who wish to address City Council during the council meetings are encouraged to adhere to the guidelines 
below. 
Public Comment Guidelines 
Speakers are encouraged to: 
•
State their name and city of residence.
•
Focus comments on matters within the purview of the City Council. Limit comments to three (3) minutes
or less. 
•
Refrain from repeating information already presented to preserve time for others to speak. Large groups 
are encouraged to select one or two speakers to represent the voice of the entire group. 
•
Practice civility and courtesy. City leaders have the right and the responsibility to maintain order and 
decorum during the meeting. Time may be curtailed for those speakers whose comments are profane or 
disruptive in nature. 
•
Refrain from comments on issues involving matters currently pending before the City’s Planning and 
Zoning Commission or other matters that require legal due process, including public hearings, City 
enforcement actions, and pending City personnel disciplinary matters. 
•
Comments that pertain to activities or performance of individual City employees should be shared directly
with the City’s Human Resources Department (208-612-8248), the City’s Legal Department (208-612- 
8178) or with the Office of the Mayor (208-612-8235).
Public Hearing Guidelines 
•
In-Person Testimony. Because public hearings must follow various procedures required by law, please
wait to offer your testimony until invited/indicated. Please address Council directly and try to limit your 
time to three (3) minutes.
•
Written Testimony. The public may provide written testimony via postal mail sent to City Hall or via email
sent to the City Clerk at IFClerk@idahofalls.gov. Testimony will be distributed to the members of the 
Council and become a part of the official public hearing record. Written testimony must be received no 
later than forty-eight (48) hours prior to the date of the hearing to ensure inclusion in the permanent City 
record. 
If you need communication aids or other physical accommodations to attend or access this meeting, please 
contact the City Clerk at (208) 612-8414 or the ADA Coordinator at (208) 612-8323 prior to the meeting. They will 
help accommodate special needs wherever possible.

680 Park Avenue
Idaho Falls, ID 83402
City Council
Agenda
City Council Chambers
6:30 PM
Thursday, September 24, 2026
1.
Call to Order & Roll Call
2.
Pledge of Allegiance
3.
Staff responses to prior public comment and other updates
4.
Public Comment
Please see guidelines on page 2.
5.
Consent Agenda
Questions on Consent Agenda items may be addressed and/or moved to the Regular Agenda for separate
consideration if requested by a Council Member. Other changes to this agenda may require the approval of a majority
of Council.
A)
Fire Department
1)
Battery-Powered Extrication Equipment
26-337
Elite Extrication quote
Attachments:
B)
Finance
1)
Treasurer’s Report for May 2026 *Correction*
26-357
May 2026 Treasurer's Report Corrected
Attachments:
C)
Office of the Mayor
1)
IFDDC Extension to Management Services Agreement
26-354
IFDDC Extension Agreement
Attachments:
2)
August 2026 Licensing through the Office of the City Clerk
26-355
New
Renewals
Contractor
Attachments:
Action Item:
Approve, accept, or receive all items on the Consent Agenda according to the recommendations presented (or take 
other action deemed appropriate).
Page 3 of 8

City Council
Agenda
September 24, 2026
6.
Regular Agenda
A)
Public Works
1)
Service Agreement for Wastewater Collection and Treatment 
with the Iona Bonneville Sewer District (IBSD)
26-201
Attached for your consideration is a Service Agreement for Wastewater Collection and
Treatment with the Iona Bonneville Sewer District (IBSD). Idaho Falls has been serving the
IBSD via service agreement since prior to 2010.  The agreement was previously approved in
2021.  Changes from the prior agreement include regular and connection fee adjustments to
match the current facility plan recommendations and language to include IBSD’s desire for
possible transition to their own facility.  The current wastewater service agreement expires
September 30, 2026. The proposed Service agreement under consideration shall be effective
upon signing and shall expire on September 30, 2031.
Approve the Service Agreement for Wastewater Collection and Treatment with the Iona
Bonneville Sewer District and give authorization for the Mayor and City Clerk to execute the
necessary documents (or take other action deemed appropriate).
Action Item(s):
IBSD Agreement
Map
Attachments:
B)
Finance
1)
Professional Audit Services for Fiscal Year Ending September 30, 
2026
26-369
The professional audit services will provide certified public accounting and financial auditing
services for the fiscal year ending September 30, 2026. This is the third year of a three-year
proposal for audit services.
The total estimate cost includes the financial audit, Airport Passenger Facility Charges (PFC)
audit, and two major programs for the single audit, national transit database agreed-upon
procedures and travel related fees for on-site audit work estimated at $ 184,500.
Kevin Mullerleile, Senior Manager, of Baker Tilly will be supervising the Idaho Falls audit. As
per the attached engagement letter, the audit timelines are scheduled to begin on January 11, 
2027 and a completed audit report no later than March 31, 2027.
Funding for the annual audit is within the Finance Department annual operating budget with
Funding for the Single Audit and national transit database agreed-upon procedures coming
from Airport, Power, and Public works for funding of the Single Audit.
Page 4 of 8

City Council
Agenda
September 24, 2026
If additional major programs are required for the single audit, each additional major program 
is $12,000.  Funding for additional single audit programs would come from the Department 
that administers the federal award.
Approve the professional services contract with Baker Tilly, LLP, for professional audit services 
for an estimated amount of $ 184,500 and authorize the Mayor and City Clerk to sign the 
necessary documents (or take other action deemed appropriate). 
Action Item(s):
Agreement
Attachments:
C)
Idaho Falls Power
1)
IFP 26-24 Substation 72.5KV SF6 Breakers Purchase
26-335
Idaho Falls Power (IFP) solicited bids from qualified vendors to purchase three (3) SF6
dead-tank breakers. A tabulation of bid results is attached. Western Electric Alliance was the
lowest bidder of the 4 bids received with a total bid of $342,588.00 and expected delivery
time of 55-65 weeks.
Approve the purchase of three (3) SF6 dead-tank breakers for substations and award the bid
to the lowest responsive, responsible bidder, Western Electric Alliance, in the amount of
$342,588.00 (or take other action deemed appropriate).
Action Item(s):
Bid
Attachments:
2)
Amendment to the Power Sales Agreement with Orchard Park 
Apartments
26-349
On September 12, 2024 Idaho Falls Power and Orchard Park Energy LLC entered into a
first-of-kind Net-Metering Pilot Project Agreement. This agreement has been successful in
helping Idaho Falls Power customers by lowering the high-cost market purchases that Idaho
Falls Power must make on the open market. Energy rates often fluctuate and require Idaho
Falls Power to reassess and reevaluate its rates for its customers.
This amendment establishes minor changes to the Original Agreement, and all other
provisions, terms and conditions of the Original Agreement shall remain in full effect and
force.
The amended rates are as follows:
-
Energy Rates:
Page 5 of 8

City Council
Agenda
September 24, 2026
o
Peak Hours $0.0910 Per KWh
o
Non-Peak Hours$ $0.040 Per KWh
-
Demand Rates:
o
Peak hours $22.00 Per KW
o
Non-Peak $6.00 Per KW
Approve the amendment to the Power Sales Agreement with Orchard Park Energy and give 
authorization to the Mayor and City Clerk to execute the necessary documents (or take other 
action deemed appropriate).
Action Item(s):
Original Power Sales Agreement (9-12-2024)
Amended Power Sales Agreement
Attachments:
D)
Office of the Mayor
1)
Ordinance Amending Title 4, Chapter 12, Section 7, Itinerant 
Merchant License
26-359
The proposed Ordinance eliminates the licensing and bonding requirements for itinerant
merchants (persons or businesses selling or offering to sell goods, wares, merchandise, or
services from non-permanent structures) who are approved by the Director of Parks &
Recreation to participate in their Special Events, thereby reducing costs and administrative
oversight while providing greater flexibility in vendor management.
Adopt the Ordinance amending Title 4, Chapter 12, Section 7 under a suspension of the rules
requiring three complete readings, and request that it be read by title and published by
summary (or take other action
deemed appropriate).
Action Item(s):
Ordinance
Attachments:
2)
Ordinance Amending Title 4, Chapter 15, Sections 5, 6 and 11, 
Public Transportation Operator License
26-360
The proposed Ordinance requires a person to obtain a Public Transportation Operator’s 
License effective for two years and make the expiration of such licenses coincide with the 
requirement for obtaining a full set of fingerprints, thereby reducing costs, lessening 
confusion, and making it easier for operators to comply with City Code.  
Adopt the Ordinance amending Title 4, Chapter 15, Sections 5, 6, and 11 under suspension of 
the rules requiring three complete readings and request that it be read by title and published 
by summary (or take other action deemed appropriate).
Action Item(s):
Page 6 of 8

City Council
Agenda
September 24, 2026
Ordinance R09.22.26
Attachments:
E)
Community Development Services
1)
Provide staff direction regarding Planned Unit Development 
(PUD) from the Comprehensive Zoning Code.
26-376
On August 27, 2026, City Council directed staff to prepare an Ordinance to rescind the PUD
Ordinance. The Council discussed other alternatives to a full rescission at its September 21,
2026, work session.  The Planned Unit Development (PUD) provisions were established to
provide flexibility in the development and design of projects that may not otherwise be
accommodated through traditional zoning regulations. PUDs can allow for a combination of
land uses, alternative development standards, and customized site design in exchange for an
overall development plan that provides specific benefits or amenities.
Reaffirm the August 27, 2026, City Council direction to Community Development Services staff
to rescind the PUD ordinance or provide direction to staff to take other action such as
preparing amendments to the PUD Ordinance, changing staff reports and/or the presentation
process (or take other action deemed appropriate).
Action Item(s):
2)
Legislative Hearing for Consideration of an Ordinance approving 
the Urban Renewal Plan for the Willow Creek Urban Renewal 
Project.
26-352
Attached for consideration is the ordinance approving the Urban Renewal Plan for the Willow 
Creek Urban Renewal Project.  The ordinance includes several exhibits: 
1. The resolution of the Planning and Zoning Commission for the City of Idaho Falls,
Idaho, validating conformity of the Urban Renewal Plan for the First Amendment to
the Willow Creek Urban Renewal Project with the City of Idaho Falls’ Comprehensive
Plan
2. Legal Notice for the City Council Meeting
3. Willow Creek Urban Renewal Plan
4. Willow Creek Ordinance summary
5. Willow Creek Ordinance
Required notification and summary of the plan has been provided to the appropriate
taxing entities.  The plan included with the ordinance contains an outline of potential 
projects which may be completed with tax incrementing financing (TIF) funds and a 
financial feasibility study demonstrating that the expected tax revenues can cover the 
costs of the projects.  Approval of the ordinance is the final step in the creation of the 
district, which will allow for TIF to be used to incentivize and assist redevelopment of 
the area.  The Idaho Falls Redevelopment Agency (IFRA) Board approved the plan by 
resolution at its May 21, 2026, meeting.  This is anticipated to be a 20-year plan, the 
maximum allowed by State Statute.  
Page 7 of 8

City Council
Agenda
September 24, 2026
Approve the Ordinance approving the Urban Renewal Plan for the Willow Creek Urban 
Renewal Project and revenue allocation area under a suspension of the rules requiring three 
complete and separate readings and request that it be read by title and published by 
summary (or consider the Ordinance on the first reading and that it be read by title, reject the 
Ordinance, or take other action deemed appropriate).
Action Item(s):
Exhibit 1 - P&Z Resolution
Exhibit 2 - Proof of Publication
Exhibit 3 - Plan
Exhibit 4 - Ordinance Summary
Ordinance
Attachments:
7.
Announcements
8.
Adjournment
Page 8 of 8

Memorandum
File #: 26-337
City Council
DATE:  Wednesday, September 2, 2026
AGENDA:   Consent
FROM:  Johan Olson, Fire Chief
DEPARTMENT: Fire Department
Title
Battery-Powered Extrication Equipment
☐ Ordinance
☐ Resolution
☐ Quasi-Judicial Public Hearing
☐ Legislative Public Hearing
☒ Confirmation/Consent/Acceptance
☐ Approval/Authorization/Ratification
Action(s) Requested:
Declare Elite Extrication and Equipment as the only vendor for the fire extrication equipment pursuant to
Idaho Code § 67-2808(2)(a)(ii) and authorize the City to issue a purchase order to Elite Extrication for a total of
$129,385.00 and authorize the Mayor and City Clerk to sign the necessary documents (or take other action
deemed appropriate).
Description, Background Information, Purpose:
HeThis sole source purchase will install extrication equipment on fire apparatus to maintain compatibility of
equipment, components, and be consistent with fire training.  Notification of the sole source purchase was
published in the Post Register at least 14 calendar days prior to this request for the sole source purchase.
Rather than bringing this forward as an unfunded General Fund request, the Fire Department intends to utilize
wildland revenue to support this purchase.  This allows IFFD to reinvest revenue generated through the
wildland program into essential equipment and capital needs for the Fire Department.
This item has been reviewed by the City’s Legal & Municipal Services Departments.
City of Idaho Falls
Printed on 9/22/2026
Page 1 of 1
powered by Legistar™

Elite Extrication & Equipment

Tyler Bryner- Owner 208-407-4562
5530 Diamond Ridge Way

Nampa, ID 83686
E3Equipment@gmail.com

Name/Address

343 E St.

Idaho Falls Fire Department

Idaho Falls, ID. 83402

Quote

Date Estimate No. Project
08/08/26 26-264
Item Description Quantity Cost Total
V18-BL-12-SP | 18” Blade — HxWxD: 8,150.00 24,450.00T
(Milwaukee 18v) | 25.50” x 26” x 12.25"
18" PPV, 2x AC Chargers, Shore Power
2- Milwaukee 18v 12 amp hr batteries
18” Blade — HxWxD:
25.50” x 26” x 12.25”
58 lbs
Discount Discount- 1,000 Per Fan -3,000.00 -3,000.00
ETLS-55-18v ETLS-55 TELESCOPING RAM 10,800.00 32,400.00T
includes:
2- Milwaukee 18v 8amp batteries
1- Dual bay charger
ES-100-32-18v | M18 Volt 32 Inch Spreader 12,600.00 37,800.00
to include:
2- Milwaukee 18v 8amp hr batteries
1- Dual Bay Rapid Charger
EBFC-320-18v | M18 Volt 7-3/4 Inch Brute Force C-Cutter 12,535.00 37,605.00
to include:
2- Milwaukee 18v 8amp hr batteries
1- Dual Bay Rapid Charger
Discount Discount- Multi set discount- Loyal Customer thank -3,000.00 -3,000.00
you- 1,000 per set
PRE PAYING
Bull Dog Bull Dog Tool Mounting Bracket. With all of the 220.00 660.00
Bracket mounting hardware and drill bit.

ES-100-32
FLAT

Estimate good for 90 days

Total

Paget

Tyler Bryner- Owner
5530 Diamond Ridge Way
Nampa, ID 83686

E3Equipment@gmail.com

Name/Address

343 E St.

Idaho Falls Fire Department

Idaho Falls, ID. 83402

Elite Extrication & Equipment

208-407-4562

Quote

Date | Estimate No. Project
08/08/26 | 26-264
Item Description Quantity Cost | Total
Bull Dog Bull Dog Tool Mounting Bracket. With all of the 220.00 660.00
Bracket mounting hardware and drill bit.
EBFC-320
FLAT
Bull Dog Bull Dog Tool Mounting Bracket. With all of the 220.00 660.00
Bracket mounting hardware and drill bit.
ETLS-55
FLAT
Shipping Shipping Charges (FREE SHIPPING IF YOU PRE 1,150.00 1,150.00
PAY FOR YOUR ORDER)
FOREVER TNT Storm Series tools have a lifetime warranty! 0.00 0.00
STORM The warranty covers everything except the batteries!
WARRANTY
Sales Tax 0.00% 0.00
Estimate good for 90 days Total $129,385.00

Page 2

Memorandum
File #: 26-357
City Council
DATE:  Friday, August 7, 2026
AGENDA:   Consent
FROM:  Mark Hagedorn, City Treasurer
DEPARTMENT: Municipal Services
Title
Treasurer’s Report for May 2026 *Correction*
☐ Ordinance
☐ Resolution
☐ Quasi-Judicial Public Hearing
☐ Legislative Public Hearing
☒ Confirmation/Consent/Acceptance
☐ Approval/Authorization/Ratification
Action(s) Requested:
Approve the Treasurer’s Report May 2026 (or take other action deemed appropriate).
Description, Background Information, Purpose:
The previously submitted memo, approved at the August 27, 2026, City Council meeting, included an error in
the attached May 2026 Treasurer’s Report. On page one of the report, the bank balances reflected April 2026
balances rather than May 2026 balances.
A corrected May 2026 Treasurer’s Report is attached for Council review and approval. All other information in
the report remains unchanged.
This item has been reviewed by the City’s Legal Department.
City of Idaho Falls
Printed on 9/22/2026
Page 1 of 1
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Table of Contents
Page 2 Bank Reconciliation - Bank and Ledger Balances
Page 3 Cash by Fund - Balances for the reported month in comparison to previous years
Page 4 Revenue and Expenditure Summary - Significant categories in relation to the overall budget
Page 5 Summary of Significant Adjustments - Adjustments made by Finance office
Prepared By:
Mark Hagedorn, City Treasurer
City of Idaho Falls
Treasurer's Report
May 31, 2026
Page 1

Account
Beginning Bank
Ending Bank
By Institution:
Balances
Deposits
Withdrawals
Balances
Mountain West- Workers Comp
100,000
$                   
-
$                             
-
$                               
100,000
$                  
Glacier 8013 Utilities
1,002,515
                  
8,480,699
                    
(8,482,257)
                     
1,000,957
                 
Glacier 1952 PFC & Intrfi
4,435,736
                  
282,433
                       
(136,047)
                        
4,582,122
                 
Glacier 2720 Payroll
1,000,000
                  
7,859,904
                    
(7,859,904)
                     
1,000,000
                 
Glacier 9134 Accounts Payable
-
                              
9,779,118
                    
(9,779,118)
                     
-
                            
Glacier 2845 Treasurer's Office
1,000,000
                  
6,386,820
                    
(6,386,820)
                     
1,000,000
                 
Glacier 2886 Sweep & Intrafi
8,051,391
                  
33,116,843
                  
(37,934,482)
                  
3,233,751
                 
Glacier 1500- Customer Payments
-
                              
439,877
                       
(439,877)
                        
-
                            
Frontier Credit Union 0164- Evidence
104,103
                     
27,422
                         
-
                                  
131,525
                    
Frontier Credit Union 1463
173,299
                     
-
                                
-
                                  
173,299
                    
Wells Fargo 0017- Safe Keeping
2,277,815
                  
5,201,195
                    
(6,927,765)
                     
551,245
                    
Wells Fargo 0962- Grants
-
                              
-
                                
-
                                  
-
                            
Wells Fargo 4394-Power Payments
-
                              
361,920
                       
(361,920)
                        
-
                            
Wells Fargo 7687-EMS
-
                              
384,756
                       
(384,756)
                        
-
                            
ICCU-Savings
84
                               
-
                                
-
                                  
84
                              
Investment Portfolio
197,184,167
              
2,951,746
                    
(4,100,572)
                     
196,035,341
            
Total Financial Institution Balances
215,329,109
$           
75,272,734
$               
(82,793,519)
$                
207,808,324
$          
Reconciling Items:
Beginning
Deposits
 Withdrawals / 
Market Value 
Ending
Current Reconciling Items
372,680
$                   
863,612
$                     
(324,160)
$                      
912,133
                    
Total Reconciled Balances
215,701,790
$           
76,136,346
$               
(83,117,679)
$                
208,720,457
$          
Beginning Ledger
Ending Ledger
General Accounting Ledger
Balances
Debits
Credits
Balances
Cash (Accounts 101 and 102)
143,662,558
$           
21,007,323
$               
(27,539,167)
$                
137,130,714
$          
Designated/Restricted Cash (106 and 107)
56,040,504
                
63,383
                         
(100,466)
                        
56,003,421
              
MERF Cash (105)
15,886,519
                
430,992
                       
(838,069)
                        
15,479,442
              
Payroll Liability Cash (80)
112,209
                     
4,493,918
                    
(4,499,247)
                     
106,880
                    
Monthly Reconciling Items
-
$                            
-
$                             
-
$                               
-
$                          
Total General Ledger Balances
215,701,789
$           
25,995,615
$               
(32,976,949)
$                
208,720,457
$          
City of Idaho Falls
Bank Reconciliation Summary
May 31, 2026
Page 2

FUND TYPE
#
FUND
2023
2024
2025
2026
1
GENERAL FUND
24,165,050
$            
26,210,745
$            
22,858,353
$            
21,694,921
$            
2
GENERAL CIP FUND
Special Revenue Funds
10
STREET FUND
9,552,078
                 
12,043,932
              
11,788,374
              
11,524,473
              
11
RECREATION FUND
282,970
                    
216,615
                    
473,350
                    
702,093
                    
12
LIBRARY FUND
3,954,432
                 
3,776,329
                 
3,566,144
                 
3,720,224
                 
16
BUSINESS IMPROVEMENT DISTRICT FUND
30,919
                      
45,785
                      
19,829
                      
13,623
                      
18
GOLF FUND
(281,534)
                   
(611,878)
                   
(277,102)
                   
561,854
                    
23
EMERGENCY MEDICAL SERVICES FUND
1,458,051
                 
3,050,132
                 
2,706,237
                 
634,735
                    
24
WILDLAND FIRE FUND
791,197
                    
922,632
                    
1,514,462
                 
1,922,980
                 
32
POLICE IMPACT FEES FUND
138,005
                    
733,501
                    
1,545,331
                 
1,310,165
                 
33
FIRE IMPACT FEES FUND
43,785
                      
505,847
                    
1,215,680
                 
21,377
                      
34
PARKS IMPACT FEES FUND
100,413
                    
1,256,680
                 
2,894,342
                 
3,794,441
                 
35
STREETS IMPACT FEES FUND
546,796
                    
3,201,035
                 
6,846,788
                 
7,892,937
                 
Internal Service Funds
19
RISK MANAGEMENT FUND
3,941,969
                 
4,889,005
                 
4,730,395
                 
4,607,425
                 
20
HEALTH INSURANCE FUND
4,594,550
                 
5,050,537
                 
6,817,671
                 
7,652,308
                 
41
PUBLIC WORKS CIP FUND
2,807,769
                 
3,128,148
                 
3,773,339
                 
2,979,546
                 
42
STREET CIP FUND
608,475
                    
4,159,451
                 
1,180,532
                 
716,374
                    
43
BRIDGE & ARTERIAL FUND (CLOSED)
958,921
                    
1,362,385
                 
566,323
                    
-
                             
45
SURFACE DRAINAGE FUND (CLOSED)
166,535
                    
-
                             
-
                             
-
                             
46
TRAFFIC LIGHT CIP FUND
1,215,470
                 
1,476,711
                 
1,344,822
                 
934,491
                    
47
PARKS CIP FUND (CLOSED)
(72,837)
                     
(152,474)
                   
1,728
                         
-
                             
48
FIRE CIP FUND
(6,402)
                       
-
                             
49
ZOO CIP FUND
595,928
                    
764,422
                    
929,918
                    
719,970
                    
50
FRONTIER CENTER CIP FUND
206,658
                    
922,323
                    
1,672,455
                 
(1,818,381)
               
51
GOLF CIP FUND
294,915
                    
329,552
                    
497,001
                    
656,161
                    
52
POLICE CIP FUND (CLOSED)
(827,641)
                   
(3,468,539)
               
(205,386)
                   
-
                             
60
AIRPORT FUND
974,319
                    
(6,964,661)
               
1,944,300
                 
1,916,635
                 
13
AIRPORT PFC FUND
1,968,920
                 
2,736,249
                 
3,977,994
                 
4,603,884
                 
21
AIRPORT CFC FUND
81,449
                      
545,828
                    
1,103,872
                 
2,062,639
                 
61
WATER FUND
21,524,223
              
25,512,587
              
26,761,421
              
26,270,612
              
62
SANITATION FUND
6,668,975
                 
7,309,199
                 
8,157,005
                 
8,305,919
                 
64
IDAHO FALLS POWER FUND
54,648,967
              
50,716,616
              
66,716,089
              
68,602,837
              
67
FIBER FUND
2,430,824
                 
1,015,368
                 
1,229,425
                 
1,791,272
                 
68
WASTEWATER FUND
29,550,412
              
25,276,439
              
24,224,541
              
24,924,942
              
TOTAL
173,120,963
$          
175,960,502
$          
210,568,831
$          
208,720,457
$          
Enterprise Funds
General Fund
City of Idaho Falls
Summary of Cash by Fund and Year
May 31, 2026
Special Revenue Funds-Impact 
Fees
Capital Improvement Funds
Page 3

Revenue
Fund Type
Taxes /
 Intergovernmental
Charges 
for Services
Permits / Fees
Interest
Other 
Revenue Sources
Total
Budget
%
General Fund
36,894,336
$                     
1,581,631
$                
1,029,001
$         
857,887
$          
4,597,687
$                 
44,960,542
$        
74,220,812
$        
60.58%
Special Revenue Funds
10,276,975
                       
8,510,708
                  
16,394
                 
368,960
            
1,199,499
                   
20,372,536
          
30,899,263
          
65.93%
Impact Fee Funds
-
                                     
-
                              
2,345,312
           
137,712
            
(565,402)
                     
1,917,622
             
3,938,197
            
48.69%
Internal Service Funds
-
                                     
-
                              
-
                       
131,722
            
3,080,169
                   
3,211,891
             
4,480,000
            
71.69%
Capital Improvement Funds
1,256,468
                         
240,751
                     
-
                       
55,088
              
3,184,512
                   
4,736,818
             
11,467,765
          
41.31%
Enterprise Funds
4,352,171
                         
83,787,435
                
-
                       
1,845,455
         
1,459,363
                   
91,444,423
          
195,311,338
        
46.82%
Total Revenue
52,779,950
$                     
94,120,524
$             
3,390,706
$         
3,396,823
$      
12,955,828
$               
166,643,832
$      
320,317,375
$      
52.02%
Expenditures
Fund Type
Personnel Cost
Current Operating 
Expenditures
Capital 
Debt
Interfund
Total
Budget
%
General Fund
36,195,801
$                     
20,399,047
$             
876,593
$            
2,500,825
$      
(11,291,494)
$             
48,680,772
$        
85,743,838
$        
56.77%
Special Revenue Funds
10,170,108
                       
5,488,249
                  
1,452,766
           
-
                     
(394,666)
                     
16,716,457
          
42,988,534
          
38.89%
Impact Fee Funds
-
                                     
12,548
                        
39,950
                 
-
                     
-
                               
52,498
                  
6,840,000
            
0.77%
Internal Service Funds
66,562
                               
3,209,786
                  
-
                       
-
                     
-
                               
3,276,348
             
5,035,000
            
65.07%
Capital Improvement Funds
-
                                     
226,596
                     
6,751,302
           
-
                     
(90,215)
                        
6,887,684
             
16,786,676
          
41.03%
Enterprise Funds
17,386,359.00
                     
40,931,124.00
              
22,338,053
         
2,776,129
         
(408,573)
                     
83,023,092
          
232,233,928
        
35.75%
Total Expenditures
63,818,830
$                     
70,267,350
$             
31,458,664
$       
5,276,954
$      
(12,184,947)
$             
158,636,851
$      
389,627,976
$      
40.71%
City of Idaho Falls
Monthly Revenue and Expenditure Summary
May 31, 2026
Page 4

Reallocation of Budget
City of Idaho Falls
Summary of Significant  Adjustments
May 31, 2026
The transparency of financial adjustments is crucial for maintaining trust and accountability, particularly in the governmental sector. Financial adjustments refer to changes made to financial
statements or records to correct errors, account for new information, or comply with accounting standards. Transparency in financial adjustments involves providing clear and comprehensive
information about the nature, reasons, and impact of the adjustments. The Finance Division is committed to providing a high level of transparency with the adjustments made to budget line items
and purchase orders. Budget and purchasing type adjustments do not require Council approval unless they create an authorization to spend above $75,000. Typically, budget adjustments are not
considered authorizations to spend unless they add to the overall budget of the City or Department.
Significant Budget Adjustments
A budget adjustment of $124,000 was made from 064-9007-603.42-00 Customer Service / Professional Services to 064-9001-602.69-46 Miscellaneous / Preliminary Survey-Dams for UAMPS studies.
A budget adjustment of $250,000 was made from 068-8401-601.69-47 Miscellaneous / Prior Year Encumbrances to 068-8409-602.62-00 Operations & Maintenance / Repair & Mtnce - Other Eq. To cover expenses 
encumbered in FY 2025
A budget adjustment of $100,000 was made from 068-8401-601.69-47 Miscellaneous / Prior Year Encumbrances to 068-8409-602.60-00 Operations & Maintenance / Repair & Mtnce Other imp. To cover expenses 
encumbered in FY 2025
Page 5

Memorandum
File #: 26-354
City Council
DATE:  Wednesday, September 16, 2026
AGENDA:   Consent
FROM:  Linda Lundquist, City Clerk
DEPARTMENT: Mayor's Office
Title
IFDDC Extension to Management Services Agreement
☐ Ordinance
☐ Resolution
☐ Quasi-Judicial Public Hearing
☐ Legislative Public Hearing
☒ Confirmation/Consent/Acceptance
☒ Approval/Authorization/Ratification
Action(s) Requested:
Approve the Extension to the Management Agreement with the Idaho Falls Downtown Development
Corporation and authorize the Mayor and City Clerk to execute the necessary documents (or take other action
deemed appropriate).
Description, Background Information, Purpose:
The Extension to the Management Agreement will allow the Idaho Falls Downtown Development Corporation
(IFDDC) to continue providing management services for the Business Improvement District through October
31, 2026, and potentially for an additional month based on mutual agreement. This extension will allow IFDDC
to continue these management services while the City and IFDDC review possible changes to a renewed
management agreement. It is IFDDC’s responsibility for recordkeeping, district administration, managing
revenue projects, and holding public meetings.
This item has been reviewed by the City’s Legal & Finance Departments.
City of Idaho Falls
Printed on 9/22/2026
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EXTENSION TO MANAGEMENT AGREEMENT

THIS EXTENSION TO MANAGEMENT AGREEMENT (“Extension”), entered into on
this __——_—_—s day off , 2026, by and between the CITY OF IDAHO FALLS, State of
Idaho, a municipal corporation, (“CITY”) P. O. Box 50020, Idaho Falls, Idaho 83405, and the
IDAHO FALLS DOWNTOWN DEVELOPMENT CORPORATION, an Idaho non-profit
corporation, 381 Shoup Avenue, Idaho, 83402, (“IFDDC” and, collectively with CITY, the
“PARTIES”).

WITNESSETH:

WHEREAS, the CITY, pursuant to Ordinance No. 3125 (the “Ordinance”), as authorized
by Idaho Code Section 50-2601, ef seq., did establish a Business Improvement District, hereinafter
referred to as the “DISTRICT,” and

WHEREAS, IFDDC was organized and established for the purpose of revitalizing the
Idaho Falls Downtown area and operates primarily within the boundaries of the DISTRICT as
established by the Ordinance, and

WHEREAS, IFDDC is willing to and is capable of providing certain administration and
management services to the CITY regarding operation of the DISTRICT; and

WHEREAS, on February 12, 2026, CITY and IFDDC entered into a Management
Agreement (the “Prior Agreement’); and

WHEREAS, the Prior Agreement is set to expire on September 30, 2026; and

WHEREAS, the Parties are negotiating changes for a future agreement but need additional

time to complete this process; and

EXTENSION TO MANAGEMENT AGREEMENT 09.21.26

WHEREAS, the Parties wish to extend the Prior Agreement to allow the Parties to continue

operating under the Prior Agreement relationship while negotiating the new agreement.

NOW, THEREFORE, for good and valuable consideration set forth herein, the PARTIES

agree as follows:

l. The Parties Agree to extend the Prior Agreement to October 31, 2026. Unless
extended, the Prior Agreement shall terminate on midnight on October 31, 2026.

Bs If, prior to October 31, 2026, both Parties agree in writing to extend the Prior
Agreement for an additional month, then the Prior Agreement shall be extended until
November 30, 2026, and shall terminate on that date at midnight. The Mayor of Idaho
Falls shall have authority on behalf of the CITY to decide whether or not to agree to this
additional extension.

B. This Extension is intended only to provide for the extension(s) of the term of the
Prior Agreement as provided above. All other terms and conditions of the Prior Agreement

shall remain in force.

ATTEST:
CITY OF IDAHO FALLS

By:

Linda Lundquist, City Clerk Lisa M. Burtenshaw, Mayor

IFDDC

on, Executive Director

EXTENSION TO MANAGEMENT AGREEMENT 09.21.26

tw

STATE OF IDAHO )

) SS.
County of Bonneville )
On the day of , 2026, before me, the undersigned, a notary

public for Idaho, personally appeared Lisa M. Burtenshaw, known to me to be the Mayor of the
City of Idaho Falls, Idaho, the municipal corporation that executed the foregoing document, and
acknowledged to me that he is authorized to execute the same for and on behalf of said City.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal the
day and year first above written.

Notary Public for State of Idaho

Residing at Idaho Falls, Idaho

(Seal) My Commission Expires:
STATE OF IDAHO )
) SS.
County of Bonneville )
On the al. day of Dept , 2026, before me, the undersigned, a notary public in
and for said State, personally appeared ,~ a hynoy/, known or identified to me to be the
person whose name is subscribed to the withir™instrument and acknowledged to me that she

executed the same on behalf of the Idaho Falls Downtown Development Corporation.

IN WITNESS WHEREOF, I have hereunto set me hand and affixed my official seal,
day and year in this certificate first above written.

WMT,
yt “Wy
SORLUND Gi,

SY 0 59 ree, %
BSS wig. 01/25/55. O%
Ff NOTARy's, 3
= ; a : = Residing at Idaho Falls, Idaho
(Seal) 3 3 PUBLIC of = My Commission Expires:_~7 /2S$/ 30
Sone Ss
4%SnmNo 200 $

»

Te OF ONS

“mw

EXTENSION TO MANAGEMENT AGREEMENT 09.21.26

Les)

Memorandum
File #: 26-355
City Council
DATE:  Wednesday, September 16, 2026
AGENDA:   Consent
FROM:  Linda Lundquist, City Clerk
DEPARTMENT: Mayor's Office
Title
August 2026 Licensing through the Office of the City Clerk
☐Ordinance
☐Resolution
☐Quasi-Judicial Public Hearing
☐Legislative Public Hearing
☒Confirmation/Consent/Acceptance
☐Approval/Authorization/Ratification
Action(s) Requested:
Review and accept all permits and licenses issued by the City Clerk’s Office in August 2026 (or take other 
action deemed appropriate).
Description, Background Information: 
2026 AUGUST LICENSING 
62 
New Business Permits & Licenses
29 
Renewed Business Licenses
26 
New & Renewed Contractor Licenses
This item has been reviewed by the City’s Legal & Finance Departments.
City of Idaho Falls
Printed on 9/22/2026
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Name
Number
Type
Status
Date
1 Made You Look
9006931
Secondhand Store
APPROVED
8/5/2026
2 Calakas Tacos & Miches 
6624059
Alcohol Catering Permit 
APPROVED
8/7/2026
3 MOI Vision Dinner
4309705
Alcohol Catering Permit Not - For - Profit
APPROVED 8/17/2026
4 City Bagels & Bakery
2365549
Alcohol Catering Permit 
APPROVED
8/3/2026
5 The Kettle Corn Cowboys
4531019
Mobile Food Vender
APPROVED 8/21/2026
6 Moffat, Samuel 
7185789
Door-to-Door Sales
APPROVED 8/13/2026
7
Hotel Developers-Idaho Falls 4, LLC DBA 
Fairfield by Marriott Inn & Suites 
2830094
Alcohol License
APPROVED
8/4/2026
8 Soiled Dove LLC 
4625529
Alcohol Catering Permit 
APPROVED
8/3/2026
9 Soiled Dove LLC 
6942173
Alcohol Catering Permit 
APPROVED
8/3/2026
10 Soiled Dove LLC 
6058228
Alcohol Catering Permit 
APPROVED
8/3/2026
11 Bee's Knees Pub & Catering Co.
7307185
Alcohol Catering Permit 
APPROVED
8/5/2026
12 Bee's Knees Pub & Catering Co.
962825
Alcohol Catering Permit 
APPROVED
8/5/2026
13 Bee's Knees Pub & Catering Co.
6691441
Alcohol Catering Permit 
APPROVED
8/5/2026
14 Club Charleys
8233374
Alcohol Catering Permit 
APPROVED
8/5/2026
15 Club Charleys
5313707
Alcohol Catering Permit 
APPROVED
8/5/2026
16 Club Charleys
5074370
Alcohol Catering Permit 
APPROVED
8/5/2026
17 Zoo Brew
4502655
Alcohol Catering Permit Not - For - Profit
APPROVED 8/10/2026
18 US Roadshow Inc. 
2105807
Secondhand Precious Metals
APPROVED 8/31/2026
19 Club Charleys
737772
Alcohol Catering Permit 
APPROVED 8/13/2026
20 Club Charleys
1596032
Alcohol Catering Permit 
APPROVED 8/13/2026
21 Club Charleys
110640
Alcohol Catering Permit 
APPROVED 8/13/2026
22 Club Charleys
1751205
Alcohol Catering Permit 
APPROVED 8/13/2026
23 Samoa Club
2885482
Alcohol Catering Permit 
APPROVED 8/13/2026
24 Museum After Dark August 2026: Trivia Nig 7037697
Alcohol Catering Permit Not - For - Profit
APPROVED 8/13/2026
25 Makers Night - Clay 3
9420273
Alcohol Catering Permit Not - For - Profit
APPROVED 8/13/2026
26 Museum After Dark Sept. 2026: Laser Tag
5540687
Alcohol Catering Permit Not - For - Profit
APPROVED 8/13/2026
27 MOI Galileo VIP Opening
1445093
Alcohol Catering Permit Not - For - Profit
APPROVED 8/13/2026
28 Wright, Lucas
8166129
Door-to-Door Sales
APPROVED 8/21/2026
29 Bee's Knees Pub & Catering Co.
2275321
Alcohol Catering Permit 
APPROVED 8/13/2026
30 Quick Stop Convenience Stores, LLC
4368233
Alcohol License
APPROVED 8/19/2026
31 Cielito Lindo
8362901
Alcohol Catering Permit 
APPROVED 8/13/2026
32 Na Tri Madrai, LLC dba The Celt Pub
3454093
Alcohol Catering Permit 
APPROVED 8/19/2026
33 Los Panchos
6772740
Alcohol Catering Permit 
APPROVED 8/20/2026
34 Crissy's On The Go
5250130
Other Business License
APPROVED 8/21/2026
35 Soiled Dove LLC 
6757699
Alcohol Catering Permit 
APPROVED 8/20/2026
36 El Cantaro Inc
6929013
Alcohol License
APPROVED 8/31/2026
37 Club Charleys
2380845
Alcohol Catering Permit 
APPROVED 8/20/2026
38 Club Charleys
1019303
Alcohol Catering Permit 
APPROVED 8/20/2026
39 Club Charleys
5904340
Alcohol Catering Permit 
APPROVED 8/20/2026
40 Club Charleys
9439444
Alcohol Catering Permit 
APPROVED 8/20/2026
41 Calakas Tacos & Miches Mexican Rest 
1500041
Alcohol Catering Permit 
APPROVED 8/20/2026
42 Calakas Tacos & Miches Mex
2329369
Alcohol Catering Permit 
APPROVED 8/20/2026
NEW LICENSES

Name
Number
Type
Status
Date
NEW LICENSES
43 Bee's Knees Pub & Catering Co.
4072293
Alcohol Catering Permit 
APPROVED 8/20/2026
44 Homestead Steaks
6279376
Itinerant Merchant 
APPROVED 8/21/2026
45 SCI Ventures LLC
3966695
Alcohol Catering Permit 
APPROVED 8/27/2026
46 TIMELESS TAPHOUSE
6437788
Alcohol Catering Permit 
APPROVED 8/27/2026
47 Teton House
2225885
Alcohol Catering Permit 
APPROVED 8/21/2026
48 THE MINT BAR
5071958
Alcohol Catering Permit 
APPROVED 8/21/2026
49 Club Charleys
2161643
Alcohol Catering Permit 
APPROVED 8/27/2026
50 Club Charleys
6864615
Alcohol Catering Permit 
APPROVED 8/27/2026
51 SCI Ventures LLC/White Horse Bar
4408553
Alcohol Catering Permit 
APPROVED 8/28/2026
52 Bee's Knees Pub & Catering Co.
623471
Alcohol Catering Permit 
APPROVED 8/28/2026
53 Bee's Knees Pub & Catering Co.
2190057
Alcohol Catering Permit 
APPROVED 8/28/2026
54 Bee's Knees Pub & Catering Co.
3109459
Alcohol Catering Permit 
APPROVED 8/28/2026
55 TAP-N-FILL INC
1992609
Alcohol Catering Permit 
APPROVED 8/28/2026
56 The Snakebite Restaurant 
7983315
Alcohol Catering Permit 
APPROVED 8/31/2026
57 Pachangas Mexican Restaurant
709469
Alcohol Catering Permit 
APPROVED 8/28/2026
58 Pachangas Mexican Restaurant
9028120
Alcohol Catering Permit 
APPROVED 8/28/2026
59 Pachangas Mexican Restaurant
6320300
Alcohol Catering Permit 
APPROVED 8/28/2026
60 Soiled Dove LLC 
214701
Alcohol Catering Permit 
APPROVED 8/28/2026
61 Calakas Tacos & Miches Mex
3733144
Alcohol Catering Permit 
APPROVED 8/28/2026
62 CASA JALISCOS
4094780
Alcohol Catering Permit 
APPROVED 8/28/2026

Entity Name
Number
Type
Status
Date
1 White Horse Bar
146
Alcohol License
APPROVED 8/25/2026
2 Maverik Group, LLC. (Sunnyside) #578
219
Alcohol License
APPROVED 8/25/2026
3 Speedi Corp Idaho Falls dba Speedi Mart (Anderson)
337
Alcohol License
APPROVED 8/31/2026
4 Elk's Lodge
122
Alcohol License
APPROVED 8/28/2026
5 Maverik Group, LLC. (Woodruff) #396
218
Alcohol License
APPROVED 8/25/2026
6 Speedi Corp Idaho Falls dba Speedi Mart (Holmes)
204
Alcohol License
APPROVED 8/31/2026
7 Gas'N'Grub (Lindsay)
140
Alcohol License
APPROVED 8/21/2026
8 Maverik Group, LLC. (Broadway) #239
2938
Alcohol License
APPROVED 8/25/2026
9 John C Berry & Sons, Inc dba Berry Oil Exxons
5654
Alcohol License
APPROVED 8/25/2026
10 That One Place Lounge Inc
9321
Alcohol License
APPROVED 8/21/2026
11 FAMILY DOLLAR # 26537
9914
Alcohol License
APPROVED 8/26/2026
12 Pie Hole Idaho Falls
10138
Alcohol License
APPROVED 8/25/2026
13 Gas'N'Grub (Woodruff)
10188
Alcohol License
APPROVED 8/21/2026
14 Golden Asia DBA Krung Thep
7056678
Alcohol License
APPROVED 8/26/2026
15 Maverik Group, LLC. (South Fork Blvd.) #737
91599
Alcohol License
APPROVED 8/25/2026
16 Maverik Group, LLC. (East 33rd North) #732
5032671
Alcohol License
APPROVED 8/26/2026
17 Soiled Dove
4062765
Alcohol License
APPROVED 8/26/2026
18 Leo's Place
9837244
Alcohol License
APPROVED 8/26/2026
19 Stop and Go 
2715534
Alcohol License
APPROVED 8/31/2026
20 Jensen, Christopher
7858889
Door-to-Door Sales
APPROVED 8/7/2026
21 Wright, Lucas
8166129
Door-to-Door Sales
APPROVED 8/11/2026
22 Rose Marie's Gluten-Free LLC
11095
Mobile Food Vendor
APPROVED 8/13/2026
23 Chuche's
2024-33
Mobile Food Vendor
APPROVED 8/24/2026
24 Simpli Nutti
7293134
Mobile Food Vendor
APPROVED 8/7/2026
25 Salty Cowgirl Studios 
1448919
Itinerant Merchant
APPROVED 8/4/2026
26 The Lemon Drop
5567606
Mobile Food Vendor
APPROVED 8/26/2026
27 US Roadshow Inc. 
2105807
Secondhand Precious Metals APPROVED 8/5/2026
28 Crissy's On The Go
5250130
Mobile Food Vendor
APPROVED 8/19/2026
29 Homestead Steaks
6279376
Itinerant Merchant
APPROVED 8/19/2026
AUGUST BUSINESS LICENSE RENEWALS

Number
Name 
Type 
Issued
1 LBC25-052
Blue Mountain Construction LLC 
Bldg Contractor - Class C
8/4/2026
2 BLDC19-042
Elite Steel Erectors LLC
Bldg Contractor - Class A
8/21/2026
3 BLDC22-003
American Summit Roofing LLC
Bldg Contractor - Class D Roofing
8/11/2026
4 LBC25-053
Summit Building Group LLC
Bldg Contractor - Class A
8/6/2026
5 BLDC17-022
Branson Enterprises LLC
Bldg Contractor - Class C
8/19/2026
6 LRW24-022
R.A.M Construction LLC
Right-of-Way Contractor
8/18/2026
7 BLDC21-057
Homey Basements
Bldg Contractor - Class C
8/26/2026
8 1076
A and B Construction LLC
Bldg Contractor - Class B
8/19/2026
9 BLDC21-065
Ramey Ridge Construction
Bldg Contractor - Class C
8/31/2026
10 BLDC17-004
Black Creek Builders LLC
Bldg Contractor - Class B
8/20/2026
11 BLDC21-002
Reve Exteriors LLC dba DaBella
Bldg Contractor - Class C
8/21/2026
12 BLDC19-042
Elite Steel Erectors LLC
Bldg Contractor - Class A
8/21/2026
13 BLDC20-035
JKelly Construction Corp
Bldg Contractor - Class B
8/27/2026
14 PWRW21-006 Oronias Concrete
Right-of-Way Contractor
8/28/2026
15 LBC24-028
Element Exterors
Bldg Contractor - Class D Roofing
8/3/2026
16 LBC26-039
Tobin Restoration (Brady Sawyer
Bldg Contractor - Class C
8/4/2026
17 LSP24-002
Backy Ventures DBA Rocky Mountain Landscaping
Specialty Plumbing Contractor
8/4/2026
18 2143
All American Yards Inc
Specialty Plumbing Contractor
8/3/2026
19 LRW24-008
Stucki Construction LLC
Right-of-Way Contractor
8/6/2026
20 BLDC18-043
Idaho Fire and Flood Restoration
Bldg Contractor - Class B
8/7/2026
21 1707
A Line Builders LLC
Bldg Contractor - Class C
8/14/2026
22 LRW26-019
Steed Trucking and Excavation 
Right-of-Way Contractor
8/14/2026
23 LBC25-046
EZ Exteriors LLC
Bldg Contractor - Class D Roofing
8/18/2026
24 BLDC19-039
Bell Construction LLC
Bldg Contractor - Class A
8/26/2026
25 LBC26-046
Energy Home Improvements
Bldg Contractor - Reciprocal
8/27/2026
26 1293
Tallman Construction 
Bldg Contractor - Class B
8/28/2026
AUGUST CONTRACTOR LICENSES

Memorandum
File #: 26-201
City Council
DATE:  Thursday, September 17, 2026
AGENDA:   Regular
FROM:  Chris Canfield, Public Works Director
DEPARTMENT: Public Works
Title
Service Agreement for Wastewater Collection and Treatment with the Iona Bonneville Sewer District (IBSD)
☐ Ordinance
☐ Resolution
☐ Quasi-Judicial Public Hearing
☐ Legislative Public Hearing
☐ Confirmation/Consent/Acceptance
☒ Approval/Authorization/Ratification
Action(s) Requested:
Approve the Service Agreement for Wastewater Collection and Treatment with the Iona Bonneville Sewer
District and give authorization for the Mayor and City Clerk to execute the necessary documents (or take other
action deemed appropriate).
Description, Background Information, Purpose:
Attached for your consideration is a Service Agreement for Wastewater Collection and Treatment with the
Iona Bonneville Sewer District (IBSD). Idaho Falls has been serving the IBSD via service agreement since prior
to 2010.  The agreement was previously approved in 2021.  Changes from the prior agreement include regular
and connection fee adjustments to match the current facility plan recommendations and language to include
IBSD’s desire for possible transition to their own facility.  The current wastewater service agreement expires
September 30, 2026. The proposed Service agreement under consideration shall be effective upon signing and
shall expire on September 30, 2031.
This item has been reviewed by the City’s Legal Department.
26-201
City of Idaho Falls
Printed on 9/22/2026
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COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 1 OF 14 
 
SERVICE AGREEMENT FOR WASTEWATER COLLECTION AND TREATMENT 
 
This Service agreement for wastewater collection and treatment (hereinafter “Agreement”), 
made this day         of   
 
     , 2026, between the City of Idaho Falls, Idaho, a 
municipal corporation, whose address is P.O. Box 50220, Idaho Falls, Idaho, 83405, (hereinafter 
“Idaho Falls”), and the IONA-BONNEVILLE SEWER DISTRICT, a special district organized 
under Idaho Code §42-32, (hereinafter “IBSD”), whose address is 3395 Leihm Lane, Idaho Falls, 
Idaho, 83401. 
 
WHEREAS, Idaho Falls and IBSD have been under an agreement dated 8 July 2021 where Idaho 
Falls has agreed to convey, accept and treat domestic and commercial wastewater effluent from 
IBSD; and  
 
WHEREAS, the term of that agreement has ended, and Idaho Falls and IBSD desire to enter into 
a new agreement. 
WHEREAS, IBSD in conjunction with Idaho Falls has established reasonable boundaries for the 
IBSD Sewer Service Area. 
 
NOW, THEREFORE, it is hereby agreed as follows: 
 
Section 1. Definitions 
 
1.1. 
Industrial Wastes: Any flow discharged to the wastewater treatment system identified in 
the current Standard Industrial Classification Manual utilized by Idaho Falls. 
1.2. 
IBSD Boundary: The outlying boundary of IBSD, as recognized by the Idaho State Tax 
Commission. 
1.3. 
IBSD Sewer Service Area: The area established by IBSD and approved by Idaho Falls in 
which sewer service can be provided through IBSD and within which Idaho Falls has 
agreed to maintain the sewer collection system. 
1.4. 
IBSD Facilities: The collection system owned by IBSD, which includes, pipe, lift stations, 
meters, meter stations, manholes, etc.

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 2 OF 14 
 
SECTION 2. Purpose 
 
The purpose of this Agreement is as follows: 
 
2.1. 
To provide for an economical and efficient means of providing sanitary sewer service to 
IBSD for wastewater flowing from and within the approved Sewer Service Area, as 
depicted in “Exhibit A” to this Agreement and those changes which may be approved by 
Idaho Falls. 
2.2. 
To provide for proper operation and maintenance of IBSD Facilities and the Idaho Falls 
treatment plant. 
2.3. 
To clarify the service to be provided by Idaho Falls to IBSD. 
2.4. 
To establish connection fees and sewer service charges paid by IBSD during the term of 
this Agreement. 
 
SECTION 3. Sewer Treatment Facilities 
 
3.1. 
Idaho Falls agrees to accept wastewater from IBSD which meet the quality standards of 
the Idaho Falls sewer ordinances and the Environmental Protection Agency (EPA), 
Guidelines and Regulations; to convey said wastewater to the existing Idaho Falls 
treatment plant to serve the IBSD Sewer Service Area and to provide for treatment and 
disposal of said wastewater, all in accordance with applicable federal, state and local laws, 
ordinances, and regulations. 
3.2. 
Industrial Wastes will be accepted into the sewer system only upon the execution of a 
separate agreement executed by Idaho Falls and subject to coordination with IBSD, if the 
industrial user is within the IBSD area or will use any sewer within IBSD.. Such separate 
agreement shall specify, at minimum, the amount and manner of payment to Idaho Falls 
and IBSD by the industrial user and shall fix the nature, quantity, and quality of acceptable 
wastes. The computation of unit charges for Industrial Waste producers or users shall be 
computed in conformance with Public Law 92-500 of the Laws of the United States of 
America and all regulations and guidelines pertaining thereto, at such time as Industrial 
Wastes are discharged into IBSD Facilities. Provided that there exists adequate capacity in

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 3 OF 14 
 
the sewer system to accommodate additional Industrial Wastes, it is expressly understood 
and agreed that Idaho Falls will not unreasonably refuse to enter into such separate 
agreement with an Industrial Waste producer or user within the IBSD Sewer Service Area, 
but will give industrial users the same consideration as any other applicant seeking to use 
the Idaho Falls treatment facilities. 
3.3. 
Idaho Falls shall maintain and operate a Class IV wastewater treatment plant as defined by 
the Idaho Department of Environmental Quality, during the term of this agreement.  
 
SECTION 4. Collection System 
 
4.1. 
Idaho Falls will receive wastewater from IBSD at two (2) locations; near the intersection 
of 25th East (Hitt Road) and Lincoln Road (“Lincoln Metering Station”), and near the 
intersection of 25th East (Hitt Road) and Sunnyside Road (“Sunnyside Metering Station”). 
These two (2) connections are depicted on “Exhibit A” to this Agreement. 
4.2. 
The existing computerized flow measuring devices at both locations are the property of 
IBSD and shall be maintained by Idaho Falls at IBSD’s expense. These computerized flow 
measuring devices shall provide for a continuous flow digital recording of such flows and 
allow for easy access by personnel. In the event replacement of these computerized flow 
measuring devices is required, plans detailing the proposed changes shall be approved by 
Idaho Falls prior to replacement, such approval not to be unreasonably withheld. 
4.3. 
IBSD sewer collection improvements shall be consistent with Idaho Falls’ Standard 
Drawings and Engineering Specifications. IBSD’s collection system shall be built in 
conformity with all applicable federal, state, and local laws, regulations, and ordinances. 
Prior to construction Idaho Falls will be furnished with and shall review and approve all 
plans and specifications for IBSD’s wastewater collection system.  Idaho Falls shall not 
unreasonably deny approval of the plans submitted.    
4.4. 
Individual sewer service connections shall not be inspected by Idaho Falls. IBSD or their 
representative for said construction shall ensure that individual sewer services are 
constructed to acceptable standards. 
4.5. 
IBSD agrees to provide Idaho Falls with complete and current "as-built" record drawings 
of IBSD's collection system including the location of all known service connections.

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 4 OF 14 
 
4.6. 
IBSD agrees to correct any newly constructed improvements to the IBSD collection system 
identified by Idaho Falls that cause significant maintenance problems. 
The time frame for accomplishing such corrections shall be agreed upon by the parties to 
this Agreement and shall take into consideration the cost of making such corrections.  
4.7. 
IBSD agrees to make reasonable effort to prohibit storm, surface, or ground water, 
including, but not limited to, run off from roof drains, downspouts, catch basins, and 
footing drains, from entering its sanitary sewer system. Adequate inspection of all 
buildings, sewer and street construction shall be provided by the party responsible for 
controlling such construction to ensure compliance with this provision. 
4.8. 
Idaho Falls agrees to collect coordinates for newly constructed and inspected manholes 
using the Global Positioning System (GPS) that are additions to the IBSD Facilities and 
include them within Geographical Information System (GIS) mapping. GIS mapping shall 
be made available to IBSD. 
 
SECTION 5. Operation and Maintenance 
 
5.1. 
Idaho Falls agrees to operate and maintain its wastewater treatment facilities in accordance 
with standards established by the EPA and Idaho Department of Environmental Quality 
(IDEQ) and other relevant federal, state, and local laws and regulations applicable to its 
operations.  
5.2. 
Idaho Falls shall operate and maintain the flow measuring devices as outlined in 4.1 and 
4.2 of this Agreement. Part of said maintenance shall be annual calibration and inspection 
of the flow measuring devices to ensure that the equipment is functioning as intended.  
5.3. 
While operating IBSD Facilities, Idaho Falls agrees to employ the same degree of care and 
diligence in operation and maintenance as is employed in its own system; including, but 
not limited to hydro-jet cleaning every two (2) years and additional quarterly cleaning at 
“problem areas.” 
5.4. 
In the event it becomes necessary to expand, alter, reconstruct, redesign, or replace a 
portion of any sewer main containing IBSD wastewater within the City of Idaho Falls, 
IBSD shall participate in the payment of all design, construction and other costs of any 
kind or nature associated therewith in proportion to the total volume of all IBSD

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 5 OF 14 
 
wastewater flowing through the sewer main as compared to the total volume of all 
wastewater flowing through the sewer main, based upon the average daily flow for a 
thirty (30) day measuring period.  For the purpose of determining the percentage of costs 
to be shared by each party, the proportion shall be computed separately for each segment 
or portion of the sewer main having a different relative proportion of IBSD-Idaho Falls 
wastewater flowing there through.  
5.5. 
Idaho Falls agrees to provide all personnel, equipment, materials, supplies, and other 
related expenses needed to operate and maintain IBSD Facilities, excluding the following 
items which IBSD agrees to make provision for: 
a. Power costs; 
b. Administrative overhead and billing costs of IBSD; 
c. Renewal or replacement of pumps, motors, related equipment or appurtenances for 
each such renewal or replacement which exceeds one-hundred dollars ($100.); and 
d. Adjustment, repair or reconstruction of sewer mains and appurtenances. 
 
SECTION 6. Sewer Service Charges 
 
6.1. 
The parties agree that the monthly sewer service charge to be paid by IBSD shall be 
calculated as follows:  
a. Average monthly charge to Idaho Falls Residential Accounts 
b. Divided by the Average Monthly flow per account of five thousand five hundred 
(5,500) gallons per residential account based on the City of Idaho Falls 
Wastewater Rate Study by Galardi Rothstein Group dated March 2021, p. 20.  
c. An adjustment credit shall be applied for the following services not provided to 
IBSD by Idaho Falls: 
i. Storm drainage 
ii. Billing and collection 
iii. Capital expenditures for Idaho Falls collection system.  
d.  The IBSD adjustment credit for items listed in 6.1c above is set at eighteen and 
eighteen hundredths’ percent (18.18%) based on the City of Idaho Falls 
Wastewater Rate Study by Galardi Rothstein Group dated March 2021, p. 19.

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 6 OF 14 
 
e. An additional surcharge of ten percent (10%) is then added by Idaho Falls for all 
Sewer Service Customers outside of the Idaho Falls City Limits. 
f. This shall equal the cost per gallon to be charged to IBSD, subject to adjustments 
to the Idaho Falls Fee Resolution set by the Idaho Falls Council and consistent with 
adjustments for all Idaho Falls Customers. A projected rate schedule for FY2026 
through FY 2031 is shown below in figure 6.1. 
g. Monthly charges shall be rounded to the nearest thousand (1000) gallons. 
h. In addition to the applicable costs herein, IBSD shall pay a pass-through DEQ fee 
per connection per month in an amount equal to the fee then actually assessed 
against Idaho Falls by the Idaho Department of Environmental Quality, without 
markup. Idaho Falls shall provide IBSD with written documentation of the DEQ-
assessed amount upon initial adoption of this charge and upon any subsequent 
change, together with not less than sixty (60) days’ prior written notice before any 
increase takes effect. If DEQ ceases to assess such a fee, this charge shall terminate 
immediately.   
 
 
Figure 6.1 
 
 
FY 2027  
FY 2028  
FY 2029 
FY 2030 
FY 2031 
 
Projected 
increase 
5% 
5% 
5% 
5% 
5% 
Schedule 
Oct  2026- 
Sept 2027 
Oct 2027 – 
Sept 2028 
Oct 2028 – 
Sept 2029 
Oct 2029 – 
Sept 2030 
Oct 2030 – 
Sept 2031 
Base Rate 
$          4.11 
$       4.32 
$       4.54 
$       4.77 
$       5.01 
 
Outside 
City 
Surcharge 
10% 
10% 
10% 
10% 
10% 
 
Rate with 
surcharge 
$          4.52 
$       4.75 
$       4.99 
$       5.24 
$       5.51 
 
6.2. 
IBSD agrees to pay Idaho Falls a monthly sewer service charge, established by section 6.1, 
for each 1,000 gallons of wastewater measured at the flow measuring devices, and 
additional costs, if any, for wastewater generated by industrial users, or others, for which 
there are separate charges per the separate agreements referenced in Section 3.2. IBSD will 
submit payments to Idaho Falls within thirty (30) days following invoice date each month. 
In addition, IBSD shall pay actual costs of work for Idaho Falls to perform:

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 7 OF 14 
 
a. Miscellaneous repairs, sampling and new installation camera inspections exceeding 
one-hundred dollars ($100) per occurrence and, with prior IBSD approval, for 
repairs estimated to exceed one thousand dollars ($1,000) per occurrence, with the 
exception of emergencies requiring immediate response.  These costs shall also be 
included as part of the monthly billing.   
b. Developers within IBSD shall be subject to and responsible for IBSD improvement 
drawing plan review fee and Camera inspections in an amount set from time to time 
by Resolution of the Idaho Falls City Council. 
 
6.3     Idaho Falls shall operate and maintain IBSD Facilities, convey and treat wastewater 
originating from the IBSD Sewer Service Area for the period established within this 
Agreement. The charge for this service is included in the monthly sewer service charge.  
 
SECTION 7. Sewer Connection Fee 
 
7.1. 
Idaho Falls requires a sewer connection fee from each customer or building which connects 
to the sewer system within the Idaho Falls City Limits. This fee has been specifically 
established to recover prior system investment costs from new residential and commercial 
customers in proportion to the claims each type of customer places on unused wastewater 
system capacity. 
 
7.2. 
IBSD agrees that a similar connection fee shall be established for the IBSD sewer system 
and that the amount of this fee shall never be an amount less than that established by 
Idaho Falls.  IBSD shall pay a proportionate share of forty-nine and seven tenths’ percent 
(49.7%) of the Idaho Falls connection fee applicable rate to Idaho Falls for each new 
connection made to the IBSD system contributing wastewater to be treated by Idaho 
Falls.  Current connection fee rates are per figure 7.2 below with equivalency shown 
between Idaho Falls Water Meter Size and IBSD Equivalent Residential Units (ERU’s), 
where an ERU is equivalent to a one-inch water meter size. 
Figure 7.2

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 8 OF 14 
 
Water Meter 
Size 
Equivalency 
Meter Ratio 
 
Idaho Falls 
Connection Fee  
IBSD 
Conn. Fee 
 
1" Meter 
1.0 
$1,671 
 $          830  
1.5" Meter 
2.0 
$3,342 
 $       1,660  
2" Meter 
3.2 
$5,347 
 $       2,656 
3" Meter 
6.4 
$10,694 
 $       5,312 
4" Meter 
10.0 
$16,710 
 $       8,300 
6" Meter 
20.0 
$33,420 
 $     16,600  
8" Meter 
32.0 
$53,472 
 $      26,560  
 
Connection fees collected shall also be included as part of the monthly billing. 
   
7.3. 
Idaho Falls may review all plans for improvements to the IBSD Facilities and may camera 
inspect all newly installed sewer main line additions to the IBSD collection system. 
Requests for camera inspections shall be made by IBSD staff to Idaho Falls.  
 
SECTION 8. Service Area 
 
8.1. 
IBSD agrees that it will not permit or allow the connection to the IBSD collection system 
of any user whose point of delivery, building, or facility is located outside the Sewer 
Service Area boundaries depicted on “Exhibit A” to this Agreement. Any changes in the 
boundaries of the IBSD Sewer Service Area shall be mutually agreed upon by the parties 
in writing prior to change. Should such a change be agreed to by both parties, Idaho Falls 
will amend the Sewer Service Area map. Idaho Falls will maintain the official 
computerized copy of the Sewer Service Area map and will provide access/copies to IBSD. 
8.2. 
IBSD agrees that, in no event, shall the number of users connected to the Lincoln Road 
sewer line that runs through the Lincoln Metering Station exceed forty (40) residential 
connections. Any increase in the number of these connections shall be mutually agreed 
upon by both parties in writing 
8.3. 
IBSD agrees that, in no event, shall the average daily flow of wastewater effluent passing 
through the Lincoln Metering Station exceed twenty thousand (20,000) gallons per day.

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 9 OF 14 
 
8.4. 
Any contract agreement for acceptance of an industrial user or for the acceptance of 
industrial wastes involving the sewer system of IBSD must be approved by the express, 
written permission of Idaho Falls prior to acceptance.  
8.5. 
IBSD shall provide the following to Idaho Falls as required by a regulatory agency: 
a. a report which includes the names, addresses, and nature of all users who are 
connected to the IBSD Facilities and who are discharging wastewater through the 
collection points, 
b. a map indicating the location of each user and the approximate location of all sewer 
mains owned by IBSD which discharge through the collection points, and 
c. inspection of all records maintained by IBSD relating to the connection and 
treatment history with respect to IBSD Users who are discharging wastewater 
through the collection points.  
 
SECTION 9. Term of Agreement, Review and Renewal 
 
9.1. 
This Agreement shall be binding upon the parties hereto, their successors, and assigns for 
the Effective Agreement Period established in Section 11.  
9.2. 
At or near the anniversary date of the signing of the Agreement and at the request of either 
party, Idaho Falls and IBSD shall meet together to review the operation of the facilities 
covered by this Agreement, review complaints, and recommend needs for improvement in 
relation to efficient and proper administration, operation, and maintenance of all of the 
facilities covered by this Agreement and following such review may modify the existing 
Agreement as the parties mutually agree. 
9.3. 
IBSD shall give not less than twelve (12) months prior written notice to Idaho Falls of its 
intention to undertake the maintenance and operation of IBSD Facilities and shall give not 
less than twelve (12) months prior written notice to Idaho Falls of its intention to pursue 
wastewater treatment service from any provider other than Idaho Falls for the wastewater 
effluent covered by this Agreement, which twelve (12) months need not exceed the term 
of this Agreement. IBSD may exercise this right, and terminate this Agreement in full, at 
any time during the term of this Agreement upon the date its independent wastewater 
treatment facility becomes operational and permitted to accept flows, provided the twelve

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 10 OF 14 
 
(12) months’ prior written notice required above has been given; such termination is not 
contingent on, or limited by, the Effective Agreement Period set forth in Section 11, and 
IBSD’s obligations under Sections 6 and 7 shall cease as of the termination date without 
further penalty.  IBSD shall bear the costs necessary to remove the connection to the Idaho 
Falls Wastewater System to the mutual satisfaction of the Idaho Falls Public Works 
Department and Iona Bonneville Sewer District 
9.4. 
Upon full and faithful performance of its obligations, IBSD shall be entitled to continued 
service from Idaho Falls during the term of this Agreement, subject to any amendments of 
this Agreement, or adjustments of use charges made pursuant to the terms of this 
Agreement, or by mutual written agreement.  
9.5. 
If IBSD’s independent treatment facility is delayed beyond the date specified in a notice 
given under Section 9.3, Idaho Falls shall continue to accept and treat IBSD’s wastewater 
on a month-to-month basis at the rates subject to Figure 6.1 at IBSD’s option, without 
requiring execution of a new agreement provided that the time extension doesn’t go beyond 
the Effective Agreement Period established in 11.1 of this agreement. 
 
 
SECTION 10. Miscellaneous Provisions 
 
10.1. This Agreement does not hereby create any separate legal or administrative entity, as might 
be provided by Idaho Code, including partnership or joint powers agreement.  There shall 
be no joint or cooperate acquiring, holding and disposing of real or personal property, and 
each party hereto shall be responsible for administering and financing its separate 
obligations hereunder.    
10.2. Parties shall not discriminate against any employee or applicant for employment, service 
customer or applicate for service on the basis of race, color, religion, creed, political ideals, 
sex, age, marital status, physical or mental handicap, gender identity/expression, sexual 
orientation, veteran’s status, or national origin.   
10.3. This Agreement shall be construed under and governed by the laws of the State of Idaho.  
In the event of litigation concerning it, it is agreed that proper venue shall be the District

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 11 OF 14 
 
Court of the Seventh Judicial District of the State of Idaho, in and for the County of 
Bonneville.   
10.4. In the event that any part of this Agreement is found to be illegal, or in violation of public 
policy, or for any other reason unenforceable, such finding shall in no event invalidate or 
render unenforceable the other parts of this Agreement. 
10.5. Each party agrees to aid and assist the other in accomplishing the objectives of this 
Agreement, including, but not limited to, using its best efforts in communication, supplying 
requested information and considering all recommendations.  
10.6. Each party agrees to obtain and keep in force and effect during the term of this Agreement 
a policy or policies of public liability insurance covering loss or damage to the facilities of 
the other party, or to third parties, by act or omission of the party insured.  Limits of liability 
with respect to claims covered by the Idaho Tort Claims Act, are five hundred thousand 
dollars ($500,000) Combined Single Limits. Each party shall have a policy with combined 
single limits of not less than five hundred thousand dollars ($500,000) for the term of this 
Agreement. 
10.7. IBSD agrees to enact, amend, and/or maintain in force and effect during the term of this 
Agreement, an ordinance or ordinances containing all of the provisions of the Idaho Falls 
Wastewater Ordinance or ordinances presently in force, or hereafter enacted, establishing 
standards for quality of wastewater entering the sewer system. IBSD further agrees to take 
the necessary steps to properly police and enforce those provisions which relate to the 
discharge of waters and waste into the sewer system. 
10.8. IBSD irrevocably obligates and binds itself to pay and to raise sufficient revenues to pay, 
its sewer service charge. IBSD further binds itself to establish, maintain, and collect 
charges for sewer service which will at all times be sufficient to pay all costs of 
maintenance and operation of its own sewer system including the sewer service charge 
payable to Idaho Falls and sufficient to pay the principal and interest on any revenue bonds 
issued by IBSD which shall constitute a charge upon such gross revenues. It is recognized 
by Idaho Falls and IBSD that the sewer service charge paid by IBSD to Idaho Falls shall 
constitute an expense of maintenance and operation of the IBSD Facilities. IBSD shall 
provide in the issuance of any future sewer revenue bonds of IBSD that expenses of 
maintenance and operation of its sewer system shall be paid before payment of principal

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 12 OF 14 
 
and interest on such bonds. IBSD shall have the right to fix its own schedule of rates and 
charges for sewer service, provided always that IBSD shall raise revenue sufficient to meet 
the obligations contained in this Agreement. 
10.9. In the event either party incurs legal expenses to enforce the terms and conditions of this 
Agreement, the prevailing party is entitled to recover reasonable attorney's fees and other 
costs and expenses pertaining to such enforcement. 
10.10. This Agreement shall constitute the entire agreement and understanding of the parties with 
respect to the subject matter thereof, and supersede all offers, negotiations and other 
agreements with respect thereto.  Any amendment to this Agreement shall be in writing 
and executed by mutual consent and endorsed by the authorized representatives of the 
parties. 
 
SECTION 11. Effective Agreement Period 
 
11.1. Upon execution by both parties this Agreement shall be effective beginning October 1, 
2026, and shall expire September 30, 2031.

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 13 OF 14 
 
IN WITNESS WHEREOF, the parties have executed this Agreement as of _____________ 2026.  
 
ATTEST: 
 
 
 
 
 
“CITY” 
 
 
 
 
 
 
 
City of Idaho Falls, Idaho 
 
 
 
 
 
By____________________________ 
 
By_____________________________ 
Linda Lundquist, City Clerk  
 
     Lisa Burtenshaw, Mayor 
 
 
 
 
 
“IBSD” 
Iona-Bonneville Sewer District 
 
 
 
 
 
 
 
 
 
 
 
By_________________________________ 
 
 
 
 
 
             
Brady Belliston, IBSD Board Chairperson 
 
STATE OF IDAHO  
) 
 
) ss.  
County of Bonneville  
) 
 
 
On this  
 day of  
 
 
, 2026, before me, the undersigned, a notary 
public in and for the State of Idaho, personally appeared Lisa Burtenshaw, known or identified 
to me to be the Mayor of the City of Idaho Falls, Idaho, and acknowledged to me that she is 
authorized to execute the same for and on behalf of said City of Idaho Falls. 
 
 
IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal the 
day and year first above written. 
 
 
 
 
 
 
___________________________________ 
 
 
 
 
 
 
Notary Public of Idaho 
 
 
 
 
 
 
Residing at:  ________________________ 
 
 
 
 
 
 
My Commission Expires:______________ 
(Seal)

COOPERATIVE AGREEMENT FOR  
SEWER COLLECTION AND TREATMENT 
 
PAGE 14 OF 14 
 
STATE OF IDAHO  
) 
 
 
 
 
) ss: 
County of Bonneville 
 
) 
 
On this  
   day of  
 
 
, 2026, before me, the undersigned, a notary 
public, in and for the State of Idaho, personally appeared Brady Belliston, known or identified 
to me to be the Chairperson of the Board of Directors of the Iona-Bonneville Sewer District 
and acknowledged to me that he is authorized to execute the same for and on behalf of said 
Iona-Bonneville Sewer District. 
 
IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal the 
day and year first above written. 
 
 
 
 
 
 
___________________________________ 
 
 
 
 
 
 
Notary Public of Idaho 
 
 
 
 
 
 
Residing at:  ________________________ 
 
 
 
 
 
 
My Commission Expires:______________ 
(Seal)

N 25th E
9th N
St
S 25th E
E 97th N
N 55th E
E 49th N
N 35th E
E Ion
a Rd
N Yellowstone Hwy
N 45th E
Ririe Hwy
E 1st St
E 1st St
Lincoln Rd
S Ammon Rd
Foo
t
h
ill
Rd
N 45th E
Ross
Av
e
E 21st S
S 45th
       Exhibit A
IBSD Service Area
´
Sept. 16, 2026
  IBSD
Service
  Area

Memorandum
File #: 26-369
City Council
DATE:  Thursday, September 17, 2026
AGENDA:   Regular
FROM:  Mark Hagedorn, Finance Director
DEPARTMENT: Finance
Title
Professional Audit Services for Fiscal Year Ending September 30, 2026
☐ Ordinance
☐ Resolution
☐ Quasi-Judicial Public Hearing
☐ Legislative Public Hearing
☐ Confirmation/Consent/Acceptance
☒ Approval/Authorization/Ratification
Action(s) Requested:
Approve the professional services contract with Baker Tilly, LLP, for professional audit services for an estimated
amount of $ 184,500 and authorize the Mayor and City Clerk to sign the necessary documents (or take other
action deemed appropriate).
Description, Background Information, Purpose:
The professional audit services will provide certified public accounting and financial auditing services for the
fiscal year ending September 30, 2026. This is the third year of a three-year proposal for audit services.
The total estimate cost includes the financial audit, Airport Passenger Facility Charges (PFC) audit, and two
major programs for the single audit, national transit database agreed-upon procedures and travel related fees
for on-site audit work estimated at $ 184,500.
Kevin Mullerleile, Senior Manager, of Baker Tilly will be supervising the Idaho Falls audit. As per the attached
engagement letter, the audit timelines are scheduled to begin on January 11, 2027 and a completed audit
report no later than March 31, 2027.
 Funding for the annual audit is within the Finance Department annual operating budget with Funding for the
Single Audit and national transit database agreed-upon procedures coming from Airport, Power, and Public
works for funding of the Single Audit.
City of Idaho Falls
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File #: 26-369
City Council
If additional major programs are required for the single audit, each additional major program is $12,000.
Funding for additional single audit programs would come from the Department that administers the federal
award.
This item has been reviewed by the City’s Legal & Finance Departments.
City of Idaho Falls
Printed on 9/22/2026
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Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, operate under an alternative practice structure and are 
members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker 
Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities 
provide tax and consulting services to their clients and are not licensed CPA firms. © 2024 Baker Tilly Advisory Group, LP 
September 9, 2026 
Mayor Butenshaw 
City of Idaho Falls, Idaho 
PO Box 50220 
Idaho Falls, Idaho 83405-0220 
United States 
Thank you for using Baker Tilly US, LLP (Baker Tilly, we, our) as your accountants. 
The purpose of this letter (the Engagement Letter) is to confirm our understanding of the terms and objectives 
of our engagement and the nature and limitations of the services we will provide to the City of Idaho Falls, Idaho 
(the City, you, your). 
Services and Related Report 
We will audit the City’s financial statements of the governmental activities, the business-type activities, the 
discretely presented component unit, each major fund, and the aggregate remaining fund information, as of and 
for the year end September 30, 2026, including the related notes to the financial statements and the statements 
of revenues, expenditures, and changes in fund balances for the general fund and major special revenue funds 
(collectively, the “financial statements”). Upon completion of our audit, we will provide the City with our audit 
report on the financial statements referred to below. If, for any reasons caused by or relating to the affairs or 
management of the City, we are unable to complete the audit or are unable to or have not formed an opinion, or 
if we determine in our professional judgment the circumstances necessitate, we may withdraw and decline to 
issue a report as a result of this engagement. Circumstances may arise in which our report may differ from its 
expected form and content based on the results of our audit. Depending on the nature of these circumstances, 
it may be necessary for us to modify our opinion, add an emphasis-of-matter paragraph or other-matter 
paragraph to our auditor's report, or if necessary, withdraw from the engagement. 
The following supplementary information accompanying the financial statements will also be subjected to the 
auditing procedures applied in our audit of the financial statements and certain additional procedures, including 
comparing and reconciling such information directly to the underlying accounting and other records used to 
prepare the financial statements or to the financial statements themselves, and other additional procedures in 
accordance with auditing standards generally accepted in the United States of America, and our auditor's report 
will provide an opinion on it in relation to the financial statements as a whole. 
 
Combining Statements and Individual Fund Schedules 
 
Schedule of Expenditures of Federal Awards (if included with financial statements) 
 
Schedule of Passenger Facility Charges Collected and Expended (if included with financial statements) 
Accounting standards generally accepted in the United States of America provide for certain required 
supplementary information (RSI), to supplement the City’s financial statements. Such information, although not 
a part of the financial statements, is required by the Governmental Accounting Standards Board who considers 
it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, 
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economic or historical context. As part of our engagement, we will apply certain limited procedures to the City’s 
RSI in accordance with auditing standards generally accepted in the United States of America. These limited 
procedures will consist of inquiries of management regarding the methods of preparing the information and 
comparing the information for consistency with management's response to our inquiries, the financial 
statements, and other knowledge we obtained during our audit of the financial statements. We will not express 
an opinion or provide any assurance on the information because the limited procedures do not provide us with 
sufficient evidence to express an opinion or provide any assurance. The following RSI is required by generally 
accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 
 
Management's Discussion and Analysis 
 
Budget comparison schedules for the General Fund and any major special revenue funds 
 
OPEB - related schedules 
 
Pension - related schedules 
Our report does not include reporting on key audit matters. 
Our Responsibilities and Limitations 
The objective of a financial statement audit is the expression of an opinion on the financial statements. We will 
be responsible for performing that audit in accordance with auditing standards generally accepted in the United 
States of America (GAAS). These standards require that we plan and perform our audit to obtain reasonable, 
rather than absolute, assurance about whether the financial statements are free of material misstatement, 
whether caused by error or fraud. Reasonable assurance is a high level of assurance but is not absolute 
assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government 
Auditing Standards will always detect a material misstatement when it exists. A misstatement is considered 
material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment 
made by a reasonable user based on the financial statements.  
We will make reference to the component auditor’s audit of the Idaho Falls Redevelopment Agency in our report 
on the City’s financial statements. 
The objective also includes reporting on: 
 
Internal control related to the financial statements and compliance with laws, regulations and the 
provisions of contracts or grant agreements, noncompliance with which could have a direct and material 
effect on the financial statements in accordance with Government Auditing Standards. 
 
Internal control related to major federal program(s) and an opinion (or disclaimer of opinion) on 
compliance with laws, regulations and the provisions of contracts or grant agreements that could have a 
direct and material effect on each major federal program(s) in accordance with the Single Audit Act 
Amendments of 1996 and OMB Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform 
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform 
Guidance) 
The Government Auditing Standards report on internal control over financial reporting and on compliance and 
other matters will include a paragraph that states (i) that the purpose of the report is solely to describe the 
scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion 
on the effectiveness of the entity's internal control or on compliance, and (ii) that the report is an integral part of 
an audit performed in accordance with Government Auditing Standards in considering the entity's internal 
control and compliance. The paragraph will also state that the report is not suitable for any other purpose. 
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We will be responsible for performing the audit in accordance with GAAS and the standards for financial audits 
contained in Government Auditing Standards, issued by the Comptroller General of the United States and will 
include tests of accounting records and other procedures we consider necessary to enable us to express such 
an opinion and to render the required reports. 
We will also provide a report (that does not include an opinion) on internal control related to the financial 
statements and compliance with laws, regulations and the provisions of grant agreements, noncompliance with 
which could have a material effect on the financial statements, as required by Government Auditing Standards. 
We will be responsible for performing the audit in accordance with auditing standards generally accepted in the 
United States of America (GAAS); the standards for financial audits contained in Government Auditing 
Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; 
the OMB Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost 
Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and will include tests of accounting 
records, a determination of major program(s) in accordance with the Uniform Guidance, and other procedures 
we consider necessary to enable us to express such opinions and to render the required reports. 
As part of an audit in accordance with GAAS, we exercise professional judgment and maintain professional 
skepticism throughout the audit. We will also: 
 
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud 
or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that 
is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material 
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve 
collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. 
 
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that 
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the 
effectiveness of the entity’s internal control. However, we will communicate to you in writing concerning 
any significant deficiencies or material weaknesses in internal control relevant to the audit of the 
financial statements that we have identified during the audit. 
 
Evaluate the appropriateness of accounting policies used and the reasonableness of significant 
accounting estimates made by management, as well as evaluate the overall presentation of the 
financial statements, including the disclosures, and whether the financial statements represent the 
underlying transactions and events in a manner that achieves fair presentation. 
 
Conclude, based on the audit evidence obtained, whether there are conditions or events, considered in 
the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern for a 
reasonable period of time. 
Because of the inherent limitations of an audit, together with the inherent limitations of internal controls, an 
unavoidable risk that some material misstatements may not be detected exists, even though the audit is 
properly planned and performed in accordance with GAAS. Because the determination of abuse is subjective, 
Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. 
Our audit will include examining, on a test basis, evidence supporting the amounts and disclosures in the 
financial statements, assessing accounting principles used and significant estimates made by management, 
and evaluating the overall financial statement presentation. Our audit does not relieve management or those 
charged with governance of their responsibilities. Our audit is limited to the period covered by our audit and 
does not extend to any later periods during which we are not engaged as auditor. 
The audit will include obtaining an understanding of the City and its environment, including internal controls, 
sufficient to assess the risks of material misstatement of the financial statements and to determine the nature, 
timing and extent of further audit procedures. An audit is not designed to provide assurance on internal control 
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or to identify deficiencies in internal control. However, during the audit, we will communicate to management 
and those charged with governance internal control matters that are required to be communicated under 
professional standards. We will also inform you of any other matters involving internal control, if any, as 
required by Government Auditing Standards and the Uniform Guidance. 
Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to 
preventing and detecting errors and fraud that are material to the financial statements and to preventing and 
detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and 
material effect on the financial statements. Our tests, if performed, will be less in scope than would be 
necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report 
on internal control issued pursuant to Government Auditing Standards. 
As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the 
effectiveness of the design and operation of controls that we consider relevant to preventing or detecting 
material noncompliance with compliance requirements applicable to each major federal award program. 
However, our tests will be less in scope than would be necessary to render an opinion on those controls and, 
accordingly, no opinion will be expressed in our report on internal control over compliance issued pursuant to 
the Uniform Guidance. 
Also, if required by Government Auditing Standards, we will report known or likely fraud, illegal acts, violations 
of provisions of contracts or grant agreements, or abuse directly to parties outside of the City. 
As part of obtaining reasonable assurance about whether the financial statements are free of material 
misstatement, we will perform tests of the City's compliance with the provisions of applicable laws, regulations, 
contracts and agreements, including grant agreements. However, the objective of those procedures will not be 
to provide an opinion on overall compliance and we will not express such an opinion in our report on 
compliance issued pursuant to Government Auditing Standards. 
The Uniform Guidance require that we also plan and perform the audit to obtain reasonable assurance about 
whether you have complied with applicable laws and regulations and the provisions of contracts and grant 
agreements applicable to major programs. Our procedures will consist of test of transactions and other 
applicable procedures described in the OMB Compliance Supplement for the types of compliance requirements 
that could have a direct and material effect on each of the City's major programs. The purpose of those 
procedures will be to express an opinion on your compliance with requirements applicable to each of your major 
programs in our report on compliance issued pursuant to the Uniform Guidance. 
We are also responsible for determining that those charged with governance are informed about certain other 
matters related to the conduct of the audit, including (i) our responsibility under GAAS, (ii) an overview of the 
planned scope and timing of the audit, and (iii) significant findings from the audit, which include (a) our views 
about the qualitative aspects of your significant accounting practices, accounting estimates, and financial 
statement disclosures; (b) difficulties encountered in performing the audit; (c) uncorrected misstatements and 
material corrected misstatements that were brought to the attention of management as a result of auditing 
procedures; and (d) other significant and relevant findings or issues (e.g., any disagreements with management 
about matters that could be significant to your financial statements or our report thereon, consultations with 
other independent accountants, issues discussed prior to our retention as independent auditors, fraud and 
illegal acts, and all significant deficiencies and material weaknesses identified during the audit). Lastly, we are 
responsible for ensuring that those charged with governance receive copies of certain written communications 
between us and management including written communications on accounting, auditing, internal controls or 
operational matters and representations that we are requesting from management. 
Our audit will be conducted in accordance with the standards referred to above. As part of obtaining reasonable 
assurance about whether the City's financial statements are free from material misstatement, we will perform 
tests of compliance with certain provisions of laws, regulations, contracts and grants. However, the objective of 
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those procedures will not be to provide an opinion on overall compliance and we will not express such an 
opinion in our report on compliance issued pursuant to Government Auditing Standards. 
The audit will not be planned or conducted in contemplation of reliance of any specific third party or with respect 
to any specific transaction. Therefore, items of possible interest to a third party will not be specifically addressed 
and matters may exist that would be addressed differently by a third party, possibly in connection with a specific 
transaction. 
Nonattest Services 
Prior to or as part of our audit engagement, it may be necessary for either Baker Tilly US, LLP or Baker Tilly 
Advisory Group, LP to perform certain nonattest services. For purposes of this letter, nonattest services include 
services that Government Auditing Standards refer to as nonaudit services. 
Baker Tilly US, LLP and Baker Tilly Advisory Group, LP will not perform any management functions or make 
management decisions on your behalf with respect to any nonattest services we provide. 
In connection with our performance of any nonattest services, Baker Tilly US, LLP or Baker Tilly Advisory 
Group, LP agree that you will: 
 
Continue to make all management decisions and perform all management functions including 
approving all journal entries and general ledger classifications when they are submitted to you. 
 
Designate an employee with suitable skill, knowledge and/or experience, preferably within senior 
management, to oversee the services performed. 
 
Evaluate the adequacy and results of the nonattest services performed. 
 
Accept responsibility for the results of the nonattest services. 
 
Establish and maintain internal controls, including monitoring ongoing activities related to the nonattest 
function. 
On a periodic basis, as needed, we will meet with you to discuss your accounting records and the management 
implications of your financial statements. We will notify you, in writing, of any matters that we believe you should 
be aware of and will meet with you upon request. 
Management's Responsibilities 
Our audit will be conducted on the basis that the City's management and, when appropriate, those charged with 
governance, acknowledge and understand that they have responsibility: 
 
For the preparation and fair presentation of the financial statements and supplementary information in 
accordance with accounting principles generally accepted in the United States of America; 
 
For the design, implementation, establishment, and maintenance of internal control relevant to the 
preparation and fair presentation of financial statements and supplementary information that are free 
from material misstatement, whether due to fraud or error; and for evaluating and monitoring ongoing 
activities to help ensure that appropriate goals and objectives are met and; 
 
For identifying all federal awards received and understanding and complying with the compliance 
requirements; 
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 
For the design, implementation, and maintenance of effective internal controls over compliance that 
provides reasonable assurance that the City administers federal and state awards in compliance with 
the compliance requirements; and 
 
To provide us with: 
o 
Access to all information of which management is aware that is relevant to the preparation and fair 
presentation of the financial statements and supplementary information such as records, 
documentation, and other matters; 
o 
Additional information that we may request from management for the purpose of the audit; and 
o 
Unrestricted access to persons within the City from whom we determine it necessary to obtain audit 
evidence. 
You are responsible for identifying and ensuring that the entity complies with applicable laws, regulations, 
contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and 
noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report. 
Additionally, as required by the Uniform Guidance, it is management’s responsibility to follow up and take 
corrective action on reported audit findings and to prepare a summary schedule of prior audit findings and a 
corrective action plan. The summary schedule of prior audit findings should be available for our review before 
we begin fieldwork. 
Management is responsible for establishing and maintaining a process for tracking the status of audit findings 
and recommendations. Management is also responsible for identifying for us previous financial audits, 
attestation engagements, performance audits or other studies related to the objectives discussed above. This 
responsibility includes relaying to us corrective actions taken to address significant findings and 
recommendations resulting from those audits, attestation engagements, performance audits or studies. You are 
also responsible for providing management's views on our current findings, conclusions and recommendations, 
as well as your planned corrective actions for the report, and for the timing and format for providing that 
information. 
You are responsible for preparation of the schedule of expenditures of federal awards (including notes and 
noncash assistance received) in conformity with the Uniform Guidance. You agree to include our report on the 
schedule of expenditures of federal and the awards in any document that contains and indicates that we have 
reported on the schedule of expenditures of federal and the awards. You also agree to include the audited 
financial statements with any presentation of the schedule of expenditures of federal awards that includes our 
report thereon. Your responsibilities include acknowledging to us in a written representation letter that (a) you 
are responsible for presentation of the schedule of expenditures of federal awards in accordance with the 
Uniform Guidance; (b) that you believe the schedule of expenditures of federal awards including its form and 
content, is fairly presented in accordance with the Uniform Guidance; (c) that the methods of measurement or 
presentation have not changed from those used in the prior year (or, if they have changed, the reasons for such 
changes); and (d) you have disclosed to us any significant assumptions or interpretations underlying the 
measurement or presentation of the schedule of expenditures of federal awards.. 
You are responsible for preparation of the schedule of passenger facility charges collected and expended in 
conformity with the Passenger Facility Audit Guide for Public Agencies. You agree to include our report on the 
schedule of passenger facility charges collected and expended in any document that contains and indicates 
that we have reported on the schedule of passenger facility charges collected and expended. You also agree to 
include the audited financial statements with any presentation of the schedule of passenger facility charges 
collected and expended that includes our report thereon. Your responsibilities include acknowledging to us in a 
written representation letter that (a) you are responsible for complying, and have complied, with the 
requirements of the PFC Program, (b) reports provided by you are true copies of the reports submitted or 
electronically transmitted to the Federal Aviation Administration (FAA) under requirements from FAA orders and 
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the 1994 Federal Aviation Administration Authorization Act, (c) you have identified and reported to the FAA all 
PFC receipts and expenditures as stated in the Schedule of Passenger Facility Charge Program in accordance 
with the Passenger Facility Audit Guide for Public Agencies, (d) whether there have been communications from 
regulatory agencies concerning noncompliance with or deficiencies in financial reporting practices, (e) you are 
responsible for complying with the requirements of laws, regulations and provisions of contracts and 
agreements related to the PFC program, (f) you responsible for establishing and maintaining effective internal 
control over compliance for PFC program that provides reasonable assurance that management of PFC 
receipts and expenditures is in compliance with laws, regulations and the provisions of contracts and 
agreements that could have a material effect on the PFC program, (g) you have made available all contracts 
and agreements (including amendments, if any) and any other correspondence that have taken place with the 
FAA and are related to the PFC program, (h) you have identified and disclosed to us, the requirements of laws, 
regulations and the provisions of contracts and agreements that could have a direct and material effect on the 
PFC program, including any material and applicable law changes, (i) you have complied, in all material 
respects, with the compliance requirements in connection with the PFC program, (j) you have made available 
all documentation related to the compliance requirements, including information related to the PFC program 
financial reports, (k) the schedule of passenger facility charges collected and expended are supported by your 
books and records, the input from which the City’s financial statements are prepared. 
You are responsible for the preparation of the combining statements and individual fund schedules in 
conformity with accounting principles generally accepted in the United States (U.S. GAAP). You agree to 
include our report on the supplementary information in any document that contains, and indicates that we have 
reported on, the supplementary information. You also agree to include the audited financial statements with any 
presentation of the supplementary information that includes our report thereon. Your responsibilities include 
acknowledging to us in the representation letter that (a) you are responsible for presentation of the 
supplementary information in accordance with U.S. GAAP; (b) that you believe the supplementary information, 
including its form and content, is fairly presented in accordance with U.S.GAAP ; (c) that the methods of 
measurement or presentation have not changed from those used in the prior period (or, if they have changed, 
the reasons for such changes); and (d) you have disclosed to us any significant assumptions or interpretations 
underlying the measurement or presentation of the supplementary information. 
Management is responsible for (i) adjusting the financial statements to correct material misstatements and for 
affirming to us in a management representation letter that the effects of any uncorrected misstatements 
aggregated by us during the current engagement and pertaining to the latest period under audit are immaterial, 
both individually and in the aggregate, to the financial statements taken as a whole, and (ii) notifying us of all 
material weaknesses, including other significant deficiencies, in the design or operation of your internal control 
over financial reporting that are reasonably likely to adversely affect your ability to record, process, summarize 
and report external financial data reliably in accordance with U.S. GAAP . Management is also responsible for 
identifying and ensuring that the City complies with the laws and regulations applicable to its activities. 
As part of our audit process, we will request from management and, when appropriate, those charged with 
governance written confirmation concerning representations made to us in connection with the audit. 
Management is responsible for informing us on a timely basis of the name of any single investor in you that 
owns 20% or more of your equity at any point in time. Management is also responsible for informing us on a 
timely basis of any investments held by you which constitutes 20% or more of the equity/capital of the investee 
entity at any point in time. 
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Our professional standards require that we remain independent of the City as well as any “affiliate” of the City. 
Professional standards define an affiliate as follows: 
Included Entities: Entities that are required under the applicable financial reporting framework to be included in 
the financial statements of the financial statement attest client, and are included. This would include the 
following: 
 
An entity included in the City’s financial statements and the auditor does not refer to another auditor’s 
report regarding that entity; 
 
An entity included in the City’s financial statements and the auditor make’s reference to another 
auditor’s report regarding that entity and is material to the City's financial statements as a whole and the 
City has “more than minimal influence” over the entity’s accounting or financial reporting process. 
Excluded Entities: Entities that are required under the applicable financial reporting framework to be included in 
the financial statements of the financial statement attest client, but are excluded. This would include the 
following: 
 
An entity excluded in the City’s financial statements and is material to the City’s financial statements as 
a whole and the City has “more than minimal influence” over the entity’s accounting or financial 
reporting process. 
Investments (Investee): Investments in an investee held by the investor (the City or another “affiliate” of the 
City's). This would include investments when the following occurs: 
 
When the investor either; 
o 
Controls the investee (e.g. controlling or ownership interest) unless the investment in the investee 
is trivial and clearly inconsequential to the City’s financial statements as a whole; or 
o 
Has significant influence over the investee and the investment in the investee is material to the 
City’s financial statements as a whole. 
Baker Tilly is not a municipal advisor as defined in Section 975 of the Dodd-Frank Wall Street Reform and 
Consumer Protection Act or under Section 15B of the Securities Exchange Act of 1934 (the Act). Baker Tilly is 
not recommending an action to the City; is not acting as an advisor to you and does not owe a fiduciary duty 
pursuant to Section 15B of the Act to you with respect to the information and material contained in the 
deliverables issued under this engagement. Any municipal advisory services would only be performed by Baker 
Tilly Municipal Advisors LLC (BTMA) pursuant to a separate engagement letter between you and BTMA. You 
should discuss any information and material contained in the deliverables with any and all internal and external 
advisors and experts that you deem appropriate before acting on this information or material. 
Other Documents 
If you intend to reproduce or publish the financial statements in an annual report or other information (excluding 
official statements), and make reference to our firm name in connection therewith, you agree to publish the 
financial statements in their entirety. In addition, you agree to provide us, for our approval and consent, proofs 
before printing and final materials before distribution. 
If you intend to reproduce or publish the financial statements in an official statement, unless we establish a 
separate agreement to be involved in the issuance, any official statements issued by the City must contain a 
statement that Baker Tilly is not associated with the official statement, which shall read "Baker Tilly US, LLP, 
our independent auditor, has not been engaged to perform and has not performed, since the date of its report 
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included herein, any procedures on the financial statements addressed in that report. Baker Tilly US, LLP, has 
also not performed any procedures relating to this official statement." 
With regard to the electronic dissemination of audited financial statements, including financial statements 
published electronically on your Internet website, you understand that electronic sites are a means to distribute 
information and, therefore, we are not required to read the information contained in these sites or to consider 
the consistency of other information in the electronic site with the original document. 
At the conclusion of our engagement, we will complete the appropriate auditor sections of the Data Collection 
Form that summarizes our audit findings. It is management’s responsibility to complete the auditee sections and 
to submit the reporting package (including financial statements, schedule of expenditures of federal awards, 
summary schedule of prior year audit findings, auditors' reports and corrective action plan) along with the Data 
Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and 
certification. If applicable, we will provide copies of our report for you to include within the reporting package 
you will submit to pass-through entities. The Data Collection Form and the reporting package must be 
submitted within the earlier of thirty (30) days after receipt of the auditors’ reports or nine (9) months after the 
end of the audit period. 
We will provide copies of our reports to the City, however, management is responsible for distribution of the 
reports and the financial statements. Copies of our reports are to be made available for public inspection unless 
restricted by law or regulation or if they contain privileged and Confidential Information. 
The documentation for this engagement, including the workpapers, is the property of Baker Tilly and constitutes 
Confidential Information. However, pursuant to authority given by law or regulation, we may be requested to 
make certain audit documentation available to federal or state agencies for purposes of a quality review of the 
audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. 
If requested, access to such audit documentation will be provided under the supervision of Baker Tilly 
personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the 
aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained 
therein to others, including other governmental agencies. 
We may have a responsibility to retain the documentation for a period of time sufficient to satisfy any applicable 
legal or regulatory requirements for records retention. Baker Tilly does not retain any original client records; so 
we will return such records to you at the completion of the services rendered under this engagement. When 
such records are returned to you, it is the City's responsibility to retain and protect its accounting and other 
business records for future use, including potential review by any government or other regulatory agencies. By 
your signature below, you acknowledge and agree that, upon the expiration of the documentation retention 
period, Baker Tilly shall be free to destroy our workpapers related to this engagement. If we are required by law, 
regulation or professional standards to make certain documentation available to regulators, the City hereby 
authorizes us to do so. 
Government Auditing Standards require that we provide you with a copy of our most recent external peer 
review report and any subsequent peer review reports received during the period of the contract. Our most 
recent peer review report accompanies this letter. 
Timing and Fees 
We expect to begin audit fieldwork on January 11, 2027, and issue our final reports by March 31, 2027. 
Our estimated professional fees for our attest services will be $184,500, and those are broken out by project as 
follows: financial statement audit $141,500, single audit with two major federal programs $27,500, passenger 
facility charge (PFC) audit $9,000, and national transit database (NTD) agreed-upon procedures (AUP) $6,500. 
The NTD AUP is not an audit and that project will be included in a separate engagement letter. 
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If additional major federal programs are required for the single audit, each additional major federal program will 
be $12,000 to audit. 
Invoices for these fees will be rendered each month as work progresses and are payable on presentation. A 
charge of 1.5 percent per month shall be imposed on accounts not paid within thirty (30) days of receipt of our 
statement for services provided. In accordance with our firm policies, work may be suspended if your account 
becomes thirty (30) days or more overdue and will not be resumed until your account is paid in full. If we elect 
to terminate our services for nonpayment, our engagement will be deemed to have been completed upon 
written notice of termination, even if we have not completed our report. The City will be obligated to compensate 
us for all time expended and to reimburse us for all expenditures through the date of termination. In the event 
that collection procedures are required, the City agrees to be responsible for all expenses of collection including 
related attorneys' fees. 
Our fee estimate is based on certain assumptions. Certain circumstances may arise during the course of our 
audit that could significantly affect the targeted completion date or our fee estimate, and additional fees may be 
necessary as a result. Such circumstances include but are not limited to the following: 
 
Changes to the timing of the engagement initiated by the City, which may require the reassignment of 
our personnel. 
 
The City's failure to provide all information requested by us (i) on the date requested, (ii) in the form 
acceptable to us, (iii) with no mathematical errors, and (iv) in agreement with the appropriate the City 
records. 
 
Significant delays in responding to inquiries made of the City personnel, or significant changes in the 
City accounting policies or practices, or in the City accounting personnel, their responsibilities, or their 
availability. 
 
Significant delays or errors in the draft financial statements and necessary schedules prepared by the 
City personnel. 
 
Implementation of new general ledger software or a new chart of accounts by the City, excluding the 
City’s Workday implementation, which both Baker Tilly and the City have discussed for several years. 
 
Significant changes in the City's business operations, including business combinations, the creation of 
new entities, divisions, or subsidiaries within the City, significant new employment or equity 
agreements, or significant subsequent events. Certain business transactions or changes in business 
operations or conditions, financial reporting, and/or auditing standards may require us to utilize the 
services of internal or external valuation or tax specialists. 
 
New financing arrangements or modifications to existing financing arrangements, or significant new 
federal or state funding. 
 
Significant deficiencies or material weaknesses in the design or operating effectiveness of the City's 
internal control over financial reporting. 
 
A significant level of proposed audit adjustments. 
 
Issuance of additional accounting or financial reporting standards subsequent to or effective for the 
periods covered by this Engagement Letter. 
 
Circumstances beyond our control. 
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For new business transactions or changes in business operations or conditions, financial reporting and/or 
auditing standards may require us to utilize the services of internal or external valuation or tax specialists. This 
includes matters such as business combinations, impairment evaluations and going concern evaluation, among 
other potential needs for specialists. The time and cost of such services are not included in the fee estimate 
provided. 
Revisions to the scope of our work will be communicated to you and may be set forth in the form of an 
"Amendment to Existing Engagement Letter." In addition, if we discover compliance issues that require us to 
perform additional procedures and/or provide assistance with these matters, fees at our standard hourly rates 
apply. 
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Acknowledgement 
All work to be performed by Baker Tilly under this Engagement Letter shall be subject to Baker Tilly's 
Assurance Terms attached herein. If you agree with the scope of work and fees outlined in the Engagement 
Letter and the Assurance Terms, please sign and return this letter. 
We appreciate the opportunity to be of service to you. If there are any questions regarding the Engagement 
Letter, please contact Kevin Mullerleile, the professional on this engagement who is responsible for the overall 
supervision and review of the engagement and for determining that the engagement has been completed in 
accordance with professional standards. 
Sincerely,  
 
The services as set forth in this Engagement Letter and the attached Assurance Terms are agreed to by: 
Baker Tilly US, LLP 
City of Idaho Falls, Idaho 
 
 
Signature: 
[mhghw1t_____________________] 
 
 
Signature: [4lmfpqm_____________________] 
 
Name: [9jgbvq1_____________________] 
 
Name: [3npru9u_____________________] 
 
Title: [o5nl24u_____________________] 
 
Title: [f3wpiih_____________________] 
 
Date: [ohdftpa_________] 
 
Date: [9nvx0f5_________] 
 
Docusign Envelope ID: 7F6469D3-B4A6-8BD4-8273-13754F98308F
Kevin Mullerleile
Director
September 9, 2026

Report on the Firm’s System of Quality Control 
 
November 14, 2024 
 
 
To the Partners of Baker Tilly US, LLP 
and the National Peer Review Committee 
 
 
We have reviewed the system of quality control for the accounting and auditing practice of Baker Tilly US, LLP 
(the Firm) applicable to engagements not subject to Public Company Accounting Oversight Board (PCAOB) 
permanent inspection in effect for the year ended March 31, 2024. Our peer review was conducted in 
accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review 
Board of the American Institute of Certified Public Accountants (Standards). 
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as 
described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an 
explanation of how engagements identified as not performed or reported on in conformity with applicable 
professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. 
 
Firm’s Responsibility 
The Firm is responsible for designing and complying with a system of quality control to provide the Firm with 
reasonable assurance of performing and reporting in conformity with the requirements of applicable 
professional standards in all material respects. The Firm is also responsible for evaluating actions to promptly 
remediate engagements deemed as not performed or reported on in conformity with the requirements of 
applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality 
control, if any. 
 
Peer Reviewer’s Responsibility 
Our responsibility is to express an opinion on the design and compliance with the Firm’s system of quality 
control based on our review. 
 
Required Selections and Considerations 
 
Engagements selected for review included engagements performed under Government Auditing Standards, 
including compliance audits under the Single Audit Act; audits of employee benefit plans, audits performed 
under FDICIA, and examinations of service organizations (SOC 1 and SOC 2 engagements). 
 
As a part of our peer review, we considered reviews by regulatory entities as communicated by the Firm, if 
applicable, in determining the nature and extent of our procedures. 
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Opinion 
 
In our opinion, the system of quality control for the accounting and auditing practice of Baker Tilly US, LLP 
applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended March 31, 
2024, has been suitably designed and complied with to provide the Firm with reasonable assurance of 
performing and reporting in conformity with applicable professional standards in all material respects. Firms can 
receive a rating of pass, pass with deficiency(ies) or fail. Baker Tilly US, LLP has received a peer review rating of 
pass. 
 
 
Eide Bailly LLP 
Minneapolis, Minnesota 
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Baker Tilly US, LLP  
Standard Assurance Terms 
 
Standard Assurance Terms 
 
Rev. March 2026 
 
These Standard Assurance Terms (“Engagement Terms”) govern the Services provided by Baker Tilly US, LLP (“Baker Tilly,” “we,” 
“us,” “our”) set forth in the engagement letter (the “Engagement Letter”) to which these Engagement Terms are attached. These 
Engagement Terms and, where applicable, any online terms and conditions or terms of use (“Online Terms”) related to online 
products or services (“Online Offering”) or third-party software (“Third-Party Software”) made available to the City of Idaho Falls ("the 
City," "you," "your") by Baker Tilly, together with the Engagement Letter (collectively, the “Agreement”), constitute the entire 
understanding of the agreement between Baker Tilly and the City referred to on such Engagement Letter. This Agreement shall 
supersede and replace all prior or contemporaneous representations, understandings or agreements with regard to the Services, 
and may not be modified or amended except by an agreement in writing signed between the parties hereto. For clarity and 
avoidance of doubt, these Engagement Terms and the Engagement Letter govern Baker Tilly’s provision of Services, and the Online 
Terms govern the City's use of the Online Offering or Third-Party Software. If there is a conflict between these Engagement Terms 
and the terms of any Engagement Letter, these Engagement Terms shall govern. Any capitalized terms not defined herein shall 
have the meaning set forth in the Engagement Letter. 
1. Client Information  
All information provided by you or on your behalf (“Client Information”) will be accurate and complete. You represent the provision of 
Client Information to us will not infringe any intellectual property, privacy, proprietary, or other third-party rights. You also represent 
that you have obtained all necessary consents and have provided all necessary notifications to the extent required by applicable law 
in connection with the provision of Client Information to us. 
2. Confidentiality and Required Disclosures 
a. With respect to this Agreement and any information supplied by the disclosing party (the “Disclosing Party”) in connection with 
this Agreement that should reasonably be treated as confidential and/or proprietary (“Confidential Information”), the receiving 
party (the “Recipient”) agrees to: (i) protect the Confidential Information in the same manner in which it protects its confidential 
information of like importance, but in no case using less than reasonable care; (ii) use the Confidential Information only to perform 
its obligations under this Agreement; and (iii) reproduce Confidential Information only as required to perform its obligations under 
this Agreement. Parties acknowledge that the City, as a municipality of the State of Idaho, is subject to the Idaho Public Records 
Act (the “Act,” Idaho Code § 74-101 et. seq.), and that requests for information made pursuant to the Act may override the above-
listed requirements for Confidential Information. This section shall not apply to information which is (a) publicly known, other than 
as a result of a breach of this Agreement by Recipient, (b) already known to the Recipient, (c) disclosed to Recipient by a third 
party who, to the best of Recipient’s knowledge, owes no obligation of confidentiality to the Disclosing Party, or (d) independently 
developed by Recipient, or (e) subject to disclosure by the Act and such information does not have an exemption to its disclosure 
as provided within the Act. Subject to the foregoing, Baker Tilly may disclose the City’s Confidential Information (y) to its 
Subcontractors and subsidiaries, or (z) when required to comply with a legal requirement or order, or as required by regulations or 
professional standards governing the Services performed. 
b. Baker Tilly may be required to disclose Confidential Information to federal, state and international regulatory bodies or a court in 
criminal or other civil litigation. In the event that Baker Tilly receives a request from a third party (including a subpoena, summons 
or discovery demand in litigation) calling for the production of information, Baker Tilly will promptly notify the City, unless 
otherwise prohibited. In the event Baker Tilly is requested by the City or required by government regulation, subpoena or other 
legal process to produce Baker Tilly’s engagement working papers or its personnel as witnesses with respect to Services 
rendered to the the City, so long as Baker Tilly is not a party to the proceeding in which the information is sought, Baker Tilly may 
seek reimbursement for Baker Tilly’s professional time and expenses, as well as the fees and legal expenses, incurred in 
responding to such a request. 
c. Baker Tilly may be required to disclose Confidential Information with respect to complying with certain professional obligations, 
such as regulatory and state board of accountancy oversight and peer review programs. All participants in peer review programs 
are bound by the same confidentiality requirements as Baker Tilly and its employees. Baker Tilly will not be required to notify the 
City if disclosure of Confidential Information is necessary for such purposes. 
3. Workpaper Retention 
a. Our documentation for this engagement, including our workpapers, is the property of Baker Tilly and constitutes Confidential 
Information. We may retain the documentation for a period of time sufficient to satisfy our firmwide document retention policy and 
any applicable legal or regulatory requirements for records retention. Baker Tilly does not retain any original client records and 
Baker Tilly will return such records to the City at the completion of the Services rendered under this Agreement. When such 
records are returned to the City, it is the City’s responsibility to retain and protect its accounting and other business records for 
future use, including potential review by any government or other regulatory agencies. The City acknowledges and agrees that, 
upon the expiration of the documentation retention period, Baker Tilly shall be free to destroy its engagement files, including its 
workpapers, related to this Agreement. If Baker Tilly is required by law, regulation or professional standards to make certain 
documentation available to regulators, the City hereby authorizes Baker Tilly to do so. 
4. Support Staff and Personnel 
a. Baker Tilly may use temporary contract staff to perform certain tasks on this engagement and will bill for that time at the rate that 
corresponds to Baker Tilly staff providing a similar level of service. Upon request, Baker Tilly will be happy to provide details on 
training, supervision and billing arrangements Baker Tilly uses in connection with these professionals. Additionally, Baker Tilly 
may from time to time, and depending on the circumstances, use subcontractors (e.g., to act as a specialist or audit an element of 
the financial statements) in serving the City’s account (“Subcontractors”). Baker Tilly may share Confidential Information about the 
City with these contract staff and Subcontractors. Baker Tilly remains committed to maintaining the confidentiality and security of 
the City’s information. Accordingly, Baker Tilly maintains internal policies, procedures and safeguards to protect the confidentiality 
of the City's personal information. Contract staff and Subcontractors are subject to confidentiality agreements requiring them to 
maintain the confidentiality of the City’s information and Baker Tilly will take reasonable precautions to determine that they have 
appropriate procedures in place to prevent the unauthorized release of the City’s Confidential Information to others. In the event 
that Baker Tilly is unable to secure an appropriate confidentiality agreement, the City will be asked to provide the City's consent 
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Baker Tilly US, LLP  
Standard Assurance Terms (cont.) 
 
Standard Assurance Terms 
 
Rev. March 2026 
 
prior to the sharing of the City’s Confidential Information with the contract staff or Subcontractors. Baker Tilly will remain 
responsible for the work provided by any such contract staff or Subcontractors. 
b. Certain engagement personnel who are not licensed as certified public accountants may provide services during this 
engagement. 
5. Limitation on Damages and Indemnification 
a. THE LIABILITY (INCLUDING ATTORNEY’S FEES AND ALL OTHER COSTS) OF BAKER TILLY AND ITS PRESENT OR 
FORMER PARTNERS, PRINCIPALS, AGENTS OR EMPLOYEES RELATED TO ANY CLAIM FOR DAMAGES RELATING TO 
THE SERVICES PERFORMED UNDER THIS AGREEMENT SHALL NOT EXCEED THE FEES PAID TO BAKER TILLY FOR 
THE PORTION OF THE WORK TO WHICH THE CLAIM RELATES, EXCEPT TO THE EXTENT FINALLY DETERMINED TO 
HAVE RESULTED FROM THE WILLFUL MISCONDUCT OR FRAUDULENT BEHAVIOR OF BAKER TILLY RELATING TO 
SUCH SERVICES. THIS LIMITATION OF LIABILITY IS INTENDED TO APPLY TO THE FULL EXTENT ALLOWED BY LAW, 
REGARDLESS OF THE GROUNDS OR NATURE OF ANY CLAIM ASSERTED, INCLUDING THE NEGLIGENCE OF EITHER 
PARTY.  
b. IN NO EVENT SHALL EITHER PARTY BE LIABLE FOR CONSEQUENTIAL, SPECIAL, INDIRECT, OR INCIDENTAL 
DAMAGES, COSTS, EXPENSES OR LOSSES (INCLUDING, WITHOUT LIMITATION, LOST PROFITS AND OPPORTUNITY 
COSTS) ARISING OUT OF OR RELATED TO THIS AGREEMENT, EVEN IF A PARTY HAS BEEN ADVISED OF THE 
POSSIBILITY OF SUCH DAMAGES. IN NO EVENT WILL EITHER PARTY BE LIABLE FOR ANY EXEMPLARY OR PUNITIVE 
DAMAGES ARISING OUT OF OR RELATED TO THIS AGREEMENT. 
c. Because of the importance of the information that the City provides to Baker Tilly with respect to Baker Tilly’s ability to perform the 
Services, the City hereby releases Baker Tilly and its present and former partners, principals, agents and employees from any 
liability, damages, fees, expenses and costs, including attorney's fees, relating to the Services, that arise from or relate to any 
information, including representations by management, provided by the City, the City personnel or agents, that is not complete, 
accurate or current, whether or not management knew or should have known that such information was not complete, accurate or 
current.  
d. Each party recognizes and agrees that the warranty disclaimers and liability and remedy limitations in this Agreement are material 
bargained for bases of this Agreement and that they have been taken into account and reflected in determining the consideration 
to be given by each party under this Agreement and in the decision by each party to enter into this Agreement.  
e. The terms of this Section 5 shall apply regardless of the nature of any claim asserted (including, but not limited to, contract, tort or 
any form of negligence, whether of the City, Baker Tilly or others), but these terms shall not apply to the extent finally determined 
to be contrary to the applicable law or regulation. These terms shall also continue to apply after any termination of this 
Agreement.  
f. The City accepts and acknowledges that any legal proceedings arising from or in connection with the Services provided under 
this Agreement must be commenced within twelve (12) months after the performance of the Services for which the action is 
brought, without consideration as to the time of discovery of any claim or any other statutes of limitations or repose. 
6. Data Privacy and Security 
a. To the extent the Services require Baker Tilly to receive personal data or personal information, excluding protected health 
information, from the City, Baker Tilly may process, and engage subcontractors to assist with processing, any personal data or 
personal information, as those terms are defined in applicable privacy laws. Baker Tilly's processing shall be in accordance with 
the requirements of the applicable privacy laws relevant to the processing in providing Services hereunder, including Services 
performed to meet the business purposes of the City, such as Baker Tilly’s tax, advisory, and other consulting services. 
Applicable privacy laws may include any local, state, federal or international laws or regulations governing the collection, use, 
disclosure, sharing or other processing of personal data or personal information with which Baker Tilly or our clients must comply. 
Such privacy laws may include (i) the EU General Data Protection Regulation 2016/679 (GDPR); (ii) the California Consumer 
Privacy Act of 2018 (CCPA); and/or (iii) other laws regulating marketing communications, requiring security breach notification, 
imposing minimum security requirements, requiring the secure disposal of records, and other similar requirements applicable to 
the processing of personal data or personal information. Baker Tilly is acting as a Service Provider/Data Processor, as those 
terms are defined respectively under the CCPA/GDPR, in relation to the City personal data and personal information. As a 
Service Provider/Data Processor processing personal data or personal information on behalf of the City, Baker Tilly shall, unless 
otherwise permitted by applicable privacy law, (a) follow the City instructions; (b) not sell personal data or personal information 
collected from the City or share the personal data or personal information for purposes of targeted advertising; (c) not process 
personal data or personal information for commercial purposes other than related to the City’s engagement; (d) notify the City if it 
becomes aware it can no longer comply with applicable privacy law and, upon such notice, shall permit the City to take 
reasonable and appropriate steps to remediate personal data or personal information processing; and (e) cooperate with and 
provide reasonable assistance to the City to ensure compliance with applicable privacy laws. The City is responsible for notifying 
Baker Tilly of any applicable privacy laws the personal data or personal information provided to Baker Tilly is subject to, and the 
City represents and warrants it has all necessary authority (including any legally required consent from individuals) to transfer 
such information and authorize Baker Tilly to process such information in connection with the Services described herein. The City 
further understands Baker Tilly US, LLP and Baker Tilly Advisory Group, LP and subsidiaries, including Baker Tilly One India LLP, 
may process the City data as necessary to perform the Services, pursuant to the alternative practice structure in place between 
these entities. Baker Tilly Advisory Group, LP maintains custody of client files for Baker Tilly. By executing this Agreement, the 
City hereby consents to the transfer to Baker Tilly Advisory Group, LP of all City files, workpapers and work product. Baker Tilly 
Advisory Group, LP and its subsidiaries are bound by the same confidentiality obligations as Baker Tilly US, LLP. The City agrees 
that Baker Tilly has the right to utilize the City data to improve internal processes and procedures and to generate 
aggregated/de‑identified data from the data provided by the City to be used for Baker Tilly business purposes and with the 
outputs owned by Baker Tilly. For clarity, Baker Tilly will only disclose aggregated/de‑identified data in a form that does not 
identify the City, the City employees, or any other individual or business entity and that is stripped of all persistent identifiers. The 
City is not responsible for Baker Tilly’s use of aggregated/de‑identified data. 
b. Baker Tilly has established information security related operational requirements that support the achievement of our information 
security commitments, relevant information security related laws and regulations and other information security related system 
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Baker Tilly US, LLP  
Standard Assurance Terms (cont.) 
 
Standard Assurance Terms 
 
Rev. March 2026 
 
requirements. Such requirements are communicated in Baker Tilly’s policies and procedures, system design documentation and 
contracts with customers. Information security policies have been implemented that define our approach to how systems and data 
are protected. The City is responsible for providing timely written notification to Baker Tilly of any additions, changes or removals 
of access for the City personnel to Baker Tilly provided systems or applications. If the City becomes aware of any known or 
suspected information security or privacy related incidents or breaches related to this Agreement, the City should timely notify 
Baker Tilly via email at dataprotectionofficer@bakertilly.com. 
7. Termination 
This Agreement may be terminated at any time by either party upon written notice to the other. In such event, Baker Tilly will stop 
providing services hereunder except on work, mutually agreed upon in writing, necessary to carry out such termination. In the event 
of termination: (a) the City shall pay for services provided and expenses incurred through the effective date of termination, (b) Baker 
Tilly will provide all finished reports that have been prepared pursuant to this Agreement, (c) neither party shall be liable to the other 
for any damages that occur as a result of Baker Tilly ceasing to render services, and (d) Baker Tilly will require any new accounting 
firm that the City may retain to execute access letters satisfactory to Baker Tilly prior to reviewing our files. 
8. Alternative Dispute Resolution 
a. Except for disputes related to confidentiality or intellectual property rights, all disputes and controversies of every kind and nature 
arising out of or in connection with this Agreement and/or the Services, or any services subsequently provided to the City by 
Baker Tilly, or as to the existence, construction, validity, interpretation or meaning, performance, nonperformance, enforcement, 
operation, breach, continuation or termination of this Agreement and/or the continuation or termination of any services 
(“Dispute(s)”) shall be resolved as set forth in this section using the following procedure. In the unlikely event that a Dispute is not 
resolved by mutual agreement, the parties to the Dispute agree to attempt in good faith to settle the Dispute by mediation 
administered by the American Arbitration Association (AAA) under its mediation rules for professional accounting and related 
services disputes before resorting to litigation or any other dispute resolution procedure. Each party shall bear their own expenses 
from mediation, and the fees and expenses of the mediator shall be shared equally by the parties. 
b. If mediation does not settle the Dispute, then a party seeking damages or other permitted relief in any form (the “Claimant”) may 
file an action within the Seventh Judicial District of the State of Idaho, in and for the County of Bonneville, or may file an action 
with the federal courts located in Idaho.  
c. The City and Baker Tilly agree that if a party breaches any of its obligations hereunder, and if such breach will cause irreparable 
harm, the nonbreaching party shall, without limiting its other rights or remedies, be entitled to seek equitable relief (including, but 
not limited to, injunctive relief) to enforce its rights hereunder, including without limitation protection of its proprietary rights. The 
parties agree that the parties need not invoke the mediation or arbitration procedures set forth in this section in order to seek 
injunctive or declaratory relief. Baker Tilly’s Services shall be evaluated solely on Baker Tilly’s substantial conformance with the 
terms expressly set forth herein, including all applicable professional standards. Any claim of nonconformance must be clearly 
and convincingly shown.  
 
9. Force Majeure 
In the event that either party is prevented from performing, or is unable to perform, any of its obligations under this Agreement due 
to any act of God; fire, casualty, flood, war, strike, lock out, failure of public utilities, or injunction; any act, exercise, assertion or 
requirement of any governmental authority; any epidemic, destruction of production facilities, or insurrection; any, inability to obtain 
labor, materials, equipment, transportation or energy sufficient to meet needs; or any other cause beyond the reasonable control of 
the party invoking this provision, and if such party shall have used reasonable efforts to avoid such occurrence and minimize its 
duration and has given prompt written notice to the other party, then the affected party’s failure to perform shall be excused and the 
period of performance shall be deemed extended to reflect such delay as agreed upon by the parties. 
10. Taxes 
Baker Tilly’s fees are exclusive of any federal, national, regional, state, provincial or local taxes, including any sales taxes, VAT or 
other tax withholdings, imposed on this transaction, the fees, or on the City's use of the Services or possession of any deliverable 
(individually or collectively, the “Taxes”). All applicable Taxes shall be paid by the City without deduction from any fees owed by the 
City to Baker Tilly. If any applicable law requires the City to deduct or withhold taxes from any payment due to Baker Tilly, the City 
shall gross up such payment so that, after such deduction or of withholding, Baker Tilly receives the full amount originally invoiced. 
In the event the City fails to pay any Taxes when due, the City shall defend, indemnify, and hold harmless Baker Tilly, its officers, 
agents, employees and consultants from and against any and all fines, penalties, damages, costs (including, but not limited to, 
claims, liabilities or losses arising from or related to such failure by the City) and will pay any and all damages, as well as all costs, 
including, but not limited to, mediation and arbitration fees and expenses as well as attorneys’ fees, associated with the City's 
breach of this Section 10. 
11. Notices 
Any notice or communication required or permitted under this Agreement shall be in writing and shall be deemed received (i) on the 
date personally delivered; or (ii) the date of confirmed receipt if sent by Federal Express, DHL, UPS or any other reputable carrier 
service, to applicable party (sending it to the attention of the signatory hereto) at the address specified in this Agreement or such 
other address as either party may from time to time designate to the other using this procedure. 
12. Miscellaneous 
a. Any offer of employment to members of the engagement team prior to issuance of our report may impair our independence, and 
as a result, may result in our inability to complete the engagement and issue a report. In addition, Baker Tilly’s dedication to client 
service is carried out through Baker Tilly’s employees who are integral in meeting this objective. In recognition of the importance 
of Baker Tilly’s employees it is hereby agreed that the City will not solicit Baker Tilly’s employees for employment or enter into an 
independent contractor arrangement with any individual who is or was an employee of Baker Tilly for a period of twelve (12) 
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Baker Tilly US, LLP  
Standard Assurance Terms (cont.) 
 
Standard Assurance Terms 
 
Rev. March 2026 
 
months following the date of the conclusion of this engagement. If the City violates this non solicitation clause, the City agrees to 
pay to Baker Tilly a fee equal to the hired person's annual salary at the time of the violation so as to reimburse Baker Tilly for the 
costs of hiring and training a replacement.  
b. The provisions of this Agreement, which expressly or by implication are intended to survive its termination or expiration, will 
survive and continue to bind both parties, including any successors or assignees. If any provision of this Agreement is declared or 
found to be illegal, unenforceable or void, then both parties shall be relieved of all obligations arising under such provision, but if 
the remainder of this Agreement shall not be affected by such declaration or finding and is capable of substantial performance, 
then each provision not so affected shall be enforced to the extent permitted by law or applicable professional standards. 
c. If because of a change in the City’s status or due to any other reason, any provision in this Agreement would be prohibited by, or 
would impair Baker Tilly’s independence under laws, regulations or published interpretations by governmental bodies, 
commissions or other regulatory agencies, such provision shall, to that extent, be of no further force and effect and this 
Agreement shall consist of the remaining portions. 
d. Neither this Agreement, nor any claims, rights or licenses granted hereunder may be assigned, delegated or subcontracted by the 
City without the written consent of Baker Tilly. Baker Tilly may assign and transfer this Agreement to any successor that acquires 
all or substantially all of the business or assets of Baker Tilly by way of merger, consolidation, other business reorganization, or 
the sale of interests or assets. 
e. The parties hereto are independent contractors. Nothing herein shall be deemed to constitute either party as the representative, 
agent, partner or joint venture of the other. Baker Tilly shall have no authority to bind the City to any third-party agreement. 
Though the Services may include Baker Tilly’s advice and recommendations, all decisions regarding the implementation of such 
advice or recommendations shall be the responsibility of, and made by, the City.  
f.  This Agreement's provisions shall not be deemed modified or amended by the conduct of the parties. The failure of either party 
at any time to enforce any of the provisions of this Agreement will in no way be construed as a waiver of such provisions and will 
not affect the right of party thereafter to enforce each and every provision thereof in accordance with its terms. 
g. The City acknowledges that: (i) Baker Tilly and the City may correspond or convey documentation via Internet e-mail unless the 
City expressly requests otherwise, (ii) neither party has control over the performance, reliability, availability or security of Internet 
e-mail, and (iii) Baker Tilly shall not be liable for any loss, damage, expense, harm or inconvenience resulting from the loss, delay, 
interception, corruption or alteration of any Internet e-mail.  
h. Except to the extent expressly provided to the contrary, no third-party beneficiaries are intended under this Agreement. 
i. The Services performed under this Agreement do not include the provision of legal advice and Baker Tilly makes no 
representations regarding questions of legal interpretation. The City should consult with its attorneys with respect to any legal 
matters or items that require legal interpretation under federal, state or other type of law or regulation. 
j. Baker Tilly US, LLP and Baker Tilly Advisory Group, LP and its subsidiary entities provide professional services through an 
alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable laws, regulations and 
professional standards. Baker Tilly US, LLP is a licensed independent CPA firm that provides attest services to clients. Baker Tilly 
Advisory Group, LP and its subsidiary entities provide tax and business advisory services to their clients. Baker Tilly Advisory 
Group, LP and its subsidiary entities are not licensed CPA firms. Baker Tilly Advisory Group, LP and its subsidiaries and Baker 
Tilly US, LLP, trading as Baker Tilly, are independent members of Baker Tilly International Limited (“Baker Tilly International”). 
Baker Tilly International is an English company. Baker Tilly International provides no professional services to clients. Each 
member firm is a separate and independent legal entity, and each describes itself as such. Baker Tilly Advisory Group, LP and 
Baker Tilly US, LLP are not Baker Tilly International’s agent and do not have the authority to bind Baker Tilly International or act 
on Baker Tilly International’s behalf. None of Baker Tilly International, Baker Tilly Advisory Group, LP, Baker Tilly US, LLP, nor 
any of the other member firms of Baker Tilly International have any liability for each other’s acts or omissions. The name Baker 
Tilly and its associated logo is used under license from Baker Tilly International Limited.  
k. If you request or require that we submit invoices through your vendor management or payment portal system (“VMS”), we will not 
be responsible for any management, administration or fees of any kind (including as a deduction or set-off to fees due to us) 
associated with our use of such VMS, and we shall not be subject to any additional terms and conditions of such VMS, 
notwithstanding a requirement that we click-through or agree to such terms in order to submit invoices. Any such terms will be 
void. Further, handwritten edits to this Agreement are expressly rejected and are void. 
13. Use of Baker Tilly Name 
The City may not use any of Baker Tilly or its affiliates’ names, trademarks, service marks or logos in connection with the services 
contemplated by this Agreement or otherwise without the prior written permission of Baker Tilly, which permission may be withheld 
for any or no reason and may be subject to certain conditions. 
14. Governing Law 
This Agreement shall be governed by and construed in accordance with the laws of the state of Idaho, without giving effect to the 
provisions relating to conflict of laws. Any non-arbitrable action arising under this Agreement shall be brought exclusively in the State 
of Idaho, and both parties consent to the personal jurisdiction of the Seventh Judicial District of the State and federal courts located 
in Idaho. If an action is brought within the Seventh Judicial District of the State of Idaho, Parties agree that such actions shall be filed 
in the Bonneville County Courthouse. 
15. Non-Discrimination 
Baker Tilly shall not discriminate against any employee or applicant for employment on the basis of race, color, religion, creed, political 
ideals, sex, age, marital status, physical, or mental handicap, gender identity/expression, sexual orientation, or national origin. 
16. Anti-Boycott Against Israel Act 
Pursuant to Idaho Code section 67-2346, if payments under this Agreement exceed one hundred thousand dollars ($100,000) and 
Baker Tilly employs ten (10) or more persons, Baker Tilly certifies that it is not currently engaged in, and will not for the duration of 
this Agreement engage in, a boycott of goods or services from Israel or territories under its control. The terms in this Paragraph that 
are defined in Idaho Code section 67-2346 shall have the meaning defined therein. 
Docusign Envelope ID: 7F6469D3-B4A6-8BD4-8273-13754F98308F

Baker Tilly US, LLP  
Standard Assurance Terms (cont.) 
 
Standard Assurance Terms 
 
Rev. March 2026 
 
17. Anti-Boycott of Certain Sectors 
Pursuant to Idaho Code § 67-2347A, if payments under this Agreement exceed one hundred thousand dollars ($100,000.00) and 
Baker Tilly employs ten (10) or more persons, Baker Tilly certifies that it is not currently engaged, in and will not for the duration of the 
Agreement engage in, a boycott of any individual or company because the individual or company engages in or supports either (1) the 
exploration, production, utilization, transportation, sale, or manufacture of fossil fuel-based energy, timber, minerals, hydroelectric 
power, nuclear energy, or agriculture; or (2) the manufacture, distribution, sale, or use of firearms, as defined in Idaho Code § 18-
3302(2)(d). The terms in this Paragraph that are defined in Idaho Code § 67-2347A shall have the meaning defined therein. 
18. Certification of No Chinese Ownership 
Pursuant to Idaho Code § 67-2359, Baker Tilly certifies that Baker Tilly is not currently owned or operated by the government of the 
People’s Republic of China and will not, for the duration of this Agreement, be owned or operated by the government of the People’s 
Republic China. 
Docusign Envelope ID: 7F6469D3-B4A6-8BD4-8273-13754F98308F

Certificate Of Completion
Envelope Id: 7F6469D3-B4A6-8BD4-8273-13754F98308F
Status: Sent
Subject: City of Idaho Falls, Idaho and Baker Tilly Engagement Contract for Signature
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Document Pages: 19
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Baker Tilly Contracts
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             9/9/2026 7:20:27 AM
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Kevin Mullerleile
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Lisa Burtenshaw
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Electronic Record and Signature Disclosure created on: 9/5/2024 6:01:59 AM
Parties agreed to: Kevin Mullerleile

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Memorandum
File #: 26-335
City Council
DATE:  Thursday, September 17, 2026
AGENDA:   Regular
FROM:  Chris Fredericksen, General Manager
DEPARTMENT: Idaho Falls Power
Title
IFP 26-24 Substation 72.5KV SF6 Breakers Purchase
☐ Ordinance
☐ Resolution
☐ Quasi-Judicial Public Hearing
☐ Legislative Public Hearing
☐ Confirmation/Consent/Acceptance
☒ Approval/Authorization/Ratification
Action(s) Requested:
Approve the purchase of three (3) SF6 dead-tank breakers for substations and award the bid to the lowest
responsive, responsible bidder, Western Electric Alliance, in the amount of $342,588.00 (or take other action
deemed appropriate).
Description, Background Information, Purpose:
Idaho Falls Power (IFP) solicited bids from qualified vendors to purchase three (3) SF6 dead-tank breakers. A
tabulation of bid results is attached. Western Electric Alliance was the lowest bidder of the 4 bids received
with a total bid of $342,588.00 and expected delivery time of 55-65 weeks.
This item has been reviewed by the City’s Legal & Finance Departments.
City of Idaho Falls
Printed on 9/22/2026
Page 1 of 1
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Idaho Falls Power
Bid Tabulation
Project:
SUBSTATION 72.5KV SF6 BREAKER
Number:
IFP - 26 - 24
Submitted Krista Thornton Facility Services Manager
Date:
8/5/2026
 
 
Description
Quantity
Unit
Unit Cost
Total Amount
Delivery Time 
Unit Cost
Total Amount
Delivery Time
Unit Cost
Total Amount
Delivery Time
Unit Cost
Total Amount
Delivery Time
1 72.5KV SF6 DEADTANK BREAKER
3
each
114,496.00
$    
343,488.00
$        
55-65 Weeks
113,000.00
$    
339,000.00
$   
55-65 Weeks 
114,220.00
$   
342,660.00
$  
65-70 Weeks 
113,699.48
$    
341,098.44
$  
55-65 Weeks 
Tariff 
3
1,196.00
$         
3,588.00
$            
1,196.00
$         
3,588.00
$       
TBD at shipment date
1,196.00
$         
3,588.00
$       
Total
347,076.00
$        
342,588.00
$   
342,660.00
$  
344,686.44
$  
Recommended Award
Attending: Krista Thornton
 
Nikki Bradford 
 
Colby Scholes 
Irby Utilities
Nampa, ID
Western Electrical Alliance
Ogden, UT
General Pacific
Fairview, OR
Western United Electric
Salem, UT

Memorandum
File #: 26-349
City Council
DATE:  Thursday, September 10, 2026
AGENDA:   Regular
FROM:  Chris Fredericksen, General Manager
DEPARTMENT: Idaho Falls Power
Title
Amendment to the Power Sales Agreement with Orchard Park Apartments
☐Ordinance
☐Resolution
☐Quasi-Judicial Public Hearing
☐Legislative Public Hearing
☐Confirmation/Consent/Acceptance
☒Approval/Authorization/Ratification
Action(s) Requested:
Approve the amendment to the Power Sales Agreement with Orchard Park Energy and give authorization to
the Mayor and City Clerk to execute the necessary documents (or take other action deemed appropriate).
Description, Background Information, Purpose:
On September 12, 2024 Idaho Falls Power and Orchard Park Energy LLC entered into a first-of-kind Net-
Metering Pilot Project Agreement. This agreement has been successful in helping Idaho Falls Power customers
by lowering the high-cost market purchases that Idaho Falls Power must make on the open market. Energy
rates often fluctuate and require Idaho Falls Power to reassess and reevaluate its rates for its customers.
This amendment establishes minor changes to the Original Agreement, and all other provisions, terms and
conditions of the Original Agreement shall remain in full effect and force.
The amended rates are as follows:
-
Energy Rates:
o
Peak Hours $0.0910 Per KWh
o
Non-Peak Hours$ $0.040 Per KWh
-
Demand Rates:
o
Peak hours $22.00 Per KW
City of Idaho Falls
Printed on 9/22/2026
Page 1 of 2
powered by Legistar™

File #: 26-349
City Council
o
Non-Peak $6.00 Per KW
This item has been reviewed by the City’s Legal & Municipal Services Departments.
City of Idaho Falls
Printed on 9/22/2026
Page 2 of 2
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POWER SALES AGREEMENT
(Net Metering Pilot Project)

THIS POWER SALES AGREEMENT BETWEEN CITY OF IDAHO FALLS AND Orchard Park
Apartments (hereinafter “Agreement”), is made this __| 2 tay of September, 2024 (“Effective
Date”), by and between the City of Idaho Falls, Idaho, dba Idaho Falls Power (“IFP”), a municipal
corporation of the State of Idaho, whose address is 140 S. Capital Ave., Idaho Falls, Idaho 83402
and Orchard Park Energy LLC, (“Customer”) a Utah Limited Liability company whose address is
299 S Main Street Suite 2400, Salt Lake City, Utah 84111. IFP and the Customer are sometimes
referred to in this Agreement collectively as the “Parties” and individually as a “Party.”
RECITALS

WHEREAS, IFP is an Idaho municipal electric utility that serves the corporate city limits of Idaho
Falls, Idaho; and

WHEREAS, IFP desires to develop innovative rate structures that enable customers to control their
energy costs with customer-owned electrical storage resources and generation that does not cause
cost shifts to other customers while also increasing customer reliability; and

WHEREAS, IFP does not generate sufficient electrical energy resources to meet customer demand

during peak hours of the day during summer and winter months and must purchase additional
electricity on the open market; and

WHEREAS, customers who lower their peak energy consumption benefits all IFP customers by
lowering high-cost market purchases to meet overall electric system demand; and

WHEREAS, Customer is a prospective new customer of IFP and is requesting net metering, as
defined in this Agreement; and

WHEREAS, Customer desires to purchase from IFP, power and delivery services to meet the
Customer’s electricity requirements on a net metering basis; and

WHEREAS, Customer has extensive experience deploying integrated solar and battery systems at
other similar commercial properties in other states; and

WHEREAS, IFP and Customer will be testing an innovative new approach to aggregate individual
meters into a synthetic master metered complex.

NOW, THEREFORE, in consideration of the mutual covenants contained in this Agreement and
of other good and valuable consideration, the receipt and sufficiency of which are hereby
acknowledged, the Parties agree as follows:

1. DEFINITIONS

“Billing Period” A calendar month, beginning on the first calendar day of the month and
ending on the last calendar day of the month.

Net Metering Pilot Project — Orchard Park Energy LLC Page | of 10

“Customer’s electrical facilities” Customer’s equipment to be installed on Customer’s
property that has the ability to generate, store, or discharge electrical power to Customer’s
building. Customer’s electrical facilities shall be limited to photovoltaic systems and
battery storage.

“Net Energy” the difference between the electrical energy consumed by Customer from
IFP’s electrical supply system.and the electrical energy generated by Customer and fed
back into IFP’s electrical supply system.

“Non-Peak Hours” all hours outside of Peak hours.

“Peak Hours” any continuous three-hour period of the day. At the outset of this Agreement,
Peak Hours shall begin at 1800 Mountain Standard Time and will end at 2100 Mountain
Standard Time. IFP shall have the right to change the Peak Hours, provided that IFP
provides written notice to Customer five (5) days prior to the change taking effect. IFP
shall not change the Peak Hour period more than four (4) times in any calendar year.

2. NATURE OF SERVICE

a. IFP Purchase of Excess Energy - Customer has constructed or intends to construct
an electrical generating facility(ies) at Customer development known as Orchard
Park Apartments (the “Premises”) located at 745 E 25" Street, Idaho Falls, Idaho,
as depicted in the approved development plat listed in Exhibit “A” attached hereto.
The electrical generating facilities located at the Premises are or will be installed
on individual buildings or units within a building (“Service Point”). Each Service
Point will have an IFP electrical meter installed, according to Idaho Falls City Code
§ 8-5-11 and IFP’s standard electrical service policies and procedures. Customer
agrees to sell and IFP agrees to buy all electrical energy generated at the Premises
that exceeds Customer’s on-site load, according to the terms and conditions of this
Agreement.

b. Limitations — For onsite generation, Customer shall follow current IFP service
policy. All Customer generation shall be compatible with IFP’s electric power
system and operated in a safe and efficient manner. Customer shall not disrupt or
damage IFP’s electrical supply system. The operation of Customer’s generation is
intended primarily to offset part of or all of Customer’s electricity requirements that
would otherwise be supplied by IFP. Customer is solely responsible for the design,
installation, and operation of Customer’s generation and shall obtain and maintain
all required permits and approvals to operate and construct the Customer’s
generation.

Customer shall be subject to and observe IFP’s service policies and the City of

Idaho Falls’s relevant ordinances that pertain to the service of electrical power from
IFP.

Net Metering Pilot Project - Orchard Park Energy LLC Page 2 of 10

3. TERM OF SERVICE

This Agreement shall become effective on the Effective Date and shall continue in full
force and effect for ten (10) years (the “Term”). At the expiration of the Term, or any
subsequent renewed term, this Agreement shall be automatically renewed for a term of
twelve (12) months (“Renewed Term”) on the same terms and conditions as contained in
this Agreement. Notwithstanding, either Party, in its respective sole discretion, may submit
written notice to the other Party six (6) months in advance of the expiration of the Term or
-Renewed Term of that Party’s intent to terminate the Agreement at the expiration of the
Term or Renewed Term.

4. MEASUREMENT OF NET ENERGY

IFP shall provide and install metering equipment, in compliance with current service policy
and rates, to measure the flow of electrical energy and collect electrical system information
and data for this pilot project. Metering equipment will be required for each Service Point
on Customer’s Premises. In each monthly bill for service, IFP shall provide to Customer a
copy of data collected from each Service Point on Customer’s Premises.

IFP will collect fifteen (15) minute interval data through its standard metering system. In
the event that a meter fails to report, collect or save this interval data IFP will create the
interval data for the missing meter interval report day(s) by using the previous and
following interval reported days to shape fit the total daily net consumption for the service
into fifteen (15) minute interval data to achieve required billing data needed. IFP’s
metering system will always collect beginning and ending period consumption and
generation from the meter registers but interval data from time to time can fail to report to
the headend metering software for data storage. IFP shall mark all created interval data for
the Customer, so the Customer is aware this is not actual interval data reported from the
IFP metering system.

5. BILLING METHODOLOGY

Customer shall be charged for the Net Energy supplied by IFP each Billing Period using
the following rates:

Energy Rates:
Peak Hours $0.086 Per KWh
Non-Peak Hours $ $0.037 Per KWh
Demand Rates:
Peak hours $20.50 Per KW
Non-Peak $5.50 Per KW

IFP shall aggregate from each Service Point on Customer’s Premises to determine the Net

. Energy supplied to Customer and issue a single electrical bill for the Premises. Customer
shall not resell power supplied to Customer by IFP nor shall Customer violate the terms of

Net Metering Pilot Project - Orchard Park Energy LLC Page 3 of 10

Idaho Falls City Code § 8-5-9. Nothing in this paragraph shall prohibit Customer from
passthrough billing electrical charges to its tenants, provided that Customer’s passthrough
bill shall not charge any tenant an electrical charge that would exceed what the tenant
would pay to JFP if the tenant was a direct customer of IFP under the service policy that
determines their appropriate customer rate class.

Where Customer’s generation exceeds the electricity supplied by IFP during a billing
period, IFP shall credit Customer for energy delivered to IFP during the billing period for
the net energy that flowed into IFP’s electrical supply system following the same rate and
methodology as the current net metered rate class and policy for standard net metered
customers.

IFP reserves the right to modify these rates at any time in the future with three (3) months’
notice to the Customer.

IFP reserves the right to add a third time period that can be named solar hours which would
run from 0900 — 1700 Mountain Time in which this would be the lowest priced period in
the time-of-day segments. This could be used to ensure battery charging is accomplished
in the most cost-effective time for IFP and its other customers to enable this Pilot rate
structure to gain the maximum benefit through efficient dispatch of the distributed
resources owned and operated by the Customer.

Net-metered energy will be netted in the time segment of the time-of-day rate. The
Customer is eligible to charge and discharge the battery systems from and into IFP’s grid.
In the event that more energy is sold to IFP on a net basis than is consumed by the
development in any billing period this energy will be purchased by IFP at the standard net-
metering rate defined for other net-metering customers. Currently this rate is the wholesale
market price for the Mid-Columbia for that period in time.

6. COLLABORATION AND DATA SHARING

IFP and the Customer agree to share system operating data with each other and work in a
collaborative manner on this pilot rate structure with the mutual desire to get maximum
value out of the efficient operation of the assets for both IFP’s net electrical system and the
Customers. This value includes operating costs, power supply cost reductions for both
parties, lower demand and distribution charges/use. The Customer agrees to share available
operating and programming data (“Shared Data”) through shared technology login
methods or software applications on the generation and energy storage assets that are
deployed in the development.

The Parties to this Agreement acknowledge that IFP is a public entity subject to the Idaho
Public Records Act, Idaho Code § 74-101, et seg. The parties acknowledge the parties’
mutual agreement and belief that the Shared Data is exempt from public disclosure under
Idaho Code § 74-107 as a “Trade Secret,” as defined in that statute. In the event that IFP
receives a public records request for the Shared Data, IFP shall notify Customer. Customer
may seek an injunction to prevent IFP from releasing the Shared Data, seek to intervene in

Net Metering Pilot Project - Orchard Park Energy LLC Page 4 of 10

any public records litigation that results from a denied request for the Shared Data, or take
any other action Customer believes is in its best interest to protect the Shared Data from
public disclosure. However, no breach of this Agreement shall occur in the event that IFP
is required to disclose the Shared Data pursuant to a court order to disclose the Shared
Data.

7. MAINTENANCE.

- Except for bi-directional metering equipment owned and maintained by IFP, all equipment
on Customer’s side of the delivery point, including the required disconnecting switch, shall
be provided and maintained in satisfactory operating condition by Customer at Customer’s
sole expense and shall remain the property and responsibility of the Customer. IFP shall
bear no liability for Customer’s equipment or for the consequences of its operation.

8. TERMINATION

a. Customer may terminate this Agreement at any time and for any reason upon at
least six (6) months written advanced notice to IFP of intent to terminate. Upon
termination the Customer and/or Customers can receive service under current
policies and rates in place at that time.

b. IFP may terminate this Agreement if any of the following occur:

i. Customer’s power bill remains unpaid in full past thirty (30) days from the
date of billing, as listed on Customer’s utility bill.

ii. Customer fails to remedy violations of this Agreement, IFP’s Service
Policy, or City Ordinance in a timely and prudent manner after delivery of
written notice of such violation(s).

c. IFP may terminate this agreement in the event that IFP adopts a time of day and
time of demand Net Metering billing option that IFP makes generally available to
all customers during the term, or an extended term, of this Agreement. In order to
trigger this subsection, the generally available Net Metering option must include an
aggregated rate structure. IFP shall give Customer six (6) months' written notice
prior to terminating this Agreement pursuant to this subsection.

9. PAYMENT OF POWER BILL

The Customer’s Power Bill shall be due and payable thirty (30) days after the bill is
produced by IFP. Unpaid balances due shall bear interest and associated fees pursuant to
IFP rate policies for the Commercial Customer rate class in effect during the relevant
period of time. In the event that the Customer does not pay within the thirty (30) days they
will be notified of disconnect of service to the development in writing and have thirty (30)
days to remedy before disconnection of service, termination of this agreement and the
movement of all current service policy individual customers to IFP’s standard rates and
electrical service access/connection.

10. CONTRACT ASSIGNMENT

The rights and obligations of the Parties to this Agreement may not be assigned by either

Net Metering Pilot Project - Orchard Park Energy LLC Page 5 of 10

Party except upon the express written consent of the other Party, which consent shall not
be unreasonably withheld or delayed such written consent shall be given within thirty (30)
days of written OR e-mail notice by either party

11. NOTICES
All notices required or permitted to be given pursuant to the terms hereof shall be deemed
to have been delivered upon deposit in the United States mail, postage prepaid, certified
mail, return receipt requested at the following address, or such other address which may be
delivered in writing to the receiving party:

Attn: General Manager Idaho Falls Power
P.O. Box 50220

Idaho Falls, ID 83405

(208) 612-8430

Fax:

Email:

Attn: Dell Loy Hansen

299 S Main Street Suite 2400
SLC, UT 84111

Fax:

Email:

12, COMPLETE AGREEMENT

This writing evidences the complete and final agreement of the parties on this subject
matter and all other previous agreements, representations, negotiations or statements not
expressly set forth herein shall be of no force or effect. This Agreement shall not be
modified except in a writing signed by both of the parties hereto.

13. INDEMNITY AND LIABILITY.

Customer shall defend, hold harmless, and indemnify IFP and its directors, elected
officials, officers, employees, and agents against and from any and all loss, liability,
damage, claim, cost, charge, demand, or expense (including any direct, indirect or
consequential loss, liability, damage, claim, cost charge, demand, or expense, including
attorney’s fees) for injury or death to persons and damage to property arising out of or in
connection with (a) the engineering, design, construction, maintenance, repair, operation,
supervision, inspection, testing, protection or ownership of Customer’s electrical
generation facilities, or (b) the making of replacements, additions, improvements or
reconstruction of Customer’s electrical generation facilities. This indemnity shall apply,
notwithstanding the active or passive contributory negligence of IFP, provided, however,
IPF shall not be indemnified hereunder for its loss, liability, damage, claim, cost, charge,
demand, or expense resulting from its sole liability or percentage of negligence or
comparative fault.

Net Metering Pilot Project — Orchard Park Energy LLC Page 6 of 10

IFP agrees, to the extent permitted by the Idaho Constitution and the Idaho Tort Claims
Act, Idaho Code § 6 901, ef seq., to defend, hold harmless, and indemnify Customer and
Customer’s officers, employees, and agents against and from any and all loss, liability,
damage, claim, cost, charge, demand, or expense (including any direct, indirect or
consequential loss, liability, damage, claim, cost charge, demand, or expense, including
attorney’s fees) for injury or death to persons and damage to property arising out of or in
connection with from the intentional or negligent actions of IFP or of IFP’s employees.
This indemnity shall apply, notwithstanding the active or passive contributory negligence
of Customer, provided, however, Customer shall not be indemnified hereunder for its loss,
liability, damage, claim, cost, charge, demand, or expense resulting from its sole liability
or its percentage of negligence or comparative fault.

14. NO PARTNERSHIP OR JOINT POWERS AGREEMENT INTENDED

Except where specifically stated in this Agreement to be otherwise, the duties, obligations
and liabilities of the Parties are intended to be several and not joint or collective. Nothing
contained in this Agreement shall ever be construed to create an association, trust,
partnership, or joint venture or to impose a trust or partnership duty, obligation, or liability
on or with regard to either Party. Nothing in this Agreement shall be construed to create a
Joint Powers Agreement. Each Party shall be individually and severally liable for its own
obligations under this Agreement.

15. ACCESS AND EASEMENTS

The Customer grants IFP the right of access to the property for the purpose of installing,
operating, maintaining and removing IFP’s property, equipment or other facilities. The
Customer shall grant IFP unlimited access to the property as may be necessary for IFP to
meet the requirements of this Agreement. IFP personnel shall follow all safety rules,
regulations and instructions set forth by the Customer.

16. JURISDICTION AND VENUE

It is agreed that this Agreement shall be construed under and governed by the laws of the
State of Idaho, including the terms, conditions, and provisions that govern electric service
delivery as contained the Idaho Falls City Code, as presently exist or as may be amended
hereafter. In the event of a conflict between the terms and conditions of this Agreement
and the Idaho Falls City Code, the Idaho Falls City Code shall prevail.

In the event of litigation concerning this Agreement, it is agreed that proper venue shall be
the District Court of the Seventh Judicial District of the State of Idaho, in and for the
County of Bonneville.

17. SEVERABILITY.

Should any provision of this Agreement be or become void, illegal, or unenforceable, the
validity or enforceability of the other provisions of this Agreement shall not be affected

Net Metering Pilot Project — Orchard Park Energy LLC Page 7 of 10

and shall continue in force. The parties agree, however, use their best endeavors to agree
on the replacement of the void, illegal, or unenforceable provision(s) with legally
enforceable clauses which correspond as closely as possible to the sense and purpose of
the affected provisions and this Agreement as a whole.

18. NON-DISCRIMINATION

Customer shall not discriminate against any employee or applicant for employment on the
basis of race, color, religion, creed, political ideals, sex, sexual -orientation, gender
identification/expression, age, marital status, physical or mental handicap, or national
origin.

19. ANTI-BOYCOTT AGAINST ISRAEL ACT

Pursuant to Idaho Code section 67-2346, if payments under this Agreement exceed one
hundred thousand dollars ($100,000) and Customer employs ten (10) or more persons,
Customer certifies that it is not currently engaged in, and will not for the duration of this
Agreement engage in, a boycott of goods or services from Israel or territories under its
control. The terms in this Paragraph that are defined in Idaho Code section 67-2346 shall
have the meaning defined therein.

20. CERTIFICATION OF NO CHINESE OWNERSHIP
Pursuant to Idaho Code § 67-2359, Customer certifies that Customer is not currently owned
or operated by the government of the People’s Republic of China and will not, for the

duration of this Agreement, be owned or operated by the government of the People’s
Republic China.

[Intentionally Left Blank — Signature Page to Follow]

Net Metering Pilot Project - Orchard Park Energy LLC Page 8 of 10

IN WITNESS WHEREOF, the Parties hereto have caused this Agreement to be executed as of
the date indicated above.

“TFP”

“Customer”
City of Idaho Falls, Idaho, dba Idaho Falls Power Orchard Park Energy LLC

Mayor, City of Idaho Falls, Idaho

STATE OF IDAHO )

) ss.
County of Bonneville )

On this | qth day of 2024, before me, the undersigned, a
notary public for Idaho, personally appeared Rebecca L. Noah Casper, known to me to be the

Mayor of the City of Idaho Falls, Idaho, the municipal corporation that executed the foregoing

document, and acknowledged to me that they are authorized to execute the same for and on
behalf of said City.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal the day

and year fi iTshe Rife,
s ES Tig eo aes lias

e . Botary Public of Idaho
(Seal f WOTAR y Besiding at:

; Bly Commission Expires:_|

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Net Metering Pilot Project — Orchard Park Energy LLC Page 9 of 10

STATE OF UTAH )
) ss.
County of Salt Lake )

On this it day of Quptemlact , 2024, before me, the undersigned, a
notary public for Idaho, personally appeared Dell Loy Hansen known to me to be the Manager
of Orchard Park Energy LLC, a Utah Limited Liability Company that executed the foregoing
document, and acknowledged to me that they are authorized to execute the same for and on
behalf of said Orchard Park Energy LLC.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed my official seal the day
and year first above written.

Notary Public of Utah
(Seal) Residing at: \No\yor ( Dwitty / Norn Ogden

My Commission Expires: Ty 159.02 4

SARAH CALL
*\ Notary Public - State of Utah B
Comm. No. 738154

= [y
/$f/ My Commission Expires on
Toes Jul 15, 2028

Net Metering Pilot Project —- Orchard Park Energy LLC Page 10 of 10

Exhibit “A”

Approved Development Plat

Net Metering Pilot Project — Orchard Park Energy LLC Exhibit “A”

WASATCH APPLE SUBDIVISION
A SUBDIVISION OF THE CITY OF IDAHO FALLS, BONNEVILLE COUNTY, IDAHO, ©
LOCATED IN THE NW % OF SON 29, T.2N., R.38E., B.M.,.

NWCOR SEC. 29 .
Crer Ove LS. NO. 700
4 . 1 - ‘
INSTRUMENT NO. 1638497 . LEGEND
ee te oe a ee ee CACHATID POMT
FORO 1" REBAR VEIN CAP STAMPED PLS toes
FOUND 80° REBAR AS NOTED -
CET 80 REBAR ETI PLASTIC CH OLS Thad?
SSTag” REBAR ATH PASTS CAP PLE, 1067

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OLTEIOOR STRENT INTEREECTIONS ME" REBAR WAT
MMEILM CAP P, LS. (2637 SET ATA SUTURE OATE AS
SON ON INTERIOR MONUMENT COMPLETION CEATICATE |

DITLIIOR LOT CORMERS UD REBAR WETHPLAETIO
CAPP. LS, 1265? TO BE SET ATA PUTURE DATE AS HOM
| SCCEICOR MOMLIATT COMPLETION CLATIACATE

oe eo a a a wo

(AETTING PUBUS UTILITY EASEMENT Ie (PUL)
PUBLIC UTRITY EASEMENT UNE (PLR)

CROSS ACCESE EASOMENT LOE (CAL)
‘POKT OF OCcRecND
POLIS UTESTY EASEMINT

BASIS _OF BEARING

‘THE GEAFUNG ALONG THIS LUNE [S THE BASIS FOR ALL OTHER

OM THIS SURVEY. BEARING RELATES
DRRECTLY TO THE “CITY OF IDAHO FALLS COORDINATE SYSTEM OF
2004", WHICH [9 DERIVED FROM THE IDAHO STATS PLANE:

(BASIS OF BEARING SEE NOTE) S 00°06'S7" E 2622.45'

Curve Tablo 4.719 ACRES 5S BEING OEDICATED FOR PUSUC RIGHT-OF-WAY

SSS SSS SS) smcorsumane
[co] war [amor | esrer | ewer | ver SHRWA BOO LOT BLOCKS, AWD STRESTS AS SHOWN HEREOR.
SURVEYS. Coan A

WM COR. SEC. 29° om SHEET 1 OF 3

PAF BY PLS. NO. 12457 : weramarw ane . ; 2104 Srgke River Poy FT ORROCKS

INSTRUMENT NO. 1328195 : ; ne . Kaho Fats cho
: APL ian 208622123 BNGINBERS

WASATCH APPLE SUBDIVISION
A SUBDIVISION OF THE CITY OF IDAHO FALLS, BONNEVILLE COUNTY, IDAHO,
LOCATED IN THE NW% OF SECTION 29, T.2N., R.38E., B.M.,

KEYSTONE ADDITION
CXVISION NO, 1 - 1ST AMENDED

LEGEND

CALCURATED POT

FOUND GS" REBAR WITH CAP STAMPED. PLS 10046“
FOUND Ar REBAR AS KOTED

SET GE REBAR WITH PLADTIC CAP - PLD. 12457

SETUZ" REAR WITH PLASTIC CAP - PLS, 12457

INTERIOR STREET INTERSECTIONS S80" REZARWATH TD
ALUMINUM CAP P, LS. 12457 SET AT APUTURE DATE AS
SHOWN OF INTERZOR MONUMENT COMPLETION CERTIFICATE.

SXTEFOOR LOT CORKERS 127° REBAR WITH PLASTIC
CaP P.US. 12437 TORE SET ATA FUTURE DATE AS Cre
. (ON SCTERCOR MOMUMEXT COMPLETICN CERTIACATE
PLSSCORMER

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MATCH UNE {

EXISTING PUBLIC UTRITY EASEMENT UNG (P.U.E.)

PUSLIC UTRITY EASEMENT LINE (P.U.E}

CROSS ACCESS EASEMENT UNE (CAE)
DOT OF BEGNOEND

PUCLUICUTRITY EASEMENT

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FOUND 2" ALUMINUM CAP a ; Suite 205 HORROCKS
CP8F BY P.LS.NO.12457 ; wus Idaho Falls, idaho -«» SNARRENNNNNREND [7 Sane
INSTRUMENT NO. azei9t . Main: 208-522-123 BNGINBEBRS

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WASATCH APPLE SUBDIVISION

SeconoeR's CERTIFICATE. 7

IMEREBY CERTIFY THAT THE FOREGOING PLAX WABATCH APPLE SUBDIVISION WAS
RECORDER OF BONXEVILLE COUNTY. IDAHO,

TREASURERS CERTIFICATE .

1, THE UNDERSIGNED COUNTY TREASURER It AND FOR THE COUNTY OF BONNEVILLE, STATE OF (DAKO,
PURSUANT TO THE RECUR EME ITS OF ke. $50 1208, OO HEREBY CERTUY THAT ALL COUNTY PROPERTY TAKES
THE GOUNDARY DESCRIPTION SHOWN KEREON ARE.

EALTH DEPARTMENT CERTIFICATE OF APPROVAL

SANITARY RESTRICTIONS AS REQUIRED BY LC. §$0-1326 HAVE BEEN SATISRED BASED.ON THE DEPARTMENT OF

ae ee ee ee a i are eae PD ItaT aDtmchons euttris OuTk
IMPOSED ON THE DEVELOPER FOR Fregitnrertennnet staan ieactaalbopabclenentp litre iatied

Be A Ab Rtn irene tte OR SEWER/SEPTIC FACKITIES WERE CONSTRUCTED.
ON ‘WITH APPROPRIATE BUILOING PERMITS 1 ORINSING WATER OA SEWER

SOUL) ‘CONSTRUCTING THOSE

CITY'S ACCEPTANCE

THE ACCOMP? PLAT WAS OU AEEEETED AND APPROED GY THE CITY COUNCIL OF IDAHO FALLS
ADOPTED THES 202d.

KENT J. FUOAL, PE S247
COUNTY SURVEYOR'S VERIFICATION

Pipette lhesrinees LAND SURVEYOR IN THE STATE OF IDAHO AND THAT I HAVE

WA TER RIGHTS DISCLOSURE ‘
NOTICE IS HERESY GIVEN THAT ALL LOTS OR PROPERTY INCLUDED WITHIN THIS PLAT ARE WITHGN TKE IDAHO

13505,
‘STREET, AND 25TH STREET, HAVE PETITIONED FOR AND
SEEN REMOVED FROM ALL FUTURE IRRIGATION WATER RIGHTS.

care_ 3-73-22 weormuentw, 1229005
INTERIOR MONUMENT COMPLETION CERTIFICATE

FURSHANT TO TE RECRARESIENTS OFLC $OO31 1 G804392. AND LC. $5195 CARSSTOOUER ADA,
$90-1209 ON OR BEFORE SULY 6, 2022,

DRINKING WATER SYSTEM CERTIFICATE.

PURSUANT TO LC, §60-1334, THE OWNER DOES MEREDY, CERTIFY THAT ALL LOTS SHOW ON THES PLAT ARE
GUGIBLE TO RECEIVE WATER FROM THG CITY OF IDAHO FALLS MEUNICIPAL WATER SYSTEM, ANO SAID CITY HAS .

AGREED IN WRITING TO PROVIDE CULINARY WATER SERVICE TO SAID LOTS PURSUANT TO THE PROVISIONS:

OF coun sr ME BANO PL CY COOH AS AIOED FRONT TO TIME,

IN WATNESS WHERSOP, OWNER HAS HEREUNTO SET ITS SGHATURE THES, ioe

~-2022-

” BOUNDARY DESCRIPTION.

APARCEL OF LAND LOCATED IN THE NORTHWEST QUARTER OF SECTION 29, TOWNSHIP 2 NORTH,
BOISE MEFUDIAN, BONNEVILLE COUNTY, IDAHO MORE PARTICULARLY DESCRIBED

CORNER OF SAID SESTION 2, BEDKG MARKED DY AST REGAR
s OXSTRUMENT NO,

ADDITION GIVISION AO.
18 ‘THENCE ALONG THE EAST LINE OP SAI WEST JENNIE LEB ADOITION DIVISION NO. 15; NORTH

‘OF WHICH RADIUS BEARS NORTH 00°S1'S2" EAST:
(2 _ THENCE 537,72 FEET ALONG THE ARC OF SAID 632.08 FOOT RAIKUS CURVE TO THE LEFT
‘THROUGH A CENTRAL ANGLE OF 231572" AND A LONG CHORD THAT BEARS NORTH 78412" EAST
335,41 FEET TO A PORT OF REVERSE CURVATURE OF A 717.93 FOOT RADIUS CURVE CONCAVE TO
‘THE SOUTHEAST OF WHICH RADIUS BEARS SOUTH 2243725" EAST; (3 THENCE 200.57 FEET
, ALONG THE ARC OF SAID 717.63 FOOT RADXUS CURVE TO THE RIGHT THROUGH A ANGLE
OF 20°446" AND A LONG CHORD THAT BEARS NORTH 77°37S2" EAST 258.05 FEET TO THE WEST
LING OF WEST JENOUE LER ADDIMON DIVISION NO. 18, INSTRUMENT NO. 629673; THENCE ALONG
SAID WEST UNG, SOUTH GT'OF EO" EAST 34.06 FEET TO A PONT OF NON-TANGENCY OF A 20.00 FOOT
RADIUS CURVE CONCAVE TO THE SOUTHWEST OF WHICH RADIUS BEARS SOUTH 014532" EAST;
THENCE CONTINUING ALONG SAID WEST LINE, 32.26 FEET ALONG THE ARG OF SAID 20,00 FOOT
RADIUS CURVE TO THE RIGHT THROUGH A CENTRAL ANGLE OF 62°2800" AND A LONG CHORD THAT
SOUTH 4573602" EAST 28.87 FEET TO THE SOUTH UNE OF SAD WEST JENRIE LEE ADDITION

A
‘THAT OSARS NORTH 45°47 17" EAST 28.18 FEET; (Q ‘THENCE SOUTH 00°S0Z7” EAST 232.54 FEET

GAO WEST UNE, SOUTH 69°11" BAST 22.20 FEET; THENCE

SOUTH Oo'O340" WEST 80.00 FEET TO THE NORTHEAST CORNER OF WARRANTY OEED, INSTRUMENT
WO, 1483174: THENCE ALONG THE NORTH LINE OF SAD WARRANTY DEED, NORTH 6971172" WEST
6.01 FEET; THENCE ALONG THE WEST LINE OF SAID WARRANTY DEED, SOUTH OFO522" WEST 118.24
FEET THE NORTH UNE OF WARRANTY DEED, INSTRUMENT NO. 148262; THENCE ALONG SAID
MONTH LN, NORTH 9°31" WEST 154.85 FERT, THENCE ALONG THE WEST LINE OF SAI.

WEST 29.46 FEET: (7) THENCE NORTH C3°Oe'ST* WEST 250.68 FERT TO THE POINT OF BECINKING,
PARCEL CONTAINS 00,853 ACRES.

1 CURISTOPYER ADIOS. LUCENSED PROFESSIONAL LAND: SURVETOR IN TH STATE OF KANG,
00 HEREBY CERTIFY TKAT THE SURVEY OF THIS SUBDIVISION, DESIGNATED AS WASATCH APPLE

‘SUBOIVISION, WAS MADE UNDER MY DURSCHEN, AND vYAT OAD SUBDIVISION IS TRULY AMO
CORRECTLY SURVEYED AND STAXED AS PROVIDED BY LAW AND IN ACCORDANCE WITH THE
ACCOMPANYING PLAT AS DESCRIBED HEREON,

A SUBDIVISION OF TO‘THE CITY OF IDAHO FALLS, BONNEVILLE COUNTY, IDAHO,
LOCATED IN THE NW % OF SECTION 29, T.2N., R. 38E., B.M.,

OWNER’S DEDICATION

tatiidalenliisibatisust weil Sal a NR eR a TTP Upe SERRE aera UEErESuenrueny
KNOW ALL MEM BY THESE PRESENTS: THAT THE UNDERSIGNED WPP APPLE AND, LIC, AUTAH LOMITED UABIITY

(5 THE LAWFUL OWNER OF THE TRACT OF LAND INCLUDED WITHIN THE BOUNDARY DESCRIPTION SHOWN
HERZON AND KAS CAUSED THE SAME TO 68 PLATTED AND DIVIDED INTO BLOCKS, LOTS, AND STREETS, WHICH PLAT
SHALLHEREAFTER 8£ KNOWN AS WASATCH APPLE SUBDIVISION, A SUBOIVIDION OF THE GTY OF IDAHO FALLS,
(DANO, BONNEVILLE COUNTY, IDAHO. .
‘BEST FURTHER KNOWN THAT OWNER OOES HEREBY OEDICATE GRANT AND CONVEY TO THE PUBLIC, ALL STREETS
AID EGHT-OF-WAYS SHOWN HEREOM, THAT OWNER ALSO DOES GRANT AND CONVEY TO THE CTY OF
IDAHO FALLS ALL PUBLIC EASOMENTS FOREVER AS IRRIVOCABLE PERMANENT RON-EXCLUSIVE PULUC EASEMENTS:
AS SHOWN AND DESCRIBED HEREON,

OWNER OCES HEREBY GRANT AND CONVEY TO LOTS 4 AND 5 OF BLOCK 1, A PRIVATE CROSS-ACCESS EASEMENT AS
SHOWN AND DESCRIBED HIRION AND LABELED AS CA.E. THE SAID PRIVATE CRUSS-ACCESS EASEMENT [5 GRANTED
BY THE MUTUAL CONSENT AND AGREEMENT GETWLEN THE PARTIES, THE ADEQUACY AND RECEIPT OF WHICH (S'

HEREBY ACKNOWLEOGED, THAT THE OWNER ALSO DOES HEREBY GRANT, BARGAIN, AND CONVEY TO THE OWNERS:

OESCRIBIO HEREIN IN COMMON WITH ALL PERSONS DESIGNATED TO HAVE A LIKE RIGHT AT ALL TIMES HEREAFTER,
FOAJNGRESS AND EGRESS AND VEHICULAR ACCESS, ANO A PERPETUAL EASEMENT FOR ROADWAY PURPOSES, ON
ANO ACROSS THE PROPERTY, EXCEPT FOR PARKING, THAT OWNER ALSO DOES HEREBY GRANT AND CONVEY TO THE
CITY GELGAHO FALLS FOREVER A NON-EXCLUSIVE (RREVOCABLE EASEMENT FOR RIGHT-OF-WAY FOR EMERGENCY
VEHICLES AND EMERGENCY RESPONDERS, ACROSS THE CROSS-ACCESS EASEMENTS CAE. .

OWNER, OA ITS HEIRS, SUCCESSCRS CR ASSIGNS, AOREE THEY Wit CONSTRUCT NO PERMANENT STRUCTURE
WITHIN OR UPON ANY PUSLIC EASEMENT SHOWN KEREON, AND THE CITY GF IDAHO FALLS AND ITS SUCCESSORS,
ASSIGNS, PERMITTEES OR LICENSERS SHALL ALSO HAVE THE RIGHT TO REMOVE, CUT CR TRIM ANY TREES, BRUSH,
ORNAMENTAL SHRUBBERY OR PLANT WHICH MAY INSURE OR INTERFERE WITH THE USE THEREOF FOR (TS INTENDED
PURPOSES, AND CITY OF IOAHO FALLS SHALL KAVE THE RIGHT, TO REMOVE ANY OBSTRUCTIONS ON SAID
‘CROSS-ACCESS EASEMENT WHICH MAY DUURE OR (INTERFERE WITH THE CITY OF {DAKO FALL'S USE THEREGF, SUCH
RIGHT OF REMOVAL MAY BS EXERCISED WITHOUT PRIOR NOTICE TO OWNER OR OWNER'S HEIRS, SUCCESSORS, OR
ASSIGNS. .
CWNER OF ITS HORS, SUCCESSORS OF ASSIGHS FURTHER ATREE THAT THEY SHALL NOT PLANT ANY TREES, SRUSH,
ORNAMENTAL SHRUBBERY OR PLANTS WHICH MAY KINDER THE SAFE AND EFFICIENT UTILIZATION OF SAID
CASEMENTS, .
OWNER CR ITS HEIRS, SUCCESSORS OR ASSIGNS, FURTHER AGREE THAT THEY SHALL CONSTRUCT NO STRUCTURES OR
ANY OSSTRUCTIONS ON SAID CROSS-ACCESS EASEMENTS, INCLUDING ELIT HOT LIMITED TO GATES,
OR VEHICLES OF ANY TYPE.
OWKER GR ITS HERS, SUCCESSORS OR ASSIGNS, FURTHER AGREE TO MAINTAIN THE SAID CROSS-ACCESS EASEMENTS
AND TO RIMGVE SNOW PURSUANT TO THE REQIAREMENTS OF THE INTERNATIONAL FIRE CODE $503 AST IS,
AMINDED FROM TUME TO TIME, AND AS ADOPTED BY THE CITY OF IDAHO FALLS, IDAHO.
OWNER OR ITS HERS, SUCCESSORS OR ASSIGNS HEREBY RALEASES THE CITY OF IDAHO FALLS AND [TS SUCCESSORS,
ASSIGNS, PERMITEES OR LICEKSEES FROM ANY CLAIM FOR DAMAGES, BASED UPON CONCEALED OR UNDISCLOSED
PRIVATE DMPROVEMERTS CONSTRUCTEO OR PERMITTED TO CE CONSTRUCTED SY CWKER GR (TS SUCCESSORS OR
ASSIGHS WITHIN ANY PUSUC EASEMENTS, SUBSEQUENT TO RECORDING THIS SULDIVISION, THAT MAY BE INCURRED
AS ARTSULT OF THE CITY OF OAHO FALLS AND ITS SUCCESSORS, ASSKGNS, PERMITEES OR UCENSEES ORDINARY USE
(OF THE PUSLIC EASEMENTS WITH OUE CARE.
OWNER OR ITS KERS, SUCCESSORS ON ASIGNS DO HEREBY WARRANT ANO SHALL DEFEXD SUCH DEDICATION AND
CONVEYANCES IN THE QUIET AND PEACEFUL POSSESTION OF THE PUBLIC OR THE CITY OF IDAHO FALLS, OR EACH LOT
{OVERER AS THE CASE MAY BE, AGAINST SAID OWNER AND ITS MEIXS AND ASSIGHS, AND AGAINST EVERY PERSCN
WHOSOEVER WHO LAWRILLY HOLDS OR WHO LATER CLAIMS TO HAVE LAWFULLY HELD ANY RIGHTS IN SAID
ESTATE AS OF THE DATE HEREOF, -

ry WKEREOS, CWER KAS HEREUNTO SUBSCRISCO ITS SEAL AND SGATURE Tas “7 _DaY OF
20.2ibe

WAP APPLE LAND, ULE (OWNER)

THE UNDERSIGNED, A NOTARY PUBLIC IN AND

WITKESS WHEREOF, | HAVE KEREUNTO SET MY RAND AND AFFIXED MY OFFICIAL GEAL THE OAY ANO THE

a aes NATHAN SDS
paints De cosate | COUNTY, VIAH

Oa“ BTATE OF Ura
CoLOMS SON EDO RON GATE. Sitoaray

Qe

Comeniston 4 712687
SHEET 3 OF 3 |
ia" HORROCKS
tdaho Falls, Idzho =e a .
Main: 208-622-1223 ENGINEERS

Memorandum

File #: 24-320 City Council Meeting

FROM: Bear Prairie, General Manager
DATE: Friday, August 30, 2024

DEPARTMENT: __ Idaho Falls Power

Subject
Orchard Park Energy Net-Metering Pilot Project - Power Sales Agreement

Council Action Desired

C] Ordinance CI Resolution C] Public Hearing

&] Other Action (Approval, Authorization, Ratification, etc.)

Approve this Power Sales Agreement with Orchard Park Energy as a first-of-kind Net-Metering Pilot Project and give
authorization to the Mayor and City Clerk to execute the necessary documents (or take other action deemed
appropriate).

Description, Background Information & Purpose

Orchard Park Energy LLC. has developed an innovative solar and battery system that will help them decrease or avoid
pulling electrical power from Idaho Falls Power’s (IFP’s) distribution system during peak hours of the day. Where IFP does
not generate sufficient electrical energy to meet customer demand during peak hours, IFP must purchase additional
electricity on the open market. Orchard Park Energy’s storage and generation will help lower its demand during peak
periods, which will benefit all IFP customers by lowering the high-cost market purchases that IFP must make. This
agreement establishes the terms and conditions under which IFP will agree to purchase Orchard Park Energy’s excess
energy and charge for Orchard Park Energy’s consumption of IFP energy. The term of the Agreement is for ten (10) years,
with an option to terminate, including in the case that IFP adopts a generally available net-metering option for all its
customers.

Alignment with City & Department Planning Objectives

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O O O O O C) xX O

B

The action supports our readiness for alternate energy solutions promoting community sustainability objectives. This
action also supports IFP’s Strategic Plan for energy sustainability.

Interdepartmental Coordination
The City Legal Department and Idaho Falls Power coordinated on this agreement.

City of Idaho Falls Page 1 of 2 Segre \l, LOD Printed on 9/1 ee
TROCON bb -0

File #: 24-320 City Council Meeting

Fiscal Impact
N/A

Legal Review
The City Legal Department concurs that this action is appropriate.

City of Idaho Falls Page 2 of 2 Printed on 9/10/2024

powered by Legistar™

Page 1 of 4 
Net Metering Pilot Project - Orchard Park Energy LLC 
AMENDMENT TO 
POWER SALES AGREEMENT 
(Net Metering Pilot Project) 
THIS AMENDMENT TO THE POWER SALES AGREEMENT BETWEEN CITY OF, 
IDAHO FALLS AND Orchard Park Apartments (hereinafter "Amended Agreement"), is made 
this ____ day of ________________ ("Effective Date"), by and between the City of Idaho Falls, 
Idaho, dba Idaho Falls Power ("IFP"), a municipal corporation of the State of Idaho, whose address 
is 140 S. Capital Ave., Idaho Falls, Idaho 83402 and Orchard Park Energy LLC, ("Customer") a 
Utah Limited Liability company whose address is 299 S Main Street Suite 2400, Salt Lake City, 
Utah 84111. IFP and the Customer are sometimes referred to in this Agreement collectively as the 
"Parties" and individually as a "Party." 
RECITALS 
WHEREAS, Parties entered into a prior agreement dated September 12, 2024 (“Original 
Agreement”); and 
WHEREAS, energy rates often fluctuate and require IFP to reassess and reevaluate its rates for its 
customers; and 
WHEREAS, IFP has experienced recent changes in market rates; and 
WHEREAS, Parties have previously discussed this change in rates and are in agreement that the 
rate changes for this Amended Agreement still benefit Customer in this current market; and 
WHEREAS, this Amended Agreement will only make minor changes to the Original Agreement, 
and all other provisions, terms and conditions of the Original Agreement shall remain in full effect 
and force. 
NOW, THEREFORE, in consideration of the mutual covenants contained in this Amended 
Agreement, and of other good and valuable consideration, the receipt and sufficiency of which are 
hereby acknowledged, the Parties agree as follows: 
1. Rate adjustments shall be made to the Original Agreement’s Section 5, which is entitled
“BILLING METHODOLOGY.” The enforcement date for these rate adjustments
shall be enforced on October 1, 2026. Prior to that date, the rates as indicated in the
Original Agreement shall control. New language for that section is set forth below.
Customer shall be charged for the Net Energy supplied by IFP each Billing Period using
the following rates:
Energy Rates: 
Peak Hours $0.0910 Per kWh 
Non-Peak Hours$ $0.040 Per kWh 
Demand Rates: 
Peak hours $22.00 Per kW 
Non-Peak $6.00 Per kW

Page 2 of 4 
Net Metering Pilot Project - Orchard Park Energy LLC 
 
IFP shall have authority to adjust Energy and Demand Rates from time to time, without 
approval from City Council, as deemed appropriate by IFP pursuant to changes and fluctuation 
in the market. If IFP exercises its authority to adjust Energy and Demand Rates, it shall 
provide Customer with thirty (30) days’ notice of its intent to effectuate such rate change. 
 
IFP shall aggregate from each Service Point on Customer's Premises to determine the Net 
Energy supplied to Customer and issue a single electrical bill for the Premises. 
Customer shall not resell power supplied to Customer by IFP nor shall Customer violate 
the terms of Idaho Falls City Code § 8-5-9. 
Nothing in this paragraph shall prohibit Customer from passthrough billing electrical 
charges to its tenants, provided that Customer's passthrough bill shall not charge any 
tenant an electrical charge that would exceed what the tenant would pay to IFP if the 
tenant was a direct customer of IFP under the service policy that determines their 
appropriate customer rate class. 
 
Where Customer's generation exceeds the electricity supplied by IFP during a billing period, 
IFP shall credit Customer for energy delivered to IFP during the billing period for the net 
energy that flowed into IFP's electrical supply system following the same rate and 
methodology as the current net metered rate class and policy for standard net metered 
customers. 
IFP reserves the right to modify these rates at any time in the future with three (3) months' 
notice to the Customer. 
 
IFP reserves the right to add a third time period that can be named solar hours which would 
run from 0900 - 1700 Mountain Time in which this would be the lowest priced period in 
the time-of-day segments. This could be used to ensure battery charging is accomplished 
in the most cost-effective time for IFP and its other customers to enable this Pilot rate 
structure to gain the maximum benefit through efficient dispatch of the distributed resources 
owned and operated by the Customer. 
 
Net-metered energy will be netted in the time segment of the time-of-day rate. The Customer 
is eligible to charge and discharge the battery systems from and into IFP's grid. In the event 
that more energy is sold to IFP on a net basis than is consumed by the development in any 
billing period this energy will be purchased by IFP at the standard net-metering rate defined 
for other net-metering customers. Currently this rate is the wholesale market price for the 
Mid-Columbia for that period in time. 
 
2. 
A new Section 21 shall be added to the Original Agreement as follows: 
 
ANTI-BOYCOTT OF CERTAIN SECTORS. 
 
Pursuant to Idaho Code § 67-2347A, if payments under this Agreement exceed one hundred 
thousand dollars ($100,000) and Customer employs ten (10) or more persons, Customer 
certifies that it is not currently engaged in, and will not for the duration of the Agreement 
engage in, a boycott of any individual or company because the individual or company 
engages in or supports either (1) the exploration, production, utilization, transportation, sale,

Page 3 of 4 
Net Metering Pilot Project - Orchard Park Energy LLC 
 
or manufacture of fossil fuel-based energy, timber, minerals, hydroelectric power, nuclear 
energy, or agriculture; or (2) the manufacture, distribution, sale, or use of firearms, as defined 
in Idaho Code § 18-3302(2)(d). The terms in this Section that are defined in Idaho Code § 
67-2347A shall have the meaning defined therein. 
 
3. 
Except as amended by this Amended Agreement, the Original Agreement remains in full force 
and effect. In the event this Amended Agreement and the Original Agreement conflict, the 
Agreement shall control. 
 
 
[Intentionally Left Blank - Signature Page to Follow]

Page 4 of 4 
Net Metering Pilot Project - Orchard Park Energy LLC 
IN WITNESS WHEREOF, the Parties hereto have caused this Agreement to be executed as 
of the date indicated above. 
"IFP" 
"Customer" 
City of Idaho Falls, Idaho, dba Idaho Falls Power 
Orchard Park Energy LLC 
By: 
By: 
Mayor, City of Idaho FalIs, Idaho 
STATE OF IDAHO) 
STATE OF UTAH) 
ss. 
ss. 
County of Bonneville) 
County of Salt Lake) 
Date:
Date:

Memorandum
File #: 26-359
City Council
DATE:  Thursday, September 17, 2026
AGENDA:   Regular
FROM:  Linda Lundquist, City Clerk
DEPARTMENT: Mayor's Office
Title
Ordinance Amending Title 4, Chapter 12, Section 7, Itinerant Merchant License
☒ Ordinance
☐ Resolution
☐ Quasi-Judicial Public Hearing
☐ Legislative Public Hearing
☐ Confirmation/Consent/Acceptance
☒ Approval/Authorization/Ratification
Action(s) Requested:
Adopt the Ordinance amending Title 4, Chapter 12, Section 7 under a suspension of the rules requiring three
complete readings, and request that it be read by title and published by summary (or take other action
deemed appropriate).
Description, Background Information, Purpose:
The proposed Ordinance eliminates the licensing and bonding requirements for itinerant merchants (persons
or businesses selling or offering to sell goods, wares, merchandise, or services from non-permanent
structures) who are approved by the Director of Parks & Recreation to participate in their Special Events,
thereby reducing costs and administrative oversight while providing greater flexibility in vendor management.
This item has been reviewed by the City’s Legal & Finance Departments.
City of Idaho Falls
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ORDINANCE – TITLE 4, CH. 12, SEC. 7 EXCEPTION TO ITINERANT MERCHANT LICENSE REQUIREMENT 9.16.26 
Page 1 of 3 
 
ORDINANCE NO. _________ 
  
 
 
AN ORDINANCE OF THE CITY OF IDAHO FALLS, IDAHO, A MUNICIPAL 
CORPORATION OF THE STATE OF IDAHO, AMENDING TITLE 4, CHAPTER 12, 
SECTION 7 TO PROVIDE AN EXCEPTION TO THE ITINERANT MERCHANT 
LICENSE 
REQUIREMENT 
FOR 
SPECIAL 
EVENTS; 
PROVIDING 
FOR 
SEVERABILITY; 
CODIFICATION; 
PUBLICATION 
BY 
SUMMARY; 
AND 
ESTABLISHING EFFECTIVE DATE. 
 
WHEREAS, City Code Title 4, Chapter 12, requires an itinerant merchant license for persons 
and businesses selling or offering to sell goods, wares, merchandise, or services from non-
permanent structures for less than ninety days from such location; and 
 
 
WHEREAS, under the current City Code, the requirement to obtain an itinerant merchant 
applies to people or businesses selling or offering to sell goods, wares, merchandise, or services at 
locations for which there is a Special Event approved by the Director of Parks and Recreation; and  
 
WHEREAS, the license and bond requirement for an itinerant merchant can be cost prohibitive 
for persons and businesses who intend to sell items only for the limited days of a Special Event; 
and 
 
WHEREAS, City Council desires to remove this cost barrier for those participating in Special 
Events. 
 
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE 
CITY OF IDAHO FALLS, IDAHO, THAT: 
 
SECTION 1: Title 4, Chapter 12, Section 7 of the City Code of the City of Idaho Falls, Idaho, is 
hereby amended as follows: 
 
4-12-7:  EXCEPTIONS:  The itinerant merchant licensing and bonding requirements of this 
Chapter shall not apply to the following:  
 
(A) 
Sales conducted pursuant to court order;  
 
(B) 
The sale of Christmas trees;  
 
(C) 
Garage sales;  
 
(D) 
The sale of goods, wares, merchandise or services by any student group or religious, 
philanthropic or charitable organization exempt from taxation under 26 U.S.C. Section 
501 and which has a local charter or sponsor located in the City;

ORDINANCE – TITLE 4, CH. 12, SEC. 7 EXCEPTION TO ITINERANT MERCHANT LICENSE REQUIREMENT 9.16.26 
Page 2 of 3 
 
(E) 
The sale of any goods, wares, merchandise or services by any person or organization 
appropriately licensed under any other provision of the City Code; or  
 
(F) 
The sale of goods, wares or merchandise to a business establishment that intends to offer 
those items for resale.  
 
(G) 
The sale of fresh fruits, vegetables, and agricultural products.; or 
 
(H)  
The sale of goods, wares, merchandise, or services at a Special Event as defined in Title 8, 
Chapter 3 of this Code. 
 
SECTION 2. Savings and Severability Clause. The provisions and parts of this Ordinance are 
intended to be severable. If any section, sentence, clause, or phrase of this Ordinance should be 
held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or 
unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, 
clause, or phrase of this Ordinance. 
 
SECTION 3. Codification Clause. The Clerk is instructed to immediately forward this 
Ordinance to the codifier of the official municipal code for proper revision of the Code. 
 
SECTION 4. Publication and Effective Date. This Ordinance, or a summary thereof in 
compliance with Idaho Code, shall be published once in the official newspaper of the City, and 
shall take effect upon its passage, approval, and publication in accordance with law. 
 
PASSED by the City Council and APPROVED by the Mayor of the City of Idaho Falls, Idaho, 
this ______ day of ________________, __________. 
 
 
 
 
 
ATTEST: 
CITY OF IDAHO FALLS, IDAHO 
 
 
 
______________________________                ____________________________________ 
LINDA LUNDQUIST, CITY CLERK     
 
    LISA M. BURTENSHAW, MAYOR 
 
 
(SEAL)

ORDINANCE – TITLE 4, CH. 12, SEC. 7 EXCEPTION TO ITINERANT MERCHANT LICENSE REQUIREMENT 9.16.26 
Page 3 of 3 
 
STATE OF IDAHO  
 
) 
 
 
)  ss: 
COUNTY OF BONNEVILLE 
) 
 
I, LINDA LUNDQUIST, CITY CLERK OF THE CITY OF IDAHO FALLS, IDAHO, DO 
HEREBY CERTIFY: 
 
That the above and foregoing is a full, true and correct copy of the Ordinance entitled, 
“AN ORDINANCE OF THE CITY OF IDAHO FALLS, IDAHO, A MUNICIPAL 
CORPORATION OF THE STATE OF IDAHO, AMENDING TITLE 4, CHAPTER 12, 
SECTION 7 TO PROVIDE AN EXCEPTION TO THE ITINERANT MERCHANT 
LICENSE 
REQUIREMENT 
FOR 
SPECIAL 
EVENTS; 
PROVIDING 
FOR 
SEVERABILITY; 
CODIFICATION; 
PUBLICATION 
BY 
SUMMARY; 
AND 
ESTABLISHING EFFECTIVE DATE.” 
 
A copy of the full text of the ordinance is available at City Hall. 
 
 
 
 
 
 
 
______________________________________ 
                                                                             LINDA LUNDQUIST, CITY CLERK 
 
(SEAL)

Memorandum
File #: 26-360
City Council
DATE:  Thursday, September 17, 2026
AGENDA:   Regular
FROM:  Linda Lundquist, City Clerk
DEPARTMENT: Mayor's Office
Title
Ordinance Amending Title 4, Chapter 15, Sections 5, 6 and 11, Public Transportation Operator License
☒ Ordinance
☐ Resolution
☐ Quasi-Judicial Public Hearing
☐ Legislative Public Hearing
☐ Confirmation/Consent/Acceptance
☒ Approval/Authorization/Ratification
Action(s) Requested:
Adopt the Ordinance amending Title 4, Chapter 15, Sections 5, 6, and 11 under suspension of the rules
requiring three complete readings and request that it be read by title and published by summary (or take
other action deemed appropriate).
Description, Background Information, Purpose:
The proposed Ordinance requires a person to obtain a Public Transportation Operator’s License effective for
two years and make the expiration of such licenses coincide with the requirement for obtaining a full set of
fingerprints, thereby reducing costs, lessening confusion, and making it easier for operators to comply with
City Code.
This item has been reviewed by the City’s Legal & Finance Departments.
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ORDINANCE – TITLE 4, CH. 15, SECS. 6, 7, & 11 PUBLIC TRANSPORTATION OPERATOR’S LICENSE 9.22.26 
Page 1 of 4 
 
ORDINANCE NO. _________ 
  
 
 
AN ORDINANCE OF THE CITY OF IDAHO FALLS, IDAHO, A MUNICIPAL 
CORPORATION OF THE STATE OF IDAHO, AMENDING TITLE 4, CHAPTER 15, 
SECTIONS 5, 6, AND 11 TO CHANGE THE EXPIRATION DATE FOR PUBLIC 
TRANSPORTATION OPERATOR’S LICENSES FROM ONE TO TWO YEARS; 
REQUIRE A FULL SET OF FINGERPRINTS FOR EACH APPLICATION; PROVIDE 
FOR THE PHASING IN OF CURRENT LICENSE HOLDERS; AND PROVIDING 
THAT PHOTO IDENTIFICATION SHALL SERVE AS PROOF OF LICENSE; AND 
PROVIDING 
FOR 
SEVERABILITY; 
CODIFICATION; 
PUBLICATION 
BY 
SUMMARY; AND ESTABLISHING EFFECTIVE DATE. 
 
WHEREAS, Title 4, Chapter 15 of the City Code currently requires a person to renew a Public 
Transportation Operator’s license every year but requires fingerprinting as part of the renewal 
application process only every three years; and 
 
 
WHEREAS, the disjoint between the annual requirement and the three-year fingerprinting 
requirement has led to confusion as to when a Public Transportation Operator’s license expires; 
and  
 
WHEREAS, operators are required to display City-issued photo identification and, in addition, 
must have their Public Transportation Operator’s license available for inspection upon request; 
and 
 
WHEREAS, making the City-issued photo identification serve as the Public Transportation 
Operator’s license would reduce costs for the City and make it easier for operators to comply with 
the requirements of the City Code: and  
 
WHEREAS, City Council desires to make Public Transportation Operator’s licenses effective 
for two years and make the expiration of such licenses coincide with the requirement for obtaining 
a full set of fingerprints. 
 
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE 
CITY OF IDAHO FALLS, IDAHO, THAT: 
 
SECTION 1: Title 4, Chapter 15, Section 5 of the City Code of the City of Idaho Falls, Idaho, is 
hereby amended as follows: 
 
4-15-5:  APPLICATION.  Every person, before providing Public Transportation Service, shall 
apply to the City for a Public Transportation Operator’s license or Public Transportation Owner’s 
license, as required by this Chapter, on the application form furnished by the City. Every applicant 
shall supply all information requested on the application form, which shall, among other things, 
include the full name, date of birth, and residential address of the applicant. The application also 
shall state whether the applicant holds a valid, unrevoked driver’s license issued by the State and

ORDINANCE – TITLE 4, CH. 15, SECS. 6, 7, & 11 PUBLIC TRANSPORTATION OPERATOR’S LICENSE 9.22.26 
Page 2 of 4 
 
the class of such driver’s license. TheAn applicant for a Public Transportation Operator’s license 
shall consent to being photographed and fingerprinted as a condition for issuance of a license. 
Except as set forth in Section 6 of this Chapter, Every every applicant for a Public Transportation 
Operator’s license shall supply a full set of fingerprints with every application, except that 
fingerprints will not be required for any license renewal that occurs within three (3) years of the 
latest submittal of fingerprints by the applicant. It shall be applicant's responsibility to pay for the 
actual cost or fee of fingerprinting. The application shall be verified by the applicant before a person 
authorized to administer oaths. The application shall be submitted to the Clerk together with a 
nonrefundable application fee in an amount set from time to time by Resolution of the Council.  
 
The City, upon receipt of a completed application form, fingerprints, payment of the proper Public 
Transportation Service license fees, and other required information, as specified, and upon 
compliance with the requirements of this Chapter, shall issue a Public Transportation Operator’s 
license or a Public Transportation Owner’s license. 
 
SECTION 2: Title 4, Chapter 15, Section 6 of the City Code of the City of Idaho Falls, Idaho, is 
hereby amended as follows: 
4-15-6:  LICENSE FEES.  Any person providing Public Transportation Service shall pay an 
annual Public Transportation Service Operator’s or Owner’s license fee in an amount set from 
time to time by Resolution of the Council. An issuedFor a Public Transportation Service 
Operator’s license issued after October 1st, 2026, such license shall expire two (2) years one (1) 
year from the date that the license is issued. Any person who has an unexpired Public 
Transportation Service Operator’s license as of October 1st, 2026, shall be entitled to renew such 
license on an annual basis without being required to submit a full set of fingerprints, but such 
entitlement shall not extend for more than three years after the person was last required to provide 
a full set of fingerprints. An issued Public Transportation Service Owner’s license shall expire on 
the 31st of December of the year that the license is issued. 
 
SECTION 3: Title 4, Chapter 15, Section 6 of the City Code of the City of Idaho Falls, Idaho, is 
hereby amended as follows: 
 
4-15-11: OPERATOR’S PHOTO IDENTIFICATION TO BE PROMINENTLY DISPLAYED. 
Any person providing Public Transportation Service shall display their City-issued photo 
identification in a place where it can be seen by every passenger at all times while such service is 
being provided. Such photo-identification shall also serve as proof of the person’s Public 
Transportation Operator’s license and shall list the license’s expiration date. 
 
SECTION 4. Savings and Severability Clause. The provisions and parts of this Ordinance are 
intended to be severable. If any section, sentence, clause, or phrase of this Ordinance should be 
held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or 
unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, 
clause, or phrase of this Ordinance. 
 
SECTION 5. Codification Clause. The Clerk is instructed to immediately forward this 
Ordinance to the codifier of the official municipal code for proper revision of the Code.

ORDINANCE – TITLE 4, CH. 15, SECS. 6, 7, & 11 PUBLIC TRANSPORTATION OPERATOR’S LICENSE 9.22.26 
Page 3 of 4 
 
SECTION 6. Publication and Effective Date. This Ordinance, or a summary thereof in 
compliance with Idaho Code, shall be published once in the official newspaper of the City, and 
shall take effect upon its passage, approval, and publication in accordance with law. 
 
PASSED by the City Council and APPROVED by the Mayor of the City of Idaho Falls, Idaho, 
this ______ day of ________________, __________. 
 
 
 
 
 
ATTEST: 
CITY OF IDAHO FALLS, IDAHO 
 
 
 
______________________________                ____________________________________ 
LINDA LUNDQUIST, CITY CLERK     
 
    LISA M. BURTENSHAW, MAYOR 
 
 
(SEAL)

ORDINANCE – TITLE 4, CH. 15, SECS. 6, 7, & 11 PUBLIC TRANSPORTATION OPERATOR’S LICENSE 9.22.26 
Page 4 of 4 
 
STATE OF IDAHO  
 
) 
 
 
)  ss: 
COUNTY OF BONNEVILLE 
) 
 
I, LINDA LUNDQUIST, CITY CLERK OF THE CITY OF IDAHO FALLS, IDAHO, DO 
HEREBY CERTIFY: 
 
That the above and foregoing is a full, true and correct copy of the Ordinance entitled, 
“AN ORDINANCE OF THE CITY OF IDAHO FALLS, IDAHO, A MUNICIPAL 
CORPORATION OF THE STATE OF IDAHO, AMENDING TITLE 4, CHAPTER 15, 
SECTIONS 5, 6, AND 11 TO CHANGE THE EXPIRATION DATE FOR PUBLIC 
TRANSPORTATION OPERATOR’S LICENSES FROM ONE TO TWO YEARS; 
REQUIRE A FULL SET OF FINGERPRINTS FOR EACH APPLICATION; PROVIDE 
FOR THE PHASING IN OF CURRENT LICENSE HOLDERS; AND PROVIDING 
THAT PHOTO IDENTIFICATION SHALL SERVE AS PROOF OF LICENSE; AND 
PROVIDING 
FOR 
SEVERABILITY; 
CODIFICATION; 
PUBLICATION 
BY 
SUMMARY; AND ESTABLISHING EFFECTIVE DATE.” 
 
A copy of the full text of the ordinance is available at City Hall. 
 
 
 
 
 
 
 
______________________________________ 
                                                                             LINDA LUNDQUIST, CITY CLERK 
 
(SEAL)

Memorandum
File #: 26-376
City Council
DATE:  Tuesday, September 22, 2026
AGENDA:   Regular
FROM:  Wade Sanner, Director
DEPARTMENT: Community Development
Services
Title
Provide staff direction regarding Planned Unit Development (PUD) from the Comprehensive Zoning Code.
N/A   Ordinance
N/A    Resolution
N/A   Quasi-Judicial Public Hearing
N/A    Legislative Public Hearing
N/A   Confirmation/Consent/Acceptance
YES    Approval/Authorization/Ratification
Action(s) Requested:
Reaffirm the August 27, 2026, City Council direction to Community Development Services staff to
rescind the PUD ordinance or provide direction to staff to take other action such as preparing
amendments to the PUD Ordinance, changing staff reports and/or the presentation process (or take
other action deemed appropriate).
Description, Background Information, Purpose:
On August 27, 2026, City Council directed staff to prepare an Ordinance to rescind the PUD Ordinance. The
Council discussed other alternatives to a full rescission at its September 21, 2026, work session.  The Planned
Unit Development (PUD) provisions were established to provide flexibility in the development and design of
projects that may not otherwise be accommodated through traditional zoning regulations. PUDs can allow for
a combination of land uses, alternative development standards, and customized site design in exchange for an
overall development plan that provides specific benefits or amenities.
This item has been reviewed by the City’s Legal.
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Memorandum
File #: 26-352
City Council
DATE:  Monday, September 14, 2026
AGENDA:   Regular
FROM:  Wade Sanner, Director; on behalf of the Idaho Falls
Redevelopment Agency
DEPARTMENT: Community Development
Services
Title
Legislative Hearing for Consideration of an Ordinance approving the Urban Renewal Plan for the Willow Creek
Urban Renewal Project.
☒ Ordinance
☒ Resolution
☐ Quasi-Judicial Public Hearing
☒ Legislative Public Hearing
☐ Confirmation/Consent/Acceptance
☐ Approval/Authorization/Ratification
Action(s) Requested:
Approve the Ordinance approving the Urban Renewal Plan for the Willow Creek Urban Renewal Project and
revenue allocation area under a suspension of the rules requiring three complete and separate readings and
request that it be read by title and published by summary (or consider the Ordinance on the first reading and
that it be read by title, reject the Ordinance, or take other action deemed appropriate).
Description, Background Information, Purpose:
Attached for consideration is the ordinance approving the Urban Renewal Plan for the Willow Creek Urban
Renewal Project.  The ordinance includes several exhibits:
1. The resolution of the Planning and Zoning Commission for the City of Idaho Falls, Idaho, validating
conformity of the Urban Renewal Plan for the First Amendment to the Willow Creek Urban Renewal
Project with the City of Idaho Falls’ Comprehensive Plan
2. Legal Notice for the City Council Meeting
3. Willow Creek Urban Renewal Plan
4. Willow Creek Ordinance summary
5. Willow Creek Ordinance
Required notification and summary of the plan has been provided to the appropriate taxing entities.  The plan
included with the ordinance contains an outline of potential projects which may be completed with tax
incrementing financing (TIF) funds and a financial feasibility study demonstrating that the expected tax
revenues can cover the costs of the projects.  Approval of the ordinance is the final step in the creation of the
district, which will allow for TIF to be used to incentivize and assist redevelopment of the area.  The Idaho Falls
City of Idaho Falls
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File #: 26-352
City Council
Redevelopment Agency (IFRA) Board approved the plan by resolution at its May 21, 2026, meeting.  This is
anticipated to be a 20-year plan, the maximum allowed by State Statute.
This item has been reviewed by the City’s Legal & Finance Departments.
City of Idaho Falls
Printed on 9/22/2026
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PC Resolution No. 07-2026

CITY OF IDAHO FALLS

BY THE PLANNING
COMMISSION

RESOLUTION OF THE PLANNING COMMISSION FOR THE CITY OF IDAHO
FALLS, IDAHO, VALIDATING CONFORMITY OF THE
URBAN RENEWAL PLAN FOR THE WILLOW CREEK URBAN RENEWAL
PROJECT WITH THE CITY OF IDAHO FALLS’ COMPREHENSIVE PLAN

WHEREAS, the Urban Renewal Agency of the City of Idaho Falls, Idaho, also known as
the Idaho Falls Redevelopment Agency (hereinafter “Agency”), the duly constituted and
authorized urban renewal agency of the City of Idaho Falls, Idaho (the “City”), has submitted the
proposed Urban Renewal Plan for the Willow Creek Urban Renewal Project (the “Plan”’) to the
City; and

WHEREAS, the Mayor and the Idaho Falls City Council referred the Plan to the City
Planning Commission for review and recommendations concerning the conformity of said Plan
with the City’s Comprehensive Plan, as amended (the “Comprehensive Plan”); and

WHEREAS, the staff of the City Planning Commission has reviewed said Plan and has
determined that it is in all respects in conformity with the Comprehensive Plan; and

WHEREAS, on August 4, 2026, the City Planning Commission met to consider whether
the Plan conforms with the Comprehensive Plan as required by Idaho Code § 50-2008(b); and

WHEREAS, the City Planning Commission has reviewed said Plan in view of the
Comprehensive Plan; and

WHEREAS, the City Planning Commission has determined that the Plan is in all respects
in conformity with the Comprehensive Plan.

NOW, THEREFORE, BE IT RESOLVED BY THE PLANNING COMMISSION FOR
THE CITY OF IDAHO FALLS, IDAHO:

Section 1. That the Plan, submitted by the Agency and referred to this Commission
by the Mayor and City Council for review, is in all respects in conformity with the City’s
Comprehensive Plan.

Section 2. That Exhibit A, outlining the findings supporting the determination that
the Plan is in conformity with the City’s Comprehensive Plan, is hereby adopted and
incorporated as part of this Resolution.

Section 3. That the Chair of the Planning Commission is hereby authorized and
directed to provide the Mayor and City Council with a signed copy of this Resolution relating to
said Plan.

Resolution No. PC 07-2026
(Willow Creek Plan re: Finding of Conformity With the Comprehensive Plan) - |

PC Resolution No. 07-2026

Section 4. That this Resolution shall be in full force and effect immediately upon its
adoption and approval.

ADOPTED by the Planning Commission of the City of Idaho Falls, Idaho, this 4th day
of August 2026..

APPROVED: ATTEST:

Forrest Ihler, Chair Planning Director, Planning Commission
Planning Commission

4926-3262-0917, v. 1

Resolution No. PC 07-2026
(Willow Creek Plan re: Finding of Conformity With the Comprehensive Plan) - 2

THE JEFFERSON

A

CITY OF IDAHO FALLS

PO BOX 50220

IDAHO FALLS, ID 83405

AD # DESCRIPTION

771000 NOTICE OF SPECIAL ME

Payments:

Date Method

Discount:
Surcharge:
Credits:

771000

$0.00
$0.00
$0.00

Card Type

ADVERTISING INVOICE

THE CHALLIS APG West Payment
ESCNGCY Processing

PO Box 1570
Pocatello, ID 83204
Ph. (208) 542-6712

BILLING DATE: ACCOUNT NO:

08/14/26 10553

START STOP TIMES AMOUNT

08/21/26 09/11/26 4 $981.95

Last 4 Digits Check Amount

Gross:$981.95 \)

Paid Amount:$0.00

Amount Due:$981.95

We Appreciate Your Business!

AD# 771000AD#

NOTICE OF SPECIAL MEETING AND PUBLIC HEARING BY THE CITY COUNCIL OF THE CITY OF IDAHO FALLS, IDAHO,

TO CONSIDER THE URBAN RENEWAL PLAN FORTHE WILLOW CREEK URBAN RENEWAL PROJEC OF THE URBAN

RENEWAL AGENCY OF THE CITY OF IDAHO FALLS, lyre KNOWN AS THE IDAHO FALLS REDEVELOPMENT
AGEN

NOTICE IS HEREBY GIVEN that on , September 24, 2026, at 6.30 p.m. in the City Council Chambers, City Annex Build-

The general scope and objectives of the Plan are.

a. The preparation of sites, particularly related to basa't removal/remedation and structural fill throughout the Project Area. for the

and construction of facilities for mixed-use commercial, office, retail, muiti-tamily residential and industnal uses;

b. Basalt removal/remediation and structural fill throughout the Project Area for the installation and construction of rights-of-way
and utility trenching for the development and construction of facitites for mixed-use commercal, office, retail, muft-tarnily residential
and hospitality industrial uses;

GT aia) fot Pere eroe Ur Dicparty capacs anid Savsopers Witin fhe Ficiect Area in achieve the obiecaves of this Pian;

d. The engineering, design, installation, construction, and/or reconstruction of the transportation network within the Project Area,
pbarpicis don Earsenbetrtarpeaitaynor nll leks gs Sesame naribar soccobeb abl saline haperb scores Anderson Street,

related pedestrian and bicycle facilities, sidewalk, curd and gutter, intersection improvements, road widenings. and traffic signals.
th needec), habe por abesrih rena installation, and construction of new public rights-of-way throughout the Project Area to
Support access and connectivity within the Project Area and future

e. The engineering, design. instailaton, Linda agphbesane inrgabeckep abhi eweesyee brig Magee seragarerdhebbied nerd
cilities, curb, gutter and streetscapes throughout the Project Area, which for purposes of this Plan, the term streetscapes
sidewalks, lighting. landscaping, benches, signage. way-finding, bike racks, public art, avd ebnler Snarisea hetwnen focus and
right-of-way line, and other public improvements, including multi-use pathways with landscape buffers and public open spaces and

‘engineering, design, relocation, installation, constructon, and/or reconstruction of utilities (within and outside of the Project
Area) including but not limited to improvements and upgrades to the water distribution system, inciuding extension of the water dis-

9 | burying. and/or relocation of overhead utilities and power poles; removal or relocation of underground utlites, im-
provement of irrigation canals and drainage ditches and laterals, and undergrounding or piping of laterals;

hh, The acquisition of real property for public right-of-way and streetscape improvements, utility undergrounding, extension, up-
grades, peceehian facilites, pathways and trails, to decrease underutilized parcels and create development ‘opportunities consistent
with the Plan. including but not limited to future disposition to qualified developers for quatified developments,

1. The disposition of real property through a competitive process in accordance with this Plan, idano law, including Idaho Code §
50-2011. and any disposition policies adopted by the Agency: rica

management of any property acquired by and under the ownership and control ot the Agency.

ke devoment or redevelopment of land by private enterprise or public agencies for uses in accordance with this Plan, and

ITs PAGO Nat Aetna asd pot ee ane Bre icouirepe deel etoc Kisineas raat prise iechcting bat net lalod ka ind
use commercial, retail, office, and industrial

m. in conjunction with the City, the establishment and implementation of performance critena to assure high site design standards
and environmental quality and other design elements which provide unity and integrity to the entire Project Area, including commit-
ment of funds for planning studies, traffic studies, achieving high standards of development, and leveraging such development to
achieve public objectives and efficient use of scarce resources;

nn. To the extent allowed by law, lend or invest federal funds to facilitate development and/or redevelopment.

©, Other related improvemerts to those set forth above as further set forth in Attachment 5.

Any such land uses as described in the Pian will be in conformance with Zoning for the City and the City’s Comprenensive Plan, as
amended. Land made available will be developed by private enterprises or public agencies as authorized by law. The Plan identifies
various public and private improvements which may be made within the Project Area.

ie Urban Renewal Project Area and Revenue Allocation Area herein referred to is generally described as follows.

a within the City consisting of approximately 100 acres in size, generally located in the northem part of the City and west
oft Holmes Avenue and north of Anderson Street. Intermountain Business and Technology Park Subdivision forms the western
boundary of the Project Area and Revenue Allocation Area. The eastern boundary is the east right-of-way line of Holmes Avenue.
Anderson Street, including the right-of-way, is the southern boundary and the northern boundary is the south property lines of the
privately owned parcels lying south of Stanley Avenue.

The Project Area and Revenue Allocation Area is more particularly described as follows:

URBAN RENEWAL DISTRICT BOUNDARY DESCRIPTION

PORTIONS OF SECTION 7, 8, 17 AND 18, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN

(PARCEL 1)

BEGINNING AT A POINT THAT IS N.00°07'48"W. ALONG THE SECTION LINE 650.57 FEET AND S.89°51 06'W. 39.96 FEET
FROM THE EAST 1/4 CORNER OF SECTION 7, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN, SAID
POINT BEING ON THE WEST RIGHT-OF-WAY LINE OF NORTH HOLMES AVENUE AND LIES IN SAID SECTION 7, RUNNING

GLE OF 15°54'12", THENCE S.15°24'27°E. ALONG SAID EAST RIGHT-OF-WAY LINE 15.48 FEET, THENCE N.89°43°10°W. 49, 14
FEET INTO SECTION 18, TOWNSHIP 2 NORTH, RANGE 38 EAST TO THE NORTHEAST CORNER OF BLOCK 1, MAYFLOWER
ADDITION. CITY OF IDAHO FALLS. BONNEVILLE COUNTY. IDAHO: THENCE N.89°43'10°W. ALONG THE NORTH LINE OF
SAIO MAYFLOWER ADDITION 16777 FEET, THENCE N.00°18'02°E. 33.38 FEET TO A POINT ON SAID SOUTH RIGHT-OF-WAY

A CHORD BEARING S.87°54'24-W. 97.82 FEET, (2) THENCE TO THE RIGHT ALONG SAID CURVE 9783 FEET THROUGH A
CENTRAL ANGLE OF 02°43'44*, (3) THENCE S.89°16 1S"W. 154.24 FEET, (4) THENCE N.69°05'37 W. 420.34 FEET TO APOINT
OF CURVE WITH A RADIUS OF 5042.00 FEET AND A CHORD BEARING N.89°43'12°W. 177.64 FEET, (5) THENCE TO THE
RIGHT ALONG SAID CURVE 17764 FEET THROUGH A CENTRAL ANGLE OF 02°01°07", (6) THENCE N.88°42'38°W. 280.79
FEET, THENCE N.67°56'14°E. 172. 48 FEET TO THE SOUTHWEST CORNER OF THE EAST 1/2 OF THE SOUTHEAST 1/4 OF
SAID SECTION 7. THENCE INTO SAID SECTION 7 THE FOLLOWING TEN (10) COURSES: (1) THENCE N.00°2505°E. ALONG
THE WEST LINE OF SAID EAST 1/2 OF THE SOUTHEAST 1/4 A DISTANCE OF 261701 FEET TO THE NORTHWEST COR-
NER OF SAID EAST 1/2 OF THE SOUTHEAST 1/4 OF SAID SECTION 7, (2) THENCE N.01°14 02"E. 230.93 FEET, (3) THENCE
N.69°52'05"E. 546.53 FEET. (4) THENCE N.00°08'07°W. 85.55 FEET, (5) THENCE N.35°47'53°E. 263.46 FEET. (6) THENCE
N. 12°06 06°E. 153.00 FEET, (7) THENCE N.00°08'54°W. 49.30 FEET, (8) N.86"1706°E. 23140 FEET. (9) THENCE S.00°08'54°E
63,70 FEET, (10) THENCE N.69°51 06"E. 319.96 FEET TO THE POINT OF BEGINNING.

LESS AND EXCEPTING FROM PARCEL 1

BEGINNING AT A POINT THAT IS S.00°21'59°W. ALONG THE SECTION LINE 500.00 FEET AND N.89°3801"W. 25129 FEET

$.00°32'S7°W. 114.61 FEET; THENCE TO THE RIGHT ALONG SAID CURVE 114.61 FEET THROUGH A CENTRAL ANGLE OF
00°03'20"; THENCE S.00°34'37"W. ALONG SAID WEST RIGHT-OF-WAY LINE 85.40 FEET, THENCE N.89°38'01°W. 508. 16 FEET.

N.79°42'15°E. 305,27 FEET, THENCE TO THE RIGHT ALONG SAID CURVE 30704 FEET THROUGH A CENTRAL ANGLE OF
21°19'25" TO THE POINT OF BEGINNING,

PARCEL 1 CONTAINING: 96.730 ACRES.

The Project Area and Revanua Allocation Arma is denicind in tha man halow

Copies of the proposed Plan are on file for public inspection and copying atthe office of the City Clerk, 308 Constitution Way, idano
Fi Idaho, 83405 between the hours of 8:30 a.m. and 4.00 p.m., Monday through Friday, exciusive of holidays. The Pian can also
be accessed online at https:/www.idahofallsidaho.gov/420/Documents For additional assistance in obtaining a copy ot the
Plan in the event of business office interruptions. contact the office of the City Clerk at 208-612-8414

At the hearing date, time, and place noted above (September 24, 2026, at 6:30 p.m ), ail persons interested in the above matters:
may appear and be heard. Written testimony is encouraged. Written testimony must be submitted at least five days prior to the hear-
ing. Oral testimony may be limited to three minutes per person, Additional information regarding attending the meeting and submitting
written testimony can be obtained by calling 208-612-8414 or by mail IFClerk@ idahofalls. gov

idaho Falls City Annex Building is accessible to persons with disabilites. All information presented in the hearing shail also be

heme arbestanifag: esetlatblenleowerends Srestarly Wedd apathefahibey aso aald individuals with other disabilities

may receive assistance by contacting the City twenty-four (24) hours prior to the heanng.
DATED: August 14, 2026.

Published: August 21, & Sept. 11, 2026 (PR10553-771000)

—_—

—_ ADVERTISING INVOICE
q PR THE JEFFERSON tse APG West Payment
mes) STAR Chai’ aes

—_ Pocatello, ID 83204

Ph. (208) 542-6712

BILLING DATE: ACCOUNT NO:

08/14/26 10553

CITY OF IDAHO FALLS
PO BOX 50220
IDAHO FALLS, ID 83405

AD # DESCRIPTION START STOP

TIMES AMOUNT
771000 NOTICE OF SPECIAL ME 08/21/26 09/11/26 4

$981.95

Payments: / wl
Date Method Card Type Last 4 Digits Check Amount ply

he

V/s
Discount: $0.00 Gross:$981.95 \)
Surcharge: $0.00 Paid Amount:$0.00

Credits: $0.00

Amount Due:$981.95

We Appreciate Your Business!
771000

(O001.22-CSSO1 Hd) 9202 “11 “Id9S FEZ ISNBMY :paysyqng

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#QV000122 #dV

URBAN RENEWAL PLAN FOR THE 
WILLOW CREEK URBAN RENEWAL PROJECT 
THE URBAN RENEWAL AGENCY OF THE CITY OF IDAHO FALLS 
A/K/A THE IDAHO FALLS REDEVELOPMENT AGENCY 
CITY OF IDAHO FALLS, IDAHO 
Ordinance No. ________ 
Adopted _________ 
Effective _________

i 
TABLE OF CONTENTS 
 
 
 
 
 
 
 
 
 
 
 
 
Page 
100
INTRODUCTION .............................................................................................................. 1
101
General Procedures of the Agency ......................................................................... 4
102
Provisions Necessary to Meet State and Local Requirements:  Conformance with 
the Idaho Urban Renewal Law of 1965, as Amended ............................................ 4
103
History and Current Conditions of the Area ........................................................... 6
104
Purpose of Activities ............................................................................................... 7
105
Open Land Criteria ................................................................................................. 9
200
DESCRIPTION OF PROJECT AREA ............................................................................. 11
300
PROPOSED REDEVELOPMENT ACTIONS ................................................................ 11
301
General .................................................................................................................. 11
302
Urban Renewal Plan Objectives ........................................................................... 13
303
Participation Opportunities and Agreement .......................................................... 14
303.1 Participation Agreements .......................................................................... 14
304
Cooperation with Public Bodies ........................................................................... 16
305
Property Acquisition ............................................................................................. 17
305.1 Real Property ............................................................................................ 17
305.2 Personal Property ...................................................................................... 19
306
 Property Management .......................................................................................... 19
307
Relocation of Persons (Including Individuals and Families), Business Concerns, 
and Others Displaced by the Project ..................................................................... 19
308
Demolition, Clearance and Site Preparation ......................................................... 19
309
Property Disposition and Development ................................................................ 20
309.1 Disposition by the Agency ........................................................................ 20
309.2 Disposition and Development Agreements .............................................. 20
309.3 Development by the Agency ..................................................................... 22
310
Development Plans ............................................................................................... 22
311
 [Reserved] ............................................................................................................ 22
312
 [Reserved] ............................................................................................................ 22
313
Participation with Others ...................................................................................... 22
314
Conforming Owners.............................................................................................. 23
315
Arts Funding ......................................................................................................... 23
400
USES PERMITTED IN THE PROJECT AREA.............................................................. 23
401
Designated Land Uses........................................................................................... 23
402
[Reserved] ............................................................................................................. 24
403
Public Rights-of-Way ........................................................................................... 24
404
Interim Uses .......................................................................................................... 25
405
Development in the Project Area Subject to the Plan ........................................... 25
406
Construction Shall Comply with Applicable Federal, State, and Local Laws and 
Ordinances and Agency Development Standards ................................................. 25
407
[Reserved] ............................................................................................................. 25
408
Nonconforming Uses ............................................................................................ 25

ii 
409
Design Guidelines for Development under a Disposition and Development 
Agreement or Owner Participation Agreement .................................................... 26
500
METHODS OF FINANCING THE PROJECT ............................................................... 27
501
General Description of the Proposed Financing Method ...................................... 27
502
Revenue Allocation Financing Provisions ............................................................ 27
502.1 Economic Feasibility Study ...................................................................... 29
502.2 Assumptions and Conditions/Economic Feasibility Statement ................ 29
502.3 Ten Percent Limitation ............................................................................. 31
502.4 Financial Limitation .................................................................................. 31
502.5  [Reserved] ................................................................................................ 33
502.6 Participation with Local Improvement Districts and/or Community 
Infrastructure Districts .............................................................................. 33
502.7 Issuance of Debt and Debt Limitation ...................................................... 34
502.8 Impact on Other Taxing Districts and Levy Rate ..................................... 34
503
Phasing and Other Fund Sources .......................................................................... 37
504
Lease Revenue and Bonds .................................................................................... 37
505
Membership Dues and Support of Community Economic Development ............ 37
600
ACTIONS BY THE CITY AND COUNTY .................................................................... 38
601
Maintenance of Public Improvements .................................................................. 39
700
ENFORCEMENT ............................................................................................................. 39
800
DURATION OF THIS PLAN, TERMINATION, AND ASSET REVIEW .................... 40
900
PROCEDURE FOR AMENDMENT OR MODIFICATION .......................................... 41
1000
SEVERABILITY .............................................................................................................. 42
1100
ANNUAL REPORT AND OTHER REPORTING REQUIREMENTS .......................... 42
1200
APPENDICES, ATTACHMENTS, EXHIBITS, TABLES ............................................. 42

iii 
Attachments 
Attachment 1 
Boundary Map of Urban Renewal Project Area and Revenue Allocation 
Area 
 
Attachment 2 
Legal Description of Urban Renewal Project Area and Revenue Allocation 
Area 
 
Attachment 3 
Private Properties Which May be Acquired by the Agency  
 
Attachment 4 
Map Depicting Expected Land Use and Current Zoning Map of the Project 
Area 
 
Attachment 5 
Economic Feasibility Study 
 
Attachment 6 
Agricultural Operation Consents

1 
100 
INTRODUCTION 
 
This is the Urban Renewal Plan (the ³Plan´) for the Willow Creek Urban Renewal 
Project (the ³Project´) in the City of Idaho Falls (the ³City´), state of Idaho.  Attachments 1 
through 6 attached hereto (collectively, the ³Plan Attachments´) are incorporated herein and 
shall be considered a part of this Plan.   
 
The term ³Project´ is used herein to describe the overall activities defined in this Plan 
and conforms to the statutory definition of an urban renewal project.  Reference is specifically 
made to Idaho Code §§ 50-2018(10) and 50-2903(14) for the various activities contemplated by 
the term ³Project.´  Such activities include both private and public development of property 
within the urban renewal area.  The Willow Creek Project Area is also referred to as the ³Project 
Area´ or the ³Revenue Allocation Area.´ 
 
This Plan was prepared by the Board of Commissioners (the ³Agency Board´) of the 
Urban Renewal Agency of the City of Idaho Falls, also known as the Idaho Falls Redevelopment 
Authority (the ³Agency´), its consultants, and staff, and reviewed and recommended by the 
Agency pursuant to the Idaho Urban Renewal Law of 1965, Chapter 20, Title 50, Idaho Code, as 
amended (the ³Law´), the Local Economic Development Act, Chapter 29, Title 50, Idaho Code, 
as amended (the ³Act´), and all applicable local laws and ordinances. 
 
Plan Required Information 
 
Idaho Code § 50-2905 identifies what information the Plan must include with specificity 
as follows: 
(1)  
A statement describing the total assessed valuation of the base assessment roll of 
the revenue allocation area and the total assessed valuation of all taxable property 
within the municipality.  
 
(2)  
A statement listing the kind, number, and location of all proposed public works or 
improvements within the revenue allocation area. 
 
(3) 
An economic feasibility study. 
 
(4) 
A detailed list of estimated project costs. 
 
(5) 
A fiscal impact statement showing the impact of the revenue allocation area, both 
until and after the bonds are repaid, upon all taxing districts levying taxes upon 
property on the revenue allocation area. 
 
(6) 
A description of the methods of financing all estimated project costs and the time 
when related costs or monetary obligations are to be incurred; 
 
(7) 
A termination date for the plan and the revenue allocation area as provided for in 
section 50-2903(20), Idaho Code.  In determining the termination date, the plan

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shall recognize that the agency shall receive allocation of revenues in the calendar 
year following the last year of the revenue allocation provision described in the 
urban renewal plan. 
 
(8) 
A description of the disposition or retention of any assets of the agency upon the 
termination date.  Provided however, nothing herein shall prevent the agency 
from retaining assets or revenues generated from such assets as long as the agency 
shall have resources other than revenue allocation funds to operate and manage 
such assets. 
 
 
This Plan includes the above information with specificity. 
 
 
The proposed development and redevelopment of the Project Area as described in this 
Plan conforms to The City of Idaho Falls Comprehensive Plan, Imagine IF, (the ³Comprehensive 
Plan´), and adopted by the City Council (the ³City Council´).  The Agency intends to rely 
heavily on any applicable City design standards which may cover all or part of the Project Area.  
 
This Plan is subject to the Plan modification limitations and reporting requirements 
set forth in Idaho Code § 50-2903A.  Subject to limited exceptions as set forth in Idaho 
Code § 50-2903A, if this Plan is modified by City Council ordinance, then the base value 
for the year immediately following the year in which modification occurs shall include the 
then current year¶s equalized assessed value of the taxable property in the revenue 
allocation area, effectively eliminating the Agency¶s revenue stream.   
 
A modification shall not be deemed to occur when ³[t]here is a plan amendment to 
make technical or ministerial changes to a plan that does not involve an increase in the use 
of revenues allocated to the agency.´  Idaho Code § 50-2903A(1)(a)(i).  Annual adjustments 
as more specifically set forth in the Agency¶s annual budget will be required to account for 
more/less estimated revenue and project timing, including the specific location and 
prioritization of projects.  Any adjustments for these stated purposes are technical and 
ministerial and are not modifications under Idaho Code § 50-2903A. 
 
Further, a modification shall not be deemed to occur when ³[t]here is a plan 
amendment to support growth of an existing commercial or industrial project in an 
existing revenue allocation area, subject to the provisions of section 50-2905A, Idaho 
Code.´ Idaho Code § 50-2903A(1)(a)(iv). The proposed development of the Project Area is 
a commercial project. Any adjustment to the list of improvements and/or revenue stream 
to support growth of the proposed commercial project is not a modification under Idaho 
Code § 50-2903A. 
  
 
This Plan provides the Agency with powers, duties, and obligations to implement and 
further the program generally formulated in this Plan for the development, redevelopment, 
rehabilitation, and revitalization of the area within the boundaries of the Project Area.  The 
Agency retains all powers allowed by the Law and Act.  This Plan presents a process and a basic 
framework within which plan implementation, including contracts, agreements and ancillary 
documents will be presented and by which tools are provided to the Agency to fashion, develop,

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and proceed with plan implementation. The Plan has balanced the need for flexibility over the 
twenty (20)-year timeframe of the Plan to implement the improvements identified in Attachment 
5, with the need for specificity as required by Idaho Code § 50-2905.  The Plan narrative 
addresses the required elements of a plan set forth in Idaho Code § 50-2905(1), (2), (5), (6), (7) 
and (8).  Attachment 5, together with the Plan narrative, meets the specificity requirement for the 
required plan elements set forth in Idaho Code § 50-2905(2)-(6), recognizing that actual Agency 
expenditures are prioritized each fiscal year during the required annual budgeting process.   
 
General Plan Objectives 
 
Allowed projects are those activities which comply with the Law and the Act and meet 
the overall objectives of this Plan.  The public-private relationship is crucial in the successful 
development and redevelopment of the Project Area. Typically, the public will fund enhanced 
public improvements like utilities, streets, and sidewalks, and remove significant impediments to 
redevelopment, including basalt removal, which, in turn, establish the necessary infrastructure to 
support adjacent private investment, which in this case includes mixed-use, commercial, office, 
retail, multi-family residential, and industrial projects. 
 
The purpose of the Law will be attained through and the major goals of this Plan are: 
a. 
The planning, design, construction and/or reconstruction of public improvements, 
including installation and construction of rights-of-way within and throughout the 
Project Area, including streetscape enhancements, such as, curbs, gutters, and 
sidewalks; reconstruction of rights-of-way and intersection improvements to 
Holmes Avenue and Anderson Stret, including streetscape enhancements, such as 
curbs, gutters and sidewalks; removal, burying, or relocation of power poles and 
overhead utilities; relocation of sewer or water facilities; extension of electrical 
distribution lines and transformers; improvement of irrigation canals and drainage 
ditches and laterals;  
 
b. 
The planning, design, construction and/or reconstruction of water and sewer 
system improvements, including installation and construction of new 
infrastructure and/or enhancements to existing infrastructure, within and 
throughout the Project Area, to establish an internal utility network to support 
desired development and to enhance and support continuity of service; and 
planning, design, construction and/or reconstruction of other utility system 
improvements, including installation and construction of new infrastructure 
and/or enhancements to existing infrastructure, within and throughout the Project 
Area. 
 
c. 
The strengthening of the economic base of the Project Area and the community 
by the installation of needed public improvements and/or the removal of 
impediments to development to stimulate new private development providing for 
greater housing density; retail; office buildings; personal services; industrial; 
public amenities; increased employment opportunities and economic growth;

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d. 
The provision of adequate land for open space;  
 
e. 
Property acquisition to support to support the right-of-way network; 
f. 
The elimination of a significant impediment to commercial development of the 
Project Area, specifically, the removal of certain basalt deposits and replacement 
of structural fill throughout the Project Area;  
 
g. 
In conjunction with the City, the establishment and implementation of 
performance criteria to assure high site design standards and environmental 
quality and other design elements which provide unity and integrity to the entire 
Project Area, including commitment of funds for planning studies, achieving high 
standards of development, and leveraging such development to achieve public 
objectives and efficient use of scarce resources; 
 
h. 
The strengthening of the tax base by encouraging private development, thus 
increasing the assessed valuation of properties within the Project Area as a whole 
and benefiting the various taxing districts in which the urban renewal area is 
located; and  
 
i. 
The funding of necessary public infrastructure to accommodate both public and 
private development. 
 
101 
General Procedures of the Agency 
 
 
The Agency is a public body, corporate and politic, as defined and described under the 
Law and the Act.  The Agency is also governed by its bylaws, as authorized by the Law, and 
adopted by the Agency.  Under the Law, the Agency is governed by the Idaho open meeting law; 
the Public Records Act; the Ethics in Government Act of 2015, Chapters 1, 2 and 4 of Title 74, 
Idaho Code; reporting requirements pursuant to Idaho Code §§ 67-450B, 67-1076, 50-2903A and 
50-2913; and the competitive bidding requirements under Chapter 28, Title 67, Idaho Code, as 
well as other procurement or other public improvement delivery methods. 
 
 
Subject to limited exceptions, the Agency shall conduct all meetings in open session and 
allow meaningful public input as mandated by the issue considered or by any statutory or 
regulatory provision.   
 
The Agency may adopt separate policy statements. Any modification to any policy 
statement is a technical or ministerial adjustment and is not a modification to this Plan under 
Idaho Code § 50-2903A. 
 
102 
Provisions Necessary to Meet State and Local Requirements: Conformance 
with the Idaho Code Sections 50-2008 and 50-2906 
 
Idaho law requires that the City Council, by resolution, must determine a geographic area 
be a deteriorated area or a deteriorating area, or a combination thereof, and designate such area

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as appropriate for an urban renewal project prior to preparation of an urban renewal plan. A 
consultant, Renee R. Magee, AICP, was retained to study an approximately 100-acre project area 
(the ³Study Area´) and prepare an eligibility report. The Study Area included parcels located 
within the City limits.  The Willow Creek Eligibility Report (the ³Report´) was submitted to the 
Agency. The Agency accepted the Report by Agency Resolution No. 2024-08 on August 15, 
2024, and thereafter submitted the Report to the City Council for its consideration.  
 
Thereafter, the Study Area was deemed by the City Council to be a deteriorating area 
and/or a deteriorated area, and therefore, eligible for an urban renewal project by adoption of 
Resolution No. 2024-18 on September 27, 2024.   With the adoption of Resolution No. 2024-18, 
the City Council declared the Study Area described in the Report to be a deteriorated area and/or 
a deteriorating area as defined by Chapters 20 and 29, Title 50, Idaho Code, as amended, that 
such area is appropriate for an urban renewal project, and directed the Agency to commence 
preparation of an urban renewal plan.   
 
Under the Law and Act, Idaho Code Sections 50-2903(8)(f) and 50-2018(8) and (9), the 
definition of a deteriorating area shall not apply to any agricultural operation as defined in 
section 22-4502(2), Idaho Code, absent the consent of the owner of the agricultural operation 
except for an agricultural operation that has not been used for three (3) consecutive years. The 
necessary agricultural operation consents (attached hereto as Attachment 6) have been obtained 
or will be obtained prior to City Council consideration of the Plan.   
 
The Plan was prepared and submitted to the Agency for its review and approval.  The 
Agency approved the Plan by the adoption of Agency Resolution No. _______ on 
_________________, 2026, and submitted the Plan to the City Council with its recommendation 
for adoption. 
 
In accordance with the Law, this Plan was submitted to the Planning Commission of the 
City.  After consideration of the Plan, the Commission, by resolution, reported to the City 
Council that this Plan is in conformity with the City¶s Comprehensive Plan. 
 
Pursuant to the Law and Act, the City Council having published due notice thereof, a 
public hearing was held on this Plan.  Notice of the hearing was duly published in the Post 
Register, a newspaper having general circulation in the City.  The City Council adopted this Plan 
on ___________ __, 2026, by Ordinance No. _____.

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103 
History and Current Conditions of the Area 
 
This Project Area includes approximately 100 acres1 generally located in the northern 
part of the City and west of Holmes Avenue and north of Anderson Street.  Intermountain 
Business and Technology Park Subdivision forms the western boundary of the Project Area.  The 
eastern boundary is the east right-of-way line of Holmes Avenue.  Anderson Street, including the 
right-of-way, is the southern boundary and the northern boundary is the south property lines of 
the privately owned parcels lying south of Stanley Avenue.  Despite development that has 
occurred surrounding and adjacent to the Project Area, there are conditions within the Project 
Area that make developing the Project Area challenging.    
As set forth in the Report, roughly 68% of the Project Area is vacant and lacking an 
internal street and utility network.  Areas adjacent to the arterial streets, Holmes Avenue and 
Anderson Street, are currently occupied by commercial, industrial and residential uses. Zoning in 
the Project Area includes Limited Commercial, Highway Commercial, Industrial and 
Manufacturing, and Light Manufacturing and Heavy Commercial.  These zones contemplate a 
mix of uses within the Project Area, including, but not limited to commercial, office, retail, 
multi-family residential, and industrial.    
 
A significant impediment to strategic development is the widespread basalt occurring 
throughout the Project Area, primarily in the northern and western parts of the Project Area, 
which at some locations was found at the surface or at depths of one-to-four feet.  This geologic 
condition  substantially increases the costs of construction, including the costs of constructing 
rights-of-ways and underground utilities, and presents a unique challenge to development within 
the Project Area.  The Report further finds that while the Project Area is bounded by two 
arterials, Holmes Avenue and Anderson Street, and utilities, there is no internal street or public 
utility network. Public infrastructure improvements are necessary to support desired 
development consistent with the Comprehensive Plan, including the installation and construction 
of rights-of way, which includes the streetscapes, such as, curb, gutter, sidewalks, and drainage 
improvements, and installation and construction of public utilities, primarily water and sewer 
infrastructure. Improvements to existing facilities are also necessary to remediate dangerous 
and/or missing sidewalk sections.  Adding an interior collector will assist with connecting the 
Project Area more efficiently to the arterials and will limit the need for private driveways 
directly loading to arterial streets.  Development of the area is further hampered by needed 
repairs and enhancement to Holmes Avenue and Anderson Street, as well as to the 
Holmes/Anderson intersection.  To ensure water pressure consistency and service, water and 
sewer mains will also require upgrades and/or looping. Property acquisition may be necessary to 
support public infrastructure goals.  Based on current conditions, development potential within 
the Project Area is currently restricted due to the widespread basalt and public infrastructure 
needs.  
The Plan proposes site remediation, including basalt removal and structural fill, and 
installation and improvements to public infrastructure and other publicly owned assets 
throughout the Project Area, as more specifically set forth in Attachment 5, creating the 
opportunity to support mixed-use, commercial, office, retail, multi-family residential, and 
industrial uses consistent with the City¶s Comprehensive Plan.   
 
1 Acreage may change upon finalization of Attachments 1 and 2.

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The Project Area is underdeveloped and is not being used to its highest and best use due 
to need for correlation of area with other areas of the municipality by streets and modern traffic 
requirements; predominance of defective or inadequate street layout; faulty lot layout in 
relationship to size, adequacy, accessibility, or usefulness; obsolete platting; diversity of 
ownership; unsuitable topography; age or obsolescence; insanitary or unsafe conditions; 
outmoded street patterns.  The foregoing conditions retard development of the area and result in 
economic disuse and underdevelopment of the area, and have substantially slowed or delayed 
development growth in the Project Area.  
 
 
The preparation and approval of an urban renewal plan, including a revenue allocation 
financing provision, gives the City additional resources to solve the public infrastructure and 
development impediment issues in this area.  Revenue allocation financing should help to 
improve the situation.  This Plan will help to deliver development outcomes with significant 
public benefit which the market will not otherwise deliver on its own. In effect, property taxes 
generated by new developments within the Project Area may be used by the Agency to finance 
remediation of a site impediment and a variety of needed public improvements and facilities. 
Finally, development opportunities may increase the tax base, which in turn, could be a factor in 
lowering taxes, benefiting area residents long-term. The potential for new developments could 
support a variety of commercial uses, including multi-family residential, office, retail, and 
industrial projects, which support and add value to the City and to the fabric of the 
neighborhoods and activity centers in and adjacent to the Project Area.  
It is unlikely that individual developers or public partners will take on the prohibitive 
costs of basalt removal and constructing the necessary infrastructure in the Project Area without 
the ability of revenue allocation to help offset at least some of these costs. But for urban renewal 
and revenue allocation financing, the proposed developments within the Project Area would not 
occur in the near term. 
104 
Purpose of Activities 
 
Attachment 5 includes the public improvements and other eligible projects list identifying 
with specificity the proposed public improvements and projects contemplated in the Project 
Area.  For greater specificity, the projects are broken out between the proposed eligible 
developer public improvements and projects (estimated project costs of $5,275,000.00) and the 
City/Agency proposed eligible public improvements and projects (estimated project costs of 
$6,500,000.00).  Combined all proposed public improvements and projects are estimated to cost 
$11,775,000.00 over the life of the Project Area.  The projected revenue allocation proceeds are 
estimated to exceed the costs of the proposed eligible developer public improvements and 
projects over the duration of the Project Area.  The Study projects the developers will advance 
fund the costs of the proposed eligible developer public improvements and projects, which 
eligible projects will be subject to reimbursement pursuant to the terms of a to be negotiated 
owner participation agreement.  
 
The Study further projects revenues not required to be used for reimbursement under an 
agreement will be accrued by the Agency and used to fund the identified City/Agency projects.

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The Study uses two revenue models, the conservative model and the moderate model, which 
estimates the Project Area could generate approximately $11.9-$13.5 million in revenue 
allocation proceeds over the duration of the Project Area, should new development occur as 
contemplated. Under the conservative model, the City/Agency projects may not be fully funded. 
Any additional unfunded projects identified in the overall project list are not specifically 
prioritized. These are projects that could be advance funded by developers; have alternative 
sources of funding; or may be re-prioritized depending on how development occurs within the 
Project Area. Attachment 5 identifies the estimated location of the proposed projects in the 
Project Area. The description of activities, public improvements, eligible projects, and the 
estimated costs of those items are intended to create an outside limit of the Agency¶s activity. 
Due to the inherent difficulty in projecting future levy rates, future taxable value, and the future 
costs of construction, the Agency reserves the right to:  
a. 
change funding amounts from one Project to another. 
 
b. 
to prioritize or re-prioritize the Projects described in this Plan and the Plan 
Attachments. 
c. 
Retain flexibility in funding the various activities in order to best meet the Plan 
and the needs of the Project Area.  
d. 
Retain flexibility in determining whether to use the Agency¶s funds or funds 
generated by other sources. 
 
e. 
Alter the location of proposed improvements set forth in Attachment 5 to support 
development when it occurs.  The information included in Attachment 5 is based 
on information obtained from property owners/developers and City staff, and 
presents a proposed, realistic development scenario, projected timeline, and 
location, recognizing it is difficult to project with any certainty where the 
improvements will be sited until future new development projects submit plans to 
the City for design review and permitting. 
 
The Agency intends to discuss and negotiate with any owner or developer of the 
parcels within the Project Area seeking Agency assistance during the duration of the Plan 
and Project Area.  During such negotiation, the Agency will determine the eligibility of the 
activities sought for Agency funding, the amount the Agency may fund by way of percentage or 
other criteria including the need for such assistance.  The Agency will also take into account the 
amount of revenue allocation proceeds estimated to be generated from the developer¶s activities.  
The Agency also reserves the right to establish by way of policy, its funding percentage or 
participation, which would apply to all developers and owners. 
 
Throughout this Plan, there are references to Agency activities, Agency funding, and the 
development, and contribution of public improvements.  Such references do not necessarily 
constitute a full, final, and formal commitment by the Agency but, rather, grant to the Agency 
the discretion to participate as stated subject to achieving the objectives of this Plan and provided 
such activity is deemed eligible under the Law and the Act.  The activities listed in Attachment 5

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will be determined or prioritized as the overall Project Area develops and through agreements 
with developers and the City, and/or the Agency¶s annual budget setting process. 
 
The activities listed in Attachment 5 are not prioritized but are anticipated to be 
completed as determined by development and available funds.  As required by the Law and Act, 
the Agency will adopt more specific budgets annually. The projected timing of funding is 
primarily a function of market conditions and the availability of financial resources but is also 
strategic, considering the timing of private development partnership opportunities and the ability 
of certain strategic activities to stimulate development at given points in time within the planned 
20-year period of the Plan and Project Area.   
 
As noted above, the Study (Attachments 5) has described a list of public improvements, 
projects and other related activities anticipated to be undertaken by property owners/developers 
and reimbursed with revenue allocation proceeds with an estimated total cost of approximately 
$5,275,000.00. The Study has further identified there may be funding capacity for any Agency 
and City initiated public improvements or projects ranging between $5.4-6.9 million. The Study 
has concluded the capacity of revenue allocation funds through the term of the Plan based on the 
projected new development projects and assessed value increases will likely generate an 
estimated range of $11.9-$13.5  million dollars.  The Agency reserves the discretion and 
flexibility to use revenue allocation proceeds in excess of the amounts predicted in the event 
higher increases in assessed values occur during the term of the Plan for the improvements and 
activities identified in Attachment 5 and this Plan.  Additionally, the Agency reserves the 
discretion and flexibility to use other sources of funds unrelated to revenue allocation to assist in 
the funding of the improvements and activities identified in Attachment 5 and this Plan. 
 
105 
Open Land Criteria  
 
 
This Plan contemplates Agency acquisition of property within the Project Area, in part, to 
support parcel assemblage for mixed-use, commercial, office, retail, multi-family residential, and 
industrial projects.  The Project Area is predominantly open, and therefore, the conditions set 
forth in Idaho Code Section 50-2903(8)(c) must be met. Idaho Code Section 50-2903(8)(c) 
states: ³[a]ny area which is predominately open and which because of obsolete platting, diversity 
of ownership, deterioration of structures or improvements, or otherwise, results in economic 
underdevelopment of the area or substantially impairs or arrests the sound growth of a 
municipality. The provisions of section 50-2008(d), Idaho Code, shall apply to open areas.´ 
 
The eligibility criteria set forth in Idaho Code Section 50-2903(8)(c) for predominantly open land 
areas mirror or are the same as those criteria set forth in Idaho Code Sections 50-2018(9) and 50-
2903(8)(b). ³Diversity of ownership´ is the same, while ³obsolete platting´ appears to be equivalent to 
³faulty lot layout in relation to size, adequacy, accessibility, or usefulness.´ ³Deterioration of structures or 
improvements´ is the same or similar to ³a substantial number of deteriorated or deteriorating structures´ 
and ³deterioration of site or other improvements.´ There is also an additional qualification that the 
provisions of Idaho Code Section 50-2008(d) shall apply to open areas. 
Idaho Code Section 50-2008 primarily addresses the urban renewal plan approval process and 
Idaho Code Section 50-2008(d)(4) sets forth certain conditions and findings for agency acquisition of 
open land. In sum, there is one set of findings if the area of open land is to be acquired and developed for

10 
residential uses and a separate set of findings if the land is to be acquired and developed for nonresidential 
uses. 
Open land areas qualify for Agency acquisition and development for residential uses if 
the City Council determines there is a shortage of housing of sound standards and design which 
is decent, safe and sanitary in the City, that the need for housing will be increased as a result of 
the clearance of deteriorated areas, that the conditions of blight in the area and the shortage of 
decent, safe and sanitary housing contributes to an increase in the spread of disease and crime 
and constitutes a menace to the public health, safety, morals, or welfare, and that the acquisition 
of the area for residential uses is an integral part of and essential to the program of the City. Due 
to the City¶s expected growth, the need for housing is significant and integral to a successful 
mixed-use Project Area. Further, the existing zoning designations in the Project Area allow for 
higher density residential, and the future land use map also shows areas of projected increased 
residential density.  
  
Open land areas qualify for Agency acquisition and development for nonresidential uses 
if the City Council determines that such nonresidential uses are necessary and appropriate to 
facilitate the proper growth and development of the community in accordance with sound 
planning standards and local community objectives, which acquisition may require the exercise 
of governmental action, because of defective or usual conditions of title, diversity of ownership, 
tax delinquency, improper subdivisions, outmoded street patterns, deterioration of site, economic 
disuse, unsuitable topography or faulty lot layouts, the need for the correlation of the area with 
other areas of a municipality by streets and modern traffic requirements, or any combination of 
such factors or other conditions which retard development of the area. All the stated conditions 
are included in one form or another in the definition of a deteriorated area and/or a deteriorating 
area set forth in Idaho Code Sections 50-2903(8)(b) and 50-2018(9). The conditions listed only 
in Section 50-2008(d)(4)(2) (the open land section) include economic disuse, unsuitable 
topography, and ³the need for the correlation of the area with other areas of a municipality by 
streets and modern traffic requirements, or any combination of such factors or other conditions 
which retard development of the area.´ 
 
The conclusion of this discussion concerning open land areas is that the area qualifies if 
any of the eligibility conditions set forth in Idaho Code Sections 50-2018(9) and 50-2903(8)(b) 
apply. Alternatively, the area under consideration qualifies if any of the conditions listed only in 
Idaho Code Section 50-2008(d)(4)(2) apply.  
 
The following conditions are found in the Project Area, and have delayed or impaired 
development of the open land areas and satisfy the open land conditions as more fully supported 
by the Willow Creek Eligibility Report, prepared by Renee Magee, AICP:  predominance of 
defective or inadequate street layout; faulty lot layout in relationship to size, adequacy, 
accessibility, or usefulness/obsolete platting; diversity of ownership; outmoded street patterns; 
age or obsolescence; need for correlation of area with other areas of the municipality by streets 
and modern traffic requirements; unsuitable topography; insanitary or unsafe conditions; and 
conditions which retard development of the area; and the foregoing results in economic 
underdevelopment of the area and economic disuse.

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While the Plan anticipates Agency acquisition of property within the Project Area; 
however, the acquisition of specific parcels is unknown at this time.  Should the Agency 
determine the need to acquire property as further set forth in Attachment 3, then the open land 
areas in the Project Area qualify for Agency acquisition and development.  
 
200 
DESCRIPTION OF PROJECT AREA 
 
 
The boundaries of the Project Area and the Revenue Allocation Area are shown on the 
Boundary Map of Urban Renewal Project Area and Revenue Allocation Area, attached hereto as 
Attachment 1 and incorporated herein by reference, and are described in the Legal Description of 
Urban Renewal Project Area and Revenue Allocation Area, attached hereto as Attachment 2 and 
incorporated herein by reference.  For purposes of boundary descriptions and use of proceeds for 
payment of improvements, the boundary shall be deemed to extend to the outer boundary of 
rights-of-way or other natural boundary unless otherwise stated. 
300 
PROPOSED REDEVELOPMENT ACTIONS 
301 
General 
 
The Agency proposes to eliminate and prevent the spread of deteriorating conditions and 
deterioration in the Project Area by employing a strategy to improve and develop public and 
private lands, and to grow the economy in the Project Area.  Implementation of the strategy 
includes, but is not limited to the following actions:  
a. 
The preparation of sites, particularly related to basalt removal/remediation and 
structural fill throughout the Project Area, for the development and construction 
of facilities for mixed-use commercial, office, retail, multi-family residential and 
industrial uses;  
 
b. 
Basalt removal/remediation and structural fill throughout the Project Area for the 
installation and construction of rights-of-way and utility trenching for the 
development and construction of facilities for mixed-use commercial, office, 
retail, multi-family residential and hospitality industrial uses; 
 
c. 
The provision for participation by property owners and developers within the 
Project Area to achieve the objectives of this Plan;  
 
d. 
The engineering, design, installation, construction, and/or reconstruction of the 
transportation network within the Project Area, including all streets and 
streetscapes within the Project Area, with a focus on improvements to Holmes 
Avenue, Anderson Street, and related pedestrian and bicycle facilities, sidewalk, 
curb and gutter, intersection improvements, road widenings, and traffic signals (if 
needed), and the engineering, design, installation, and construction of new public 
rights-of-way throughout the Project Area to support access and connectivity 
within the Project Area and future development;

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e. 
The engineering, design, installation, construction and/or reconstruction of 
sidewalks and related pedestrian and bicycle facilities, curb, gutter and 
streetscapes throughout the Project Area, which for purposes of this Plan, the term 
streetscapes include sidewalks, lighting, landscaping, benches, signage, way-
finding, bike racks, public art, and similar amenities between the curb and right-
of-way line; and other public improvements, including multi-use pathways with 
landscape buffers and public open spaces and recreation areas; 
 
f. 
The 
engineering, 
design, 
relocation, 
installation, 
construction, 
and/or 
reconstruction of utilities (within and outside of the Project Area) including but 
not limited to improvements and upgrades to the water distribution system, 
including extension of the water distribution system, water capacity 
improvements, including to increase fire flows, water storage upgrades, water 
pressure upgrades, wastewater system improvements and upgrades, including 
extension of the wastewater collection system, lift stations, and improvements, 
and upgrades to power, gas, fiber optics, communications and other such 
facilities. To the extent construction of utilities outside of the Project Area are 
identified, such improvements are directly related to the growth and development 
within the Project Area, but cannot be sited within the Project Area; 
 
g. 
Removal, burying, and/or relocation of overhead utilities and power poles; 
removal or relocation of underground utilities; improvement of irrigation canals 
and drainage ditches and laterals; and undergrounding or piping of laterals;  
 
h. 
The acquisition of real property for public right-of-way and streetscape 
improvements, utility undergrounding, extension, upgrades, pedestrian facilities, 
pathways and trails, to decrease underutilized parcels and create development 
opportunities consistent with the Plan, including but not limited to future 
disposition to qualified developers for qualified developments; 
 
i. 
The disposition of real property through a competitive process in accordance with 
this Plan, Idaho law, including Idaho Code § 50-2011, and any disposition 
policies adopted by the Agency; 
 
j. 
The management of any property acquired by and under the ownership and 
control of the Agency; 
 
k. 
The development or redevelopment of land by private enterprise or public 
agencies for uses in accordance with this Plan, and funding of any planning 
studies, including a traffic study; 
 
l. 
The provision of financial and other assistance to encourage and attract business 
enterprise including but not limited to mixed-use commercial, retail, office, and 
industrial projects;

13 
m. 
In conjunction with the City, the establishment and implementation of 
performance criteria to assure high site design standards and environmental 
quality and other design elements which provide unity and integrity to the entire 
Project Area, including commitment of funds for planning studies, traffic studies, 
achieving high standards of development, and leveraging such development to 
achieve public objectives and efficient use of scarce resources; 
 
n. 
To the extent allowed by law, lend or invest federal funds to facilitate 
development and/or redevelopment;  
 
o. 
Other related improvements to those set forth above as further set forth in 
Attachment 5. 
 
 
In the accomplishment of these purposes and activities and in the implementation and 
furtherance of this Plan, the Agency is authorized to use all the powers provided in this Plan and 
all the powers now or hereafter permitted by Law and Act. 
302 
Urban Renewal Plan Objectives 
 
Urban renewal activity is necessary in the Project Area to combat impediments to 
development and problems of physical deterioration or deteriorating conditions.  As set forth in 
greater detail in Section 103, the Project Area has a history of stagnant and delayed growth and 
development compared to other areas of the City based on deteriorated and/or deteriorating 
conditions that have arrested or impaired growth in the Project Area primarily attributed to: 
predominance of defective or inadequate street layout; faulty lot layout in relationship to size, 
adequacy, accessibility, or usefulness/obsolete platting; diversity of ownership; outmoded street 
patterns; age or obsolescence; need for correlation of area with other areas of the municipality by 
streets and modern traffic requirements; unsuitable topography; insanitary or unsafe conditions; 
and conditions which retard development of the area; and the foregoing results in economic 
underdevelopment of the area and economic disuse.  .  The Plan for the Project Area is a 
proposal to work in partnership with public and private entities to remove impediments to 
development, improve, develop, and grow the economy within the Project Area by the 
implementation of a strategy and program set forth in Section 301. 
 
 
The provisions of this Plan are applicable to all public and private property in the Project 
Area.  The provisions of the Plan shall be interpreted and applied as objectives and goals, 
recognizing the need for flexibility in interpretation and implementation, while at the same time 
not in any way abdicating the rights and privileges of the property owners which are vested in 
the present and future zoning classifications of the properties.  All development under an owner 
participation agreement shall conform to those standards specified in Section 303.1 of this Plan. 
 
This Plan must be practical in order to succeed.  Particular attention has been paid to how 
it can be implemented, given the changing nature of market conditions.  Transforming the 
Project Area into a vital, thriving part of the community requires an assertive strategy.  The 
following list represents the key elements of that effort:

14 
a. 
Initiate simultaneous projects designed to revitalize the Project Area.  From basalt 
remediation and public infrastructure improvements to significant new public or 
private development, the Agency plays a key role in creating the necessary 
momentum to get and keep things going. 
 
b. 
Promote mixed-use, commercial, office, retail, multi-family residential, and 
industrial projects within the Project Area that is oriented toward creating activity 
centers and provides economic, recreational, and residential opportunities for 
surrounding neighborhoods and businesses. 
 
c. 
Secure and improve certain public open space and recreation access points in 
critical areas. 
 
d. 
Initiate projects designed to increase density, encourage activity centers, and 
provide mobility options. 
 
 
Without direct public intervention, much of the Project Area could conceivably remain 
unchanged and in a deteriorated and/or deteriorating condition for the next twenty (20) years.  
The Plan creates the necessary flexible framework for the Project Area to support the City¶s 
economic development while complying with the ³specificity´ requirement set forth in Idaho 
Code § 50-2905. 
 
Land use in the Project Area will be modified to the extent that underutilized, 
underdeveloped, and vacant land and land now devoted to uses inconsistent with the future land 
uses of the area will be converted to mixed-use, commercial, office, retail, multi-family 
residential,  and industrial projects. 
 
In implementing the activities described in this Plan, the Agency shall give due 
consideration to the provision of adequate open space, park and recreational areas and facilities 
that may be desirable for neighborhood improvement, with special consideration for the health, 
safety, and welfare of residents in the general vicinity of the Project Area covered by the Plan. 
Additional considerations include overall neighborhood improvements, special consideration for 
commercial and mobility options. 
303 
Participation Opportunities and Agreement  
303.1 Participation Agreements 
 
The Agency shall enter into various development participation agreements with any 
existing or future owner of property in the Project Area, in the event the property owner receives 
assistance from the Agency in the development and/or redevelopment of the property. The term 
³owner participation agreement´ or ³participation agreement´ is intended to include all 
participation agreements with a property owner, including reimbursement agreements, grant 
agreements or other participation agreements. In that event, the Agency may allow for an 
existing or future owner of property to remove the property and/or structure from future Agency 
acquisition subject to entering into an owner participation agreement. The Agency may also enter

15 
into owner participation agreements with other future owners and developers within the Project 
Area throughout the duration of this Plan in order to implement the infrastructure improvements 
set forth in this Plan. 
 
 
Each structure and building in the Project Area to be rehabilitated or to be constructed as 
a condition of the owner participation agreement between the Agency and the owner pursuant to 
this Plan will be considered to be satisfactorily rehabilitated and constructed, and the Agency 
will so certify, if the rehabilitated or new structure meets the standards set forth in an executed 
owner participation agreement and meets the conditions described below: 
 
a. 
Any such property within the Project Area shall be required to conform to all 
applicable provisions, requirements, and regulations of this Plan.  The owner 
participation agreement may require as a condition of financial participation by 
the Agency a commitment by the property owner to meet the greater objectives of 
the land use elements identified in the Comprehensive Plan, and applicable zoning 
ordinances.  Upon completion of any rehabilitation each structure must be safe 
and sound in all physical respects and be refurbished and altered to bring the 
property to an upgraded marketable condition that will continue throughout an 
estimated useful life for a minimum of twenty (20) years. 
 
b. 
All such buildings or portions of buildings which are to remain within the Project 
Area shall be rehabilitated or constructed in conformity with all applicable codes 
and ordinances of the City. 
 
c. 
Any new construction shall also conform to all applicable provisions, 
requirements, and regulations of this Plan, as well as to all applicable codes and 
ordinances of the City. 
 
All owner participation agreements will address phasing issues, development timing and 
schedule, justification and eligibility of project costs, and achievement of the objectives of 
the Plan.  The Agency shall retain its discretion in the funding level of its participation.  
Obligations under owner participation agreements shall terminate no later than the 
termination date of this Plan, December 31, 2046.  The Agency shall retain its discretion to 
negotiate an earlier date to accomplish all obligations under any owner participation 
agreement.  
 
In all participation agreements, participants who retain real property shall be required to 
join in the recordation of such documents as may be necessary to make the provisions of this 
Plan applicable to their properties.  Whether or not a participant enters into a participation 
agreement with the Agency, the provisions of this Plan are applicable to all public and private 
property in the Project Area. 
 
In the event a participant fails or refuses to rehabilitate, develop, use, and maintain its real 
property pursuant to this Plan and a participation agreement, the real property or any interest 
therein may be acquired by the Agency in accordance with Section 305.1 of this Plan and sold or 
leased for rehabilitation or development in accordance with this Plan.

16 
 
Owner participation agreements may be used to implement the following objectives: 
a. 
Encouraging property owners to revitalize and/or remediate deteriorated areas or 
deteriorating areas of their parcels to accelerate development in the Project Area. 
 
b. 
Subject to the limitations of the Law and the Act, providing incentives to property 
owners to encourage utilization and expansion of existing permitted uses during 
the transition period to prevent a proliferation of vacant and deteriorated parcels 
in the Project Area during the extended redevelopment of the Project Area.   
 
c. 
To accommodate improvements and expansions allowed by City regulations and 
generally consistent with this Plan for the Project Area. 
 
d. 
Subject to the limitations of the Law and Act, providing incentives to improve 
nonconforming properties so they implement the design guidelines contained in 
this Plan to the extent possible and to encourage an orderly transition from 
nonconforming to conforming uses through the term of the Plan. 
 
e. 
Provide for advance funding by the developer/owner participant of those certain 
public improvements and projects related to or needed for the private 
development and related to the construction of certain public improvements or 
remediation of basalt.  In that event, the Agency will agree as set out in the 
participation agreement to reimburse a portion of, or all of, the costs of public 
improvements and projects identified in the participation agreement from the 
revenue allocation generated by the private development.   
 
 
304 
Cooperation with Public Bodies 
 
 
Certain public bodies are authorized by state law to aid and cooperate, with or without 
consideration, in the planning, undertaking, construction, or operation of this Project.  The 
Agency shall seek the aid and cooperation of such public bodies and shall attempt to coordinate 
this Plan with the activities of such public bodies in order to accomplish the purposes of 
redevelopment and the highest public good. 
 
 
The Agency, by law, is not authorized to acquire real property owned by public bodies 
without the consent of such public bodies.  The Agency will seek the cooperation of all public 
bodies which own or intend to acquire property in the Project Area.  All plans for development 
of property in the Project Area by a public body shall be subject to Agency approval, in the event 
the Agency is providing any financial assistance. 
 
 
Subject to applicable authority, the Agency may impose on all public bodies the planning 
and design controls contained in this Plan to ensure that present uses and any future development 
by public bodies will conform to the requirements of this Plan.  The Agency is authorized to 
financially (and otherwise) assist any public entity in the cost of public land, buildings, facilities, 
structures, or other improvements of the Project Area as allowed by the Law and Act.

17 
 
The Agency intends to cooperate to the extent allowable with the City (or the Idaho 
Transportation Department), as the case may be, for the engineering, design, installation, 
construction, and/or reconstruction of public infrastructure improvements, including, but not 
limited to water, sewer, storm drainage, electrical, natural gas, telecommunication, or other 
similar systems and lines, streets, roads, curbs, gutters, sidewalks, pathways, and public parking 
facilities. The Agency shall also cooperate with the City (or the Idaho Transportation 
Department) on various relocation, screening, or undergrounding projects. To the extent any 
public entity, including the City, has funded certain improvements, the Agency may reimburse 
those entities for those expenses. The Agency also intends to cooperate and seek available 
assistance from state, federal and other sources for economic development. 
 
 
In the event the Agency is participating in the public development by way of financial 
incentive or otherwise, the public body shall enter into a participation agreement with the 
Agency and then shall be bound by the Plan and other land use elements and shall conform to 
those standards specified in Section 303.1 of this Plan. 
This Plan does not financially bind or obligate the City, Agency and/or any other public 
entity to any project or property acquisition; rather, for purposes of determining the economic 
feasibility of the Plan certain projects and expenditures have been estimated and included in the 
analysis. Agency revenue and the ability to fund reimbursement of eligible Project Costs is more 
specifically detailed in any owner participation agreement and in the annual budget adopted by 
the Agency Board. 
 
305 
Property Acquisition 
 
305.1 Real Property 
 
 
Only as specifically authorized herein, the Agency may acquire, through the voluntary 
measures described below, but is not required to acquire, any real property located in the Project 
Area where it is determined that the property is needed for construction of public improvements, 
required to eliminate or mitigate the deteriorated or deteriorating conditions, to facilitate 
economic development, including acquisition of real property intended for disposition to 
qualified developers through a competitive process, and as otherwise allowed by law.  The 
acquisition shall be by any means authorized by law, including, but not limited to, the Law, the 
Act, and the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, 
as amended, but shall not include the right to invoke eminent domain authority except as 
authorized herein.  The Agency is authorized to acquire either the entire fee or any other interest 
in real property less than a fee, including structures and fixtures upon the real property, without 
acquiring the land upon which those structures and fixtures are located. 
 
The Agency intends to acquire any real property through voluntary or consensual gift, 
devise, exchange, or purchase.  Such acquisition of property may be for the development of the 
public improvements identified in this Plan.  Such properties may include properties owned by 
private parties or public entities. This Plan allows the Agency¶s use of its resources for property 
acquisition.  This Plan does not anticipate the Agency¶s widespread use of its resources for

18 
property acquisition, except for the construction of public improvements or to dispose of real 
property to a qualified developer to incent certain types of development as permitted by the Law 
and Act. 
 
 
In the event the Agency identifies certain property which should be acquired to develop 
certain public improvements intended to be constructed under the provisions of this Plan, the 
Agency shall coordinate such property acquisition with any other public entity (e.g., without 
limitation, the City, the state of Idaho, or any of its authorized agencies), including the assistance 
of the Agency of funds to acquire said property either through a voluntary acquisition or the 
public entity¶s invoking of its eminent domain authority as limited by Idaho Code Section 7-
701A. 
 
 
The Agency is authorized by this Plan to acquire the properties for the uses identified in 
Attachment 3 hereto, including but not limited to property to be acquired for the extension or 
expansion of certain rights-of-way.   
 
The Agency is authorized by this Plan and Idaho Code §§ 50-2010 and 50-2018(12) to 
acquire the properties identified in Attachment 3 hereto for the purposes set forth in this Plan.   
The Agency¶s property acquisition will result in remediating deteriorating conditions in the 
Project Area by facilitating the development of mixed-use, commercial, office, retail, multi-
family residential, industrial projects, and economic development projects to support vibrant 
activity centers. The public improvements are intended to be dedicated to the City and/or other 
appropriate public entity, as the case may be, upon completion. The Agency reserves the right to 
determine which properties identified, if any, should be acquired. The open land areas qualify for 
Agency acquisition as further set forth in Section 105 of this Plan. 
 
 
It is in the public interest and may be necessary, in order to eliminate the conditions 
requiring redevelopment and/or development and in order to execute this Plan, for the power of 
eminent domain to be employed by the Agency or by the City with the Agency acting in an 
advisory capacity2 to acquire real property in the Project Area for the public improvements 
identified in this Plan, which cannot be acquired by gift, devise, exchange, purchase, or any other 
lawful method. 
 
Under the provisions of the Act, the urban renewal plan ³shall be sufficiently complete to 
indicate such land acquisition, demolition, and removal of structures, redevelopment, 
improvements, and rehabilitation as may be proposed to be carried out in the urban renewal 
area.´  Idaho Code § 50-2018(12).  The Agency has generally described those properties by use 
as set out in Attachment 3 for acquisition for the construction of public improvements and other 
identified projects.  The Agency reserves the right to determine which properties, if any, should 
be acquired. 
 
2 House Bill 1044, adopted by the Idaho Legislature during the 2021 Legislative Session, limited the Agency¶s 
ability to exercise eminent domain.

19 
305.2 Personal Property 
Generally, personal property shall not be acquired.  However, where necessary in the 
execution of this Plan, the Agency is authorized to acquire personal property in the Project Area 
by any lawful means, including eminent domain for the purpose of developing the public 
improvements described in section 305.1. 
 
306 
 Property Management 
 
During the time real property, if any, in the Project Area is owned by the Agency, such 
property shall be under the management and control of the Agency.  Such property may be 
rented or leased by the Agency pending its disposition for development and/or redevelopment, 
and such rental or lease shall be pursuant to such policies as the Agency may adopt. 
 
307 
Relocation of Persons (Including Individuals and Families), Business 
Concerns, and Others Displaced by the Project  
 
If the Agency receives federal funds for real estate acquisition and relocation, the Agency 
shall comply with 24 C.F.R. Part 42, implementing the Uniform Relocation Assistance and Real 
Property Acquisition Policies Act of 1970, as amended.  
 
The Agency reserves the right to extend benefits for relocation to those not otherwise 
entitled to relocation benefits as a matter of state law under the Act or the Law. The Agency may 
determine to use as a reference the relocation benefits and guidelines promulgated by the federal 
government, the state government, or local government, including the State Department of 
Transportation. The intent of this section is to allow the Agency sufficient flexibility to award 
relocation benefits on some rational basis, or by payment of some lump-sum per case basis. The 
Agency may also consider the analysis of replacement value for the compensation awarded to 
either owner-occupants or businesses displaced by the Agency to achieve the objectives of this 
Plan. The Agency may adopt relocation guidelines which would define the extent of relocation 
assistance in non-federally assisted projects and which relocation assistance to the greatest extent 
feasible would be uniform. The Agency shall also coordinate with the various local, state, or 
federal agencies concerning relocation assistance as may be warranted. 
In the event the Agency¶s activities result in displacement, the Agency shall comply with, 
at a minimum, the standards set forth in the Law. The Agency shall also comply with all 
applicable state laws concerning relocation benefits. The Agency shall also coordinate with the 
various local, state, or federal agencies concerning relocation assistance. 
 
308 
Site Preparation 
 
The Agency is authorized (but not required) to prepare, or cause to be prepared, as 
building sites any real property in the Project Area owned by the Agency including basalt 
removal, structural fill, and site preparation.  In connection therewith, the Agency may cause, 
provide for, or undertake the installation or construction of streets, utilities, parks, pedestrian

20 
walkways, public parking facilities, drainage facilities, and other public improvements necessary 
to carry out this Plan.  
 
309 
Property Disposition and Development  
 
309.1 Disposition by the Agency 
 
 
For the purposes of this Plan, the Agency is authorized to sell, lease, lease/purchase, 
exchange, subdivide, transfer, assign, pledge, encumber by mortgage or deed of trust, or 
otherwise dispose of any interest in real property under the reuse provisions set forth in Idaho  
law, including Idaho Code § 50-2011 and pursuant to any disposition policies adopted by the 
Agency.  To the extent permitted by law, the Agency is authorized to dispose of real property by 
negotiated lease, sale, or transfer without public bidding. 
 
 
Real property acquired by the Agency may be conveyed by the Agency and, where 
beneficial to the Project Area, without charge to any public body as allowed by law.  All real 
property acquired by the Agency in the Project Area shall be sold or leased to public or private 
persons or entities for development for the uses permitted in this Plan. 
 
309.2 Disposition and Development Agreements 
 
To provide adequate safeguards to ensure that the provisions of this Plan will be carried 
out and to prevent the recurrence of deteriorating conditions, all real property sold, leased, or 
conveyed by the Agency is subject to the provisions of this Plan. 
 
 
The Agency shall reserve such powers and controls in the disposition and development 
documents as may be necessary to prevent transfer, retention, or use of property for speculative 
purposes and to ensure that development is carried out pursuant to this Plan. 
 
 
Leases, lease/purchases, deeds, contracts, agreements, and declarations of restrictions of 
the Agency may contain restrictions, covenants, covenants running with the land, rights of 
reverter, conditions subsequent, equitable servitudes, or any other provisions necessary to carry 
out this Plan.  Where appropriate, as determined by the Agency, such documents, or portions 
thereof, shall be recorded in the office of the Recorder of Bonneville County, Idaho. 
 
 
All property in the Project Area is hereby subject to the restriction that there shall be no 
discrimination or segregation based upon race, color, creed, religion, sex, age, national origin, or 
ancestry in the sale, lease, sublease, transfer, use, occupancy, disability/handicap, tenure, or 
enjoyment of property in the Project Area.  All property sold, leased, conveyed, or subject to a 
disposition and development agreement shall be expressly subject by appropriate documents to 
the restriction that all deeds, leases, or contracts for the sale, lease, sublease, or other transfer of 
land in the Project Area shall contain such nondiscrimination and nonsegregation clauses as 
required by law.

21 
 
As required by law or as determined in the Agency¶s discretion to be in the best interest 
of the Agency and the public, the following requirements and obligations shall be included in the 
disposition and development agreement. 
 
That the developers, their successors, and assigns agree: 
a. 
That a detailed scope and schedule for the proposed development shall be 
submitted to and agreed upon by the Agency. 
 
b. 
That the purchase or lease of the land and/or subterranean rights and/or air rights 
is for the purpose of redevelopment and not for speculation. 
 
c. 
That the building of improvements will be commenced and completed as jointly 
scheduled and determined by the Agency and the developer(s). 
 
d. 
That the site and construction plans will be submitted to the Agency for review as 
to conformity with the provisions and purposes of this Plan. 
 
e. 
All new construction shall have a minimum estimated life of no less than twenty 
(20) years. 
 
f. 
That rehabilitation of any existing structure must assure that the structure is safe 
and sound in all physical respects and be refurbished and altered to bring the 
property to an upgraded marketable condition which will continue throughout an 
estimated useful life for a minimum of twenty (20) years. 
 
g. 
That the Agency receives adequate assurance acceptable to the Agency to ensure 
performance under the contract for sale. 
 
h. 
All such buildings or portions of the buildings which are to remain within the 
Project Area shall be reconstructed in conformity with all applicable codes and 
ordinances of the City. 
 
i. 
All disposition and development documents shall be governed by the provisions 
of Section 409 of this Plan. 
 
j. 
All other requirements and obligations as may be set forth in any participation 
policy established and/or amended by the Agency.

22 
The Agency also reserves the right to determine the extent of its participation based 
upon the achievements of the objectives of this Plan.  Obligations under any disposition and 
development agreement and deed covenants, except for covenants which run with the land 
beyond the termination date of this Plan, shall terminate no later than December 31, 2046.  
The Agency shall retain its discretion to negotiate an earlier date to accomplish all 
obligations under any disposition and development agreement. 
309.3 Development by the Agency 
 
To the extent now or hereafter permitted by law, the Agency is authorized to pay for, 
develop, or construct public improvements within the Project Area for itself or for any public 
body or entity, which public improvements are or would be of benefit to the Project Area.  
Specifically, the Agency may pay for, install, or construct the public improvements authorized 
under Idaho Code Section 50-2007, 50-2018(10) and (13), and 50-2903(9), (13), and (14), and as 
otherwise identified in Attachments 5, attached hereto and incorporated herein by reference, and 
may acquire or pay for the land required therefore. 
 
 
The Agency may enter into contracts, leases, and agreements with the City or other 
public body or private entity pursuant to this section, and the obligation of the Agency under 
such contract, lease, or agreement shall constitute an indebtedness of the Agency as described in 
Idaho Code § 50-2909 which may be made payable out of the taxes levied in the Project Area 
and allocated to the Agency under Idaho Code § 50-2908(2)(b) and Section 500 of this Plan or 
out of any other available funds. 
 
310 
Development Plans 
 
All development plans (whether public or private) prepared, pursuant to an owner 
participation or disposition and development agreement, shall be submitted to the Agency Board 
for review and approval.  All development in the Project Area must conform to those standards 
specified in Section 409 and all applicable City ordinances, design overlays and be supportive of 
the goals set forth in the Plan and Comprehensive Plan. 
 
311 
 [Reserved]  
 
312 
 [Reserved]  
 
313 
Participation with Others 
 
 
Under the Law, the Agency has the authority to lend or invest funds obtained from the 
federal government for the purposes of the Law if allowable under federal laws or regulations.  
The federal funds that may be available to the Agency are governed by regulations promulgated 
by the Department of Housing and Urban Development for the Community Development Block 
Grant Program (³CDBG´), the Economic Development Administration, the Small Business 
Administration, or other federal agencies.  In order to enhance such grants, the Agency¶s use of 
revenue allocation funds is critical.

23 
 
Under those regulations the Agency may participate with the private sector in the 
development and financing of those private projects that will attain certain federal objectives. 
 
The Agency may, therefore, use the federal funds for the provision of assistance to 
private for-profit business, including, but not limited to, grants, loans, loan guarantees, interest 
supplements, technical assistance, and other forms to support, for any other activity necessary or 
appropriate to carry out an economic development project. 
 
 
As allowed by law, the Agency may also use funds from any other sources for any 
purpose set forth under the Law or Act. 
 
 
The Agency may enter into contracts, leases, and agreements with the City, or other 
public body or private entity, pursuant to this section, and the obligation of the Agency under 
such contract, lease, or agreement shall constitute an indebtedness of the Agency as described in 
Idaho Code § 50-2909 which may be made payable out of the taxes levied in the Project Area 
and allocated to the Agency under Idaho Code § 50-2908(2)(b) and Section 500 of this Plan or 
out of any other available funds. 
314 
Conforming Owners 
 
The Agency may, at the Agency¶s sole and absolute discretion, determine that certain real 
property within the Project Area presently meets the requirements of this Plan, and the owner of 
such property will be permitted to remain as a conforming owner without a participation 
agreement with the Agency, provided such owner continues to operate, use, and maintain the real 
property within the requirements of this Plan. 
 
315 
Arts and Cultural Funding 
 
 
The Agency encourages public art and performing arts through joint ventures with private 
developers and in cooperation with the City.  Whenever possible, any Agency arts funding will 
be used to leverage additional contributions from developers, other private sources, and public or 
quasi-public entitles for purposes of including public art within the streetscape projects identified 
in this Plan.  
 
400 
USES PERMITTED IN THE PROJECT AREA 
 
401 
Designated Land Uses 
 
 
 
The Agency intends to rely upon the overall land use designations and zoning 
classifications of the City, as may be amended, and as depicted on Attachment 4 and as set forth 
in the City¶s Comprehensive Plan, including the future land use map and zoning classifications, 
as may be amended.  For the most part, the Project Area includes a mix of uses including mixed-
use residential, commercial, retail and office development, and industrial development, as well as 
public and governmental uses. Provided, however, nothing herein within this Plan shall be 
deemed to be granting any particular right to zoning classification or use.

24 
402 
[Reserved]  
403 
Public Rights-of-Way 
 
The Project Area contains existing maintained public rights-of-way included within the 
boundaries, including portions of Holmes Avenue and Anderson Street, as shown on Attachment 
1. Any new roadways, including new local and collector roads to be engineered, designed, 
installed, and constructed in the Project Area, will be constructed in conjunction with any 
applicable policies and design standards of the City or Bonneville County (and State and Federal 
standards, as the case may be) regarding dedicated rights-of-way. Additional public streets, 
alleys, and easements may be created in the Project Area as needed for proper development.    
 
 
Additional improvements to existing streets, alleys and easements may be created, 
improved, or extended in the Project Area as needed for development.  Existing dirt roadways, 
streets, easements, and irrigation or drainage laterals or ditches may be abandoned, closed, 
vacated, expanded, or modified as necessary for proper development of the Project Area, in 
conjunction with any applicable policies and standards of the City (or Idaho Department of 
Transportation) regarding changes to dedicated rights-of-way, and appropriate irrigation or 
drainage districts regarding changes to laterals or ditches. 
 
 
Any development, maintenance and future changes in the interior or exterior street layout 
shall be in accordance with the objectives of this Plan and the  design standards of the City or the 
Idaho Department of Transportation as may be applicable; and shall be effectuated in the manner 
prescribed by State and local law; and shall be guided by the following criteria: 
 
a. 
A balancing of the needs of proposed and potential new developments for 
adequate pedestrian and vehicular access, vehicular parking, and delivery loading 
docks with the similar needs of any existing adjacent developments.  Such 
balancing shall take into consideration the rights of existing owners and tenants 
under the rules for owner and tenant participation adopted by the Agency for the 
Project and any participation agreements executed thereunder, together with the 
design, planning and transportation goals set forth in the Plan; 
 
b. 
The requirements imposed by such factors as topography, traffic safety, and 
aesthetics; and 
 
c. 
The potential need to serve not only the Project Area and new or existing 
developments, but to also serve areas outside the Project Area by providing 
convenient and efficient vehicular access and movement. 
 
 
The public rights-of-way may be used for vehicular and/or pedestrian traffic, as well as 
for public improvements, public and private utilities, and activities typically found in public 
rights-of-way.

25 
404 
Interim Uses 
 
Pending the ultimate development of land by developers and participants, the Agency is 
authorized to use or permit the use of any land in the Project Area for interim uses that are not in 
conformity with the uses permitted in this Plan.  However, any interim use must comply with 
applicable City Code or Bonneville County Code. 
405 
Development in the Project Area Subject to the Plan 
 
All real property in the Project Area, under the provisions of either a disposition and 
development agreement or an owner participation agreement, is made subject to the controls and 
requirements of this Plan.  No such real property shall be developed, redeveloped, rehabilitated, 
or otherwise changed after the date of the adoption of this Plan, except in conformance with the 
provisions of this Plan. 
 
406 
Construction Shall Comply with Applicable Federal, State, and Local Laws 
and Ordinances and Agency Development Standards 
 
 
All construction in the Project Area shall comply with all applicable state laws, the Idaho 
Falls City Code, as may be amended from time to time, and any applicable City Council 
ordinances pending codification, including but not limited to, regulations concerning the type, 
size, density and height of buildings; open space, landscaping, light, air, and privacy; the 
undergrounding of utilities; limitation or prohibition of development that is incompatible with 
the surrounding area by reason of appearance, traffic, smoke, glare, noise, odor, or similar 
factors; parcel subdivision; off-street loading and off-street parking requirements. 
 
In addition to applicable codes, ordinances, or other requirements governing development 
in the Project Area, additional specific performance and development standards may be adopted 
by the Agency to control and direct redevelopment activities in the Project Area in the event of a 
disposition and development agreement or owner participation agreement, including but not 
limited to compliance with the City of Idaho Falls Bridge and Street Regulation Ordinance, 
Chapter 1A, Title 11 of the City Code. 
 
407 
[Reserved]  
 
408 
Nonconforming Uses 
 
 
This Section applies to property owners seeking assistance from the Agency regarding 
their property. The Agency may permit an existing use to remain in an existing building and site 
usage in good condition, which use does not conform to the provisions of this Plan, provided that 
such use is generally compatible with existing and proposed developments and uses in the 
Project Area.  The owner of such a property must be willing to enter into an owner participation 
agreement and agree to the imposition of such reasonable restrictions as may be necessary to 
protect the development and use of the Project Area.

26 
 
The Agency may authorize additions, alterations, repairs, or other improvements in the 
Project Area for uses which do not conform to the provisions of this Plan where such 
improvements are within a portion of the Project Area where, in the determination of the 
Agency, such improvements would be compatible with surrounding Project uses and 
development. 
 
All nonconforming uses shall also comply with the City codes and ordinances. 
 
409 
Design Guidelines for Development under a Disposition and Development 
Agreement or Owner Participation Agreement 
 
Within the limits, restrictions, and controls established in this Plan, the Agency is 
authorized to establish heights of buildings, density, land coverage, setback requirements, design 
criteria, traffic circulation, traffic access, and other development and design controls necessary 
for proper development of both private and public areas within the Project Area. Any 
development must also comply with the City¶s zoning ordinance regarding heights, setbacks, 
density, and other like standards. 
 
 
In the case of property which is the subject of a disposition and development agreement 
or owner participation agreement with the Agency, no new improvement shall be constructed, 
and no existing improvement shall be substantially modified, altered, repaired, or rehabilitated, 
except in accordance with this Plan. Under a disposition and development agreement or owner 
participation agreement, the design guidelines and land use elements of the Plan shall be 
achieved to the greatest extent feasible, though the Agency retains the authority to grant minor 
variations under this Plan and subject to a negotiated agreement between the Agency and the 
developer or property owner. 
 
 
Under those agreements, the architectural, landscape, and site plans shall be submitted to 
the Agency and approved in writing by the Agency. In such agreements, the Agency may impose 
additional design controls. The Agency shall find that any approved plans do comply with this 
Plan. The Agency reserves the right to impose such design standards on an ad hoc basis through 
the approval process of the disposition and development agreement or owner participation 
agreement. Any change to such approved design must be consented to by the Agency and such 
consent may be conditioned upon reduction of Agency¶s financial participation toward the 
Project. 
 
In the event the Agency adopts design standards or controls, those provisions will 
thereafter apply to each site or portion thereof in the Project Area. These additional design 
standards or controls will be implemented through the provisions of any disposition and 
development agreement or owner participation agreement. These controls are in addition to any 
standards and provisions of any applicable City building or zoning ordinances; provided, 
however, each and every development shall comply with all applicable City zoning and building 
ordinances.

27 
500 
METHODS OF FINANCING THE PROJECT 
501 
General Description of the Proposed Financing Method 
 
The Agency is authorized to finance this Project with revenue allocation funds, inter-
district loans, financial assistance from the City (loans, grants, other financial assistance), state of 
Idaho, federal government or other public entities, interest income, developer advanced funds, 
donations, loans from private financial institutions (bonds, notes, line of credit), the lease or sale 
of Agency-owned property, public parking revenue, or any other available source, public or 
private, including assistance from any taxing district or any public entity. 
 
The Agency is also authorized to obtain advances, lines of credit, borrow funds, and 
create indebtedness in carrying out this Plan.  The Agency may also consider a transfer or grant 
from the City, an inter-fund transfer from other urban renewal project areas or enter into a 
memorandum of understanding with any property owner and/or related entity to fund the 
establishment of the Project Area. The principal and interest on such advances, funds, and 
indebtedness may be paid from any funds available to the Agency. The City, as it is able, may 
also supply additional assistance through City loans and grants for various public improvements 
and facilities. The City or any other public agency, as properly budgeted and subject to any 
constitutional and/or statutory limitations, may expend money to assist the Agency in carrying 
out this Project. 
 
As allowed by law and subject to restrictions as are imposed by law, the Agency is 
authorized to issue notes or bonds from time to time, if it deems appropriate to do so, in order to 
finance all or any part of the Project.  Neither the members of the Agency nor any persons 
executing the bonds are liable personally on the bonds by reason of their issuance. 
 
502 
Revenue Allocation Financing Provisions 
 
The Agency hereby adopts revenue allocation financing provisions as authorized by the 
Act, effective retroactively to January 1, 2026.  These revenue allocation provisions shall apply 
to all taxing districts which are located in or overlap the Revenue Allocation Area3 shown and 
described on Attachments 1 and 2 to this Plan.  The Agency shall take all actions necessary or 
convenient to implement these revenue allocation financing provisions.  The Agency specifically 
finds that the equalized assessed valuation of property within the Revenue Allocation Area is 
likely to increase as a result of the initiation of the Project. 
 
 
The Agency, acting by one or more resolutions adopted by its Board, is hereby authorized 
to apply all or any portion of the revenues allocated to the Agency pursuant to the Act to pay as 
costs are incurred (pay-as-you-go) or to pledge all or any portion of such revenues to the 
repayment of any moneys advance-funded by developers or property owners, borrowed, 
indebtedness incurred, or notes or bonds issued by the Agency to finance or to refinance the 
Project Costs (as defined in Idaho Code § 50-2903(14)) of one or more urban renewal projects. 
 
 
3 Subject to the requirements of Idaho Code Section 50-2906(4) related to fire protection and ambulance districts, 
and Idaho Code Section 50-2908(2)(a)(iv) related to highway districts.

28 
The Agency may consider a note or line of credit issued by a bank or lending institution 
premised upon revenue allocation funds generated by a substantial private development 
contemplated by the Study, as defined in Section 502.1, which would allow the Agency to more 
quickly fund the public improvements and eligible projects contemplated by this Plan. Likewise, 
a developer/owner advanced funding of certain eligible public infrastructure improvements and 
projects to be reimbursed pursuant to an owner participation agreement could achieve the same 
purpose. 
 
Upon enactment of a City Council ordinance finally adopting these revenue allocation 
financing provisions and defining the Revenue Allocation Area described herein as part of the 
Plan, there shall hereby be created a special fund of the Agency into which the County Treasurer 
shall deposit allocated revenues as provided in Idaho Code § 50-2908.  The Agency shall use 
such funds solely in accordance with Idaho Code § 50-2909 and solely for the purpose of 
providing funds to pay the Project Costs, including any incidental costs, of such urban renewal 
projects as the Agency may determine by resolution or resolutions of its Board. 
 
 
A statement listing proposed public improvements and facilities, a schedule of 
improvements, the location of proposed public infrastructure improvements, an economic 
feasibility study, estimated project costs, fiscal impact upon other taxing districts, and methods 
of financing project costs required by Idaho Code § 50-2905 is included in this Plan and in 
Attachments 5 to this Plan.  This information necessarily incorporates estimates and projections 
based on the Agency¶s and consultants¶ present knowledge and expectations. Attachment 5 also 
identifies additional public infrastructure projects that may be undertaken by the Agency and/or 
in partnership with the City, depending on the existence of funding and time remaining in the 
revenue allocation area.  The Agency is hereby authorized to adjust the presently anticipated 
urban renewal projects and use of revenue allocation financing of the related Project Costs if the 
Board deems such adjustment necessary or convenient to effectuate the general objectives of the 
Plan in order to account for revenue inconsistencies, market adjustments, future priorities, 
developers/owners seeking Agency assistance pursuant to an owner participation agreement, and 
unknown future costs.  Agency revenue and the ability to fund reimbursement of eligible Project 
Costs is more specifically detailed in the annual budget.  
 
The Agency may appropriate funds consisting of revenue allocation proceeds on an 
annual basis without the issuance of notes or bonds. The Agency may also obtain advances or 
loans from the City, from other revenue allocation areas (inter-district loan), or private entity and 
financial institutions in order to immediately commence construction of certain of the public 
improvements. Developer advanced funding of public improvements could also achieve the same 
purpose. The revenue allocation proceeds are hereby irrevocably pledged for the payment of the 
principal and interest on the advance of monies or making of loans or the incurring of any 
indebtedness such as bonds, notes, and other obligations (whether funded, refunded, assumed, or 
otherwise) by the Agency to finance or refinance the Project in whole or in part, including 
reimbursement to any owner/developer or public entity for the cost of eligible public 
improvements pursuant to a participation agreement. 
 
Revenues will continue to be allocated to the Agency until termination of the revenue 
allocation area as set forth in Section 800. The Study incorporates estimates and projections

29 
based on the Agency¶s and its consultants¶ present knowledge and expectations concerning the 
length of time to complete the improvements and estimated future revenues. The activity may 
take longer depending on the significance and timeliness of development. Alternatively, the 
activity may be completed earlier if revenue allocation proceeds are greater or the Agency 
obtains additional funds from another source. 
 
 
The Agency is authorized to make such pledges as to specific advances, loans, and 
indebtedness as appropriate in carrying out the Project.  
 
The Agency reserves the right to either pay for Project Costs from available revenue (pay 
as you go basis) or borrow funds by incurring debt through notes or other obligations. 
 
 
Revenue allocation proceeds are deemed to be only a part of the proposed funding 
sources for the payment of public improvements and other project improvements.  Additionally, 
project funding is proposed to be phased for the improvements, allowing various sources of 
funds to be accumulated for use. 
502.1 Economic Feasibility Study 
 
Attachment 5 constitutes the Willow Creek Urban Renewal District Economic Feasibility 
Study for the Project Area (³Study´), prepared by Perspective Planning & Consulting LLC.  The 
Study constitutes the financial analysis required by the Act and is based upon existing 
information from the property owners, developers, the Agency, the City and others.  Projections 
are based upon input from the Agency, Bonneville County, City and other public entities. 
 
502.2 Assumptions 
and 
Conditions/Economic 
Feasibility 
Statement 
 
 
The information contained in the Study assumes certain completed and projected actions.  
All debt is projected to be repaid no later than the duration period of the Plan.  The total amount 
of indebtedness (and all other loans or indebtedness), developer reimbursement and the amount 
of revenue generated by revenue allocation are dependent upon the extent and timing of private 
development.  Should all of the development take place as projected, the project indebtedness 
could be extinguished earlier, dependent upon other legal obligations.  Should private 
development take longer to materialize, or should the private development be substantially less 
than projected, then the amount of revenue generated will be substantially reduced and debt may 
continue for its full term. 
 
 
The Plan and the Plan Attachments incorporate estimates and projections based on the 
Agency¶s and consultants¶ present knowledge and expectations.  The Plan proposes certain 
public improvements as set forth in the Study, and in Section 301, which will facilitate the 
mixed-use, commercial, office, retail, multi-family residential, industrial, and public 
infrastructure projects and economic development opportunities in the Revenue Allocation Area 
as more fully guided by the design, planning and desired goals set forth in the Comprehensive 
Plan.

30 
 
The assumptions set forth in the Study are based upon the best information available to 
the Agency and its consultants through public sources or discussions with property owners, 
developers, the City staff, the County, and others.  The information has been analyzed by the 
Agency and its consultants in order to provide an analysis that meets the requirements set forth 
under the Law and Act.  At the point in time when the Agency may seek a loan from lenders or 
others, a more detailed and then-current financial pro forma will be presented to those lenders or 
underwriters for analysis to determine the borrowing capacity of the Agency.  As set forth 
herein, the Agency reserves the right to fund the Project on a ³pay as you go´ basis.  The Agency 
Board will prioritize the activities set forth in this Plan and determine what funds are available 
and what activities can be funded.  The Agency will establish those priorities through its 
mandated annual budgetary process. 
 
 
The project list within Attachment 5 is prioritized by way of feasibility based on timing 
of developer advanced funding of potentially eligible improvements and projects, estimated 
revenues to be received, amounts funded, and by year of funding. The projected timing of 
funding is primarily a function of the availability of financial resources and market conditions 
but is also strategic, considering the timing of anticipated or projected private development 
partnership opportunities and the ability of certain strategic activities to stimulate development at 
a given point in time within the duration of the Plan and Project Area. Attachment 5 also 
contemplates other public improvements that may be funded during the duration of the Plan with 
revenue allocation proceeds but are not contemplated to be advance funded by any 
developer/property owners, including but not limited to, planning, design, engineering and 
construction of eligible public infrastructure improvements within the Project Area.   
 
The assumptions concerning revenue allocation proceeds are based upon certain 
anticipated or projected new developments, assessed value increases, and assumed tax levy rates 
as more specifically set forth in the Study. Attachment 5 has taken into account and excluded 
levies that do not flow to the Agency consistent with Idaho Code § 50-2908.  In projecting new 
construction, the Study considered parcels identified as expected to develop over the life of the 
Project Area, communications with developers/property owners, City staff and others.    
 
The types of new construction expected in the Project Area are:  mixed-use buildings; 
increased density/multi-family residential projects; commercial, retail and office projects; 
restaurants; hospitality and personal services projects; industrial projects; and other public 
facilities and improvements, including but not limited to streets, streetscapes, power, water and 
sewer improvements, environmental remediation/site preparation through basalt remediation and 
structural fill, stormwater management, pathways, and property acquisition to support the Plan 
goals.  The Project Area has potential for a significant increase in high-density residential, 
commercial, office, retail and industrial growth due to the location of the Project Area. However, 
without a method to construct the identified public improvements or remediate the impediments 
to development, new development is unlikely to occur in much of the Project Area.   
 
 
It is understood that application of certain exemptions, including the homeowner¶s 
exemption and Idaho Code § 63-602K, which provides for personal property tax exemption to 
businesses may have the effect of reducing the increment value, which in turn reduces revenue.

31 
502.3 Ten Percent Limitation4  
 
Under the Act, the base assessed valuation for all revenue allocation areas cannot exceed 
gross/net ten percent (10%) of the current assessed taxable value for the entire City. According to 
the Bonneville County Assessor, the assessed taxable value for the City as of 2025, is 
$8,656,511,786.00.  Therefore, the 10% limit is $865,651,179.00.   
 
The adjusted base assessed value of each of the existing revenue allocation areas and the 
assessed taxable value of the proposed Project Area as of 2025, are as follows: 
 
River Commons District5 
$       840,309 
Eagle Ridge District  
$    7,285,935 
Jackson Hole Junction District  
$       715,774 
Pancheri East Bank District  
$    5,954,777 
Anderson Bush District 
$    6,191,960 
Stanley Boge District 
$  42,050,869 
Snake River West District (Estimated) 
$       547,415 
Yellowstone Square District 
$    9,605,501 
Riverside District (Estimated)6 
$  34,013,401 
Riverwalk District (Estimated) 
$       993,015 
Skyline-Broadway 
District 
Proposed 
(Estimated) 
$  39,210,315 
Willow 
Creek 
Project 
Area 
Proposed 
(Estimated) 
$9,909,420 
 
     Total of Existing and Proposed Districts 
$157,318,691.00 
 
The adjusted base values for the combined existing revenue allocation areas and the 
estimated base value for the proposed Project Area total $157,318,691.00, which is less than 
10% of the City¶s estimated 2025 taxable value.  
502.4 Financial Limitation 
The Study identifies several capital improvement projects as well as remediation of an 
impediment to development, specifically basalt removal and the need for structural fill.  Use of 
any particular funding source for any particular purpose is not assured or identified.  Use of the 
funding source shall be conditioned on any limitations set forth in the Law, the Act, or by 
 
4 Due to the timing of the assessment process and creation of this Plan, the certified 2025 values have been used to 
establish compliance with the 10% limitation.  Using the 2025 values, the total adjusted base values of the existing 
revenue allocation areas combined with the value of this Project Area is 1.8% of the total taxable value of the City.  
Even assuming an increase in certified values for 2026, the combined adjusted base values of the revenue allocation 
areas will not exceed 10% of the current assessed taxable value for the entire City. 
5 Adjusted to show removal of values from deannexed parcels. 
6 Includes current value of deannexed parcels.

32 
contract, or by other federal regulation.  If revenue allocation funds are unavailable, then the 
Agency will need to use a different funding source for that improvement.  
 
The amount of funds available to the Agency from revenue allocation financing is 
directly related to the assessed value of new improvements within the Revenue Allocation Area.  
Under the Act, the Agency is allowed the revenue allocation generated from inflationary 
increases and new development value.  Increases have been assumed based upon the projected 
value of new development as that development occurs along with possible land reassessment 
based on a construction start. 
 
 
The Study, with the various estimates and projections, constitutes an economic feasibility 
study.  Costs and revenues are analyzed, and the analysis shows the need for public capital funds 
during the project.  Multiple financing sources are contemplated in the Study, including proposed 
revenue allocation notes, annual revenue allocations, developer/property owner contributions, 
City or other public entity contributions, interfund loan, and other financing sources as permitted 
by law.  This Study identifies the kind, number, and location of all proposed public works or 
improvements, a detailed list of estimated project costs, a description of the methods of financing 
illustrating project costs, and the time when related costs or monetary obligations are to be 
incurred.  See Idaho Code § 50-2905.  Based on these funding sources, the conclusion is that the 
Project is feasible. 
 
The Agency reserves the discretion and flexibility to use revenue allocation proceeds in 
excess of the amounts projected in the Study for the purpose of funding the identified projects 
and improvements consistent with those identified in Attachment 5. The projections in the Study 
are based on reasonable assumptions and existing market conditions. However, should the 
Project Area result in greater than anticipated revenues, the Agency specifically reserves the 
ability to fund additional activity and projects identified in Attachment 5 and the Plan. Further, 
the Agency reserves the discretion and flexibility to use other sources of funds unrelated to 
revenue allocation to assist in the funding of the improvements and activities identified, 
including but not limited to owner participation agreements and disposition and development 
agreements.  The Agency may also re-prioritize projects in the project list and the location of 
those projects pursuant to market conditions, project timing, funding availability, etc., as more 
specifically detailed in the annual budget. 
 
The proposed timing for the public improvements may have to be adjusted depending 
upon the availability of some of the funds and the Agency¶s ability to finance any portion of the 
Project.  Any adjustment to Project timing or funding is technical or ministerial in nature 
and shall not be considered a modification of the Plan pursuant to Idaho Code Section 50-
2903A. 
 
The Study lists those public improvements and projects the Agency intends to construct 
or fund, directly or through reimbursement to a developer and/or public entities through the term 
of the Plan.  The costs of improvements are estimates only as it is impossible to know with any 
certainty what the costs of improvements will be in future years.  There is general recognition 
that construction/contractor costs fluctuate and are impacted by future unknowns, such as, the 
cost of materials and laborers. Final costs will be determined by way of construction contract

33 
public bidding or by an agreement between the developer/owner, and/or public entity, and 
Agency. The listing of public improvements and projects does not commit the Agency, City, or 
any other public entity, to any particular level of funding; rather, identification of the activity in 
the Plan allows the Agency to negotiate the terms of any reimbursement with the developer 
and/or the public entities.  This Plan does not financially bind or obligate the Agency, City, or 
other public entity to any project or property acquisition; rather, for purposes of determining the 
economic feasibility of the Plan certain projects and expenditures have been estimated and 
included in the analysis.  The City has not committed to fund any public infrastructure 
improvements within the Project Area. Such decisions concerning capital improvement projects 
and/or other expenditures are made by the City annually pursuant to its budget and appropriation 
process. Agency revenue and the ability to fund reimbursement of eligible Project Costs is more 
specifically detailed in any participation agreement and in the annual budget adopted by the 
Agency Board. The proposed location and siting of the proposed public infrastructure and other 
improvement projects in the Project Area are generally described in the Study as occurring 
throughout the Project Area and this Plan recognizing that the specific location of the projects 
will depend on the type and timing of development. The specific location of the improvements is 
technical and/or ministerial and does not constitute a modification to the Plan. 
 
The Agency reserves its discretion and flexibility in deciding which improvements are 
more critical for development or redevelopment, and the Agency intends to coordinate its public 
improvements with associated development by private developers/owners.  Where applicable, 
the Agency also intends to coordinate its participation in the public improvements with the 
receipt of certain grants or loans which may require the Agency¶s participation in some 
combination with the grant and loan funding. 
 
Generally, the Agency expects to develop those improvements and fund the projects 
identified in Attachment 5 (through reimbursement) first, in conjunction with private 
development within the Project Area generating the increment as identified in Attachment 5.  
The Agency may undertake the additional public infrastructure improvements contemplated in 
Attachment 5 that may be funded during the duration of the Plan with revenue allocation 
proceeds but are not contemplated to be advance funded by any developer/property owners, 
including planning, design, engineering and construction of street and streetscape improvements 
and enhanced landscaping and pedestrian/bicyclist improvements within the Project Area.  
 
The Plan has shown that the equalized valuation of the Revenue Allocation Area as 
defined in the Plan is likely to increase as a result of the initiation and completion of urban 
renewal projects pursuant to the Plan. 
502.5  [Reserved]  
502.6 Participation 
with 
Local 
Improvement 
Districts, 
Business 
Improvement Districts and/or Community Infrastructure Districts 
 
Under the Idaho Local Improvement District Code, Chapter 17, Title 50, Idaho Code, the 
City has the authority to establish local improvement districts for various public facilities, 
including, but not limited to, streets, curbs, gutters, sidewalks, storm drains, landscaping, and

34 
other like facilities.  To the extent allowed by the Law and the Act, the Agency reserves the 
authority to participate in the funding of local improvement district facilities.  This participation 
may include either direct funding to reduce the overall cost of the local improvement district or 
to participate as an assessed entity to finance the local improvement district project.  Similarly, to 
the extent allowed by the Law and the Act, the Agency reserves the authority, but not the 
obligation, to participate in the funding of the purposes specified under the Business 
Improvement Districts, Chapter 26, Title 50, Idaho Code.  
 
 
Further, a community infrastructure district formed pursuant to the Community 
Infrastructure District Act, Chapter 31, Title 50, Idaho Code, provides an additional funding 
mechanism for certain public improvements benefitting the district, including highways, 
interstates, public parking facilities, pedestrian and bicycling trails, public safety facilities (law 
enforcement, fire, emergency medical and rescue), street lighting facilities, and real property 
acquisition for community infrastructure, water supply treatment, storage and distribution 
facilities, wastewater collection, treatment and disposal facilities, road, streets and related 
landscaping, storm water facilities, parks and open space.  To the extent allowed by the Law and 
the Act, the Agency reserves the authority to participate in the funding of community 
infrastructure district facilities.  This participation may include either direct funding to reduce the 
overall cost of the community infrastructure district or to participate as an assessed entity to 
finance the community infrastructure district project.   
 
502.7 Issuance of Debt and Debt Limitation 
 
 
Any debt incurred by the Agency as allowed by the Law and Act shall be secured by 
revenue allocation funds as allowed by the Act.  All such debt shall be repaid within the duration 
of this Plan, except as may be authorized by law. 
 
502.8 Impact on Other Taxing Districts and Levy Rate 
 
 
An estimate of the overall impact of the revenue allocation project on each taxing district 
is shown in the Study through the new development projections set forth in Attachment 5.   
 
 
The assessed value for each property in a revenue allocation area consists of a base value 
and an increment value. The base value is the assessed value as of January 1 of the year in which 
a revenue allocation area is approved by a municipality, with periodic adjustments allowed by 
Idaho law. The increment value is the difference between the adjusted base assessed value and 
current assessed taxable value in any given year while the property is in a revenue allocation 
area. Under Idaho Code § 63-802, taxing entities are constrained in establishing levy rates by the 
amount each budget of each taxing district can increase on an annual basis. Taxing entities 
submit proposed budgets to the County Board of Commissioners, which budgets are required to 
comply with the limitations set forth in Idaho Code § 63-802. Therefore, the impact of revenue 
allocation on the taxing entities is more of a product of the imposition of Idaho Code § 63-802, 
then the effect of urban renewal. 
 
 
The County Board of Commissioners calculates the levy rate required to produce the 
proposed budget amount for each taxing entity using the assessed values which are subject to

35 
each taxing entity¶s levy rate. Assessed values in urban renewal districts which are subject to 
revenue allocation (incremental values) are not included in this calculation. The combined levy 
rate for the taxing entities is applied to the incremental property values in a revenue allocation 
area to determine the amount of property tax revenue which is allocated to an urban renewal 
agency. The property taxes generated by the base values in the urban renewal districts and by 
properties outside revenue allocation areas are distributed to the other taxing entities. Properties 
in revenue allocation areas are subject to the same levy rate as they would be outside a revenue 
allocation area. The difference is how the revenue is distributed. If the overall levy rate is less 
than assumed, the Agency will receive fewer funds from revenue allocation.  
 
 
In addition, without the Revenue Allocation Area and its ability to pay for public 
improvements and public facilities, fewer substantial improvements within the Revenue 
Allocation Area would be expected during the term of the Plan; hence, there would be lower 
increases in assessed valuation to be used by the other taxing entities. The Study¶s analysis is 
premised upon the fact the proposed development and/or redevelopment would not occur but for 
the ability to use revenue allocation funds to fund certain significant public infrastructure 
improvements and projects removing certain impediments to development. 
 
 
One result of new construction occurring outside the revenue allocation area (Idaho Code 
§§ 63-802 and 63-301A) is the likely reduction of the levy rate as assessed values increase for 
property within each taxing entity¶s jurisdiction7 . From and after December 31, 2006, Idaho 
Code § 63-301A prohibits taxing entities from including, as part of the new construction roll, the 
increased value related to new construction within a revenue allocation area until the revenue 
allocation authority is terminated, or a deannexation occurs8 . Any new construction within the 
Project Area is not available in the short term for inclusion by the taxing entities to increase their 
budget capacity. Upon termination of this Plan or deannexation of area, the taxing entities will be 
able to include a percentage of the increment value on new construction roll for purposes of 
setting the following year¶s budget and revenue from such value is not limited to the eight 
percent cap set forth in Idaho Code § 63-802. 
 
 
As the 2026 certified levy rates are not determined until late November 2026, the 2025 
certified levy rates obtained from the publication entitle 2025 Bonneville County Levies Based on 
Each $1.00 Market Value found on the Bonneville County website have been used in the for 
purposes of the analysis9.   For Tax Year 2025, those taxing districts and levy rates are as 
follows: 
 
Taxing Districts 
 
 
 
  
Levy Rates: 
 
 
7 House Bill 389 amended Idaho Code Sections 63-802 and 63-301A limiting the value placed on the new 
construction roll and available to a taxing district for a budget capacity increase. This could result in lower levy rates 
over time. 
8 Subject to a limited exception in Idaho Code Section 63-301A(3)(k). 
9 Due to the timing of the taxing districts¶ budget and levy setting process, certification of the 2026 levy rates did not 
occur until after this Plan had been prepared and was in the process of being considered by the Agency. In order to 
provide a basis to analyze the impact on the taxing entities, the 2025 levy rates are used. Use of the 2025 levy rates 
provides a more accurate base than estimating the 2026 levy rates.

36 
Bonneville County Ambulance  
0 
Bonneville County 
.002487425 
Bonneville County Road & Bridge 
.000041208 
School District No. 91 
0 
College of Eastern Idaho  
.000087284 
City of Idaho Falls 
.005838181 
Flood Control #1 
.000004140 
Lincoln Cemetery 
.000004712 
 
 
TOTAL10
.00846295 
 
 
The Study has made certain assumptions concerning the levy rate.  First, pursuant to 
Idaho Code § 50-2908, the Agency is not entitled to revenue allocation proceeds from certain 
levy increases which are allowed by either specific statutory authorization or approved by an 
election of the qualified electors of the particular taxing district.  Therefore, for any levy election, 
the Agency will not receive revenue allocation funds which would have been generated by 
imposing that levy on the assessed valuation within the Project Area.  The Study has taken this 
statute into account.  This is also the reason there is no anticipated impact to School District #91. 
 
House Bill 436, effective retroactive to January 1, 2025, amends Idaho Code § 50-2906 
providing that fire protection and ambulance service districts are not subject to the financing 
provisions of a revenue allocation area modified after July 1, 2025, unless the fire protection 
district and/or the ambulance service district each consent to be included pursuant to the process 
outlined in Idaho Code § 50-2906(4).  This amendment will apply to this Plan.   Should 
Bonneville County Ambulance fail to consent to be included in the Project Area, the levy from 
that district will not generate revenue for this Project Area.  To be conservative the Plan and the 
Study do not include receipt of revenue allocation funds from the Bonneville County Ambulance 
levy in the revenue model.  As the Flood Control #1 only overlays a portion of the Project Area it 
has not been included in the net levy rate for purposes of the Study.  If the overall levy rate is 
less than projected, or if expected development fails to occur as estimated, the Agency shall 
receive fewer funds from revenue allocation.  
 
The Study analyzes two revenue models: the conservative model and the moderate 
model.   
 
For the conservative model, the following assumptions were made, in part, to support the 
revenue projection: 
 
1. Total valuation is assumed to increase 2%/year 
2. Applicable tax levy rate is assumed to decrease 1%/year 
3. Assumes new development will occur in phases and will be realized on the tax rolls in 
2030, 2032 and 2034. 
 
 
10 Net of voter approved bonds and levies.

37 
For the moderate model, the following assumptions were made, in part, to support the 
revenue projection: 
 
1. Total valuation is assumed to increase 5%/year 
2. Applicable tax levy rate is assumed to decrease 2%/year 
3. Assumes new development will occur in phases and will be realized on the tax rolls in 
2030, 2032 and 2034. 
 
   
503 
Phasing and Other Fund Sources 
 
 
The Agency anticipates other sources of funds for the additional projects on the project 
list, which may include City, and other public entity parties, owner/developer participation, and 
financing. It is important to note this Plan does not financially bind or obligate the City, Agency, 
and/or any other public entity to any project or property acquisition. The City and/or other local 
government entities continue to be subject to statutory and constitutional budget and levy 
limitations. The City, Agency, and/or other public entity participation in any project shall be 
determined by the amount of revenue allocation funds generated and pursuant to the annual 
budgeting process. 
504 
Lease Revenue and Bonds  
 
Under the Law (Idaho Code § 50-2012), the Agency is authorized to issue revenue bonds 
to finance certain public improvements identified in the Plan.  Under that type of financing, the 
public entity would pay the Agency a lease payment annually which provides certain funds to the 
Agency to retire the bond debt.  Another variation of this type of financing is sometimes referred 
to as conduit financing, which provides a mechanism where the Agency uses its bonding 
authority for the Project, with the end user making payments to the Agency to retire the bond 
debt.  These sources of revenues are not related to revenue allocation funds and are not 
particularly noted in the Study, because of the ³pass through´ aspects of the financing.  Under 
the Act, the economic feasibility study focuses on the revenue allocation aspects of the Agency¶s 
financial model. 
 
 
These financing models typically are for a longer period of time than the 20-year period 
set forth in the Act.  However, these financing models do not involve revenue allocation funds, 
but rather funds from the end users which provide a funding source for the Agency to continue to 
own and operate the facility beyond the term of the Plan as allowed by Idaho Code § 50-2905(8) 
as those resources involve funds not related to revenue allocation funds. 
 
505 
Membership Dues and Support of Community Economic Development 
 
The Act is premised upon economic development being a valid public purpose.  To the 
extent allowed by the Law and the Act, the Agency reserves the authority to use revenue 
allocation funds to contract with non-profit and charitable organizations established for the 
purpose of supporting economic development and job creation. Additionally, the Agency 
reserves the authority to expend revenue allocation funds to join, participate and support non-

38 
profit organizations established to support Agency best practices and administration.  The line 
item of Administration Costs within the Study shall be deemed to include expenditures for the 
purposes described in this section as may be deemed appropriate during the annual budgetary 
process. 
 
600 
ACTIONS BY THE CITY  
 
The City shall aid and cooperate with the Agency in carrying out this Plan in support of 
the design, planning, construction public facilities and other goals set forth in the Comprehensive 
Plan and shall take all actions necessary to ensure the continued fulfillment of the purposes of 
this Plan and to prevent the recurrence or spread in the area of conditions causing deterioration. 
Actions by the City or other public entities, may include, but not be limited to, the following: 
 
a. 
Institution and completion of proceedings necessary for changes and 
improvements in private and publicly owned public utilities within or affecting 
the Project Area. 
 
b. 
Revision of zoning (if necessary) within the Project Area to permit the land uses 
and development authorized by this Plan. 
 
c. 
Imposition wherever necessary of appropriate controls within the limits of this 
Plan upon parcels in the Project Area to ensure their proper development and use. 
 
d. 
Provision for administrative enforcement of this Plan by the City after 
development.  The City and the Agency may develop and provide for 
enforcement of a program for continued maintenance by owners of all real 
property, both public and private, within the Project Area throughout the duration 
of this Plan. 
 
e. 
Building Code enforcement. 
 
f. 
Performance of the above actions and of all other functions and services relating 
to public peace, health, safety, and physical development normally rendered in 
accordance with a schedule which will permit the development and/or 
redevelopment of the Project Area to be commenced and carried to completion 
without unnecessary delays. 
 
g. 
Institution and completion of proceedings necessary for the establishment of a 
local improvement district under Chapter 17, Title 50, Idaho Code, or a business 
improvement district, or a community infrastructure district. 
 
h. 
The undertaking and completing of any other proceedings necessary to carry out 
the Project. 
i. 
Administration of Community Development Block Grant funds that may be made 
available for this Project.

39 
j. 
Appropriate agreements with the Agency for administration, supporting services, 
funding sources, and the like. 
k. 
The waiver of any hookup or installation fee for sewer, water, or other utility 
services for any facility owned by any public agency, including any Agency 
facility. 
 
l. 
Joint funding of certain public improvements, subject to public entity annual 
appropriation, including but not limited to those identified in this Plan and 
Attachment 5 to the Plan. 
 
m. 
Use of public entity labor, services, and materials for construction of the public 
improvements listed in this Plan. 
 
n. 
Assist with coordinating and implementing the public improvements in the 
Project Area identified in the Study. 
 
o. 
Transfer of real property or improvements upon Agency request. 
 
p. 
Contribute land for right-of-way improvements at no cost to support construction 
of the public improvements lists in the Plan. 
 
 
The foregoing actions, if taken by the City, or other public entity, do not constitute 
any commitment for financial outlays by the City or any other public entity. 
 
In addition to the above, other public entities shall aid and cooperate with the Agency in 
carrying out this Plan and shall take all actions necessary to ensure the continued fulfillment of 
the purposes of this Plan.  
 
601 
Maintenance of Public Improvements 
 
 
 
The Agency has not identified any commitment or obligation for long-term maintenance 
of the public improvements identified.  The Agency will need to address this issue with the 
appropriate entity, public or private, who has benefited from or is involved in the ongoing 
preservation of the public improvement. The Agency expects to dedicate public improvements to 
the City. 
 
700 
ENFORCEMENT 
 
 
The administration and enforcement of this Plan, including the preparation and execution 
of any documents implementing this Plan, shall be performed by the Agency and/or the City.

40 
800 
DURATION OF THIS PLAN, TERMINATION, AND ASSET REVIEW 
Except for the nondiscrimination and nonsegregation provisions which shall run in 
perpetuity, the provisions of this Plan shall be effective, and the provisions of other documents 
formulated pursuant to this Plan, shall be effective for twenty (20) years from the effective date 
of the Plan subject to modifications and/or extensions set forth in Idaho Code §§ 50-2904 and 
50-2905(7). The revenue allocation authority will expire on December 31, 2046, except for any 
revenue allocation proceeds received in calendar year 2047, as contemplated by Idaho Code § 
50-2905(7). The Agency may use proceeds in 2047 to complete the projects set forth herein. As 
stated in the Plan, any owner participation agreement or disposition and development agreement 
obligations will cease as of December 31, 2046. 
 
 
Pursuant to Idaho Code § 50-2914 the Agency may terminate an urban renewal plan 
containing a revenue allocation financing provision in accordance with the provisions of Idaho 
Code §§ 50-2903(5) and 50-2909(4). Idaho Code § 50-2903(5) provides ³[i]n the event that the 
[A]gency determines that current tax year revenues are sufficient to cover all estimated expenses 
for the current year and all future years´, the Agency shall adopt a resolution of intent to 
terminate the revenue allocation area by September 1 in the year of termination. In order to 
provide sufficient notice of termination to the affected taxing districts to allow them to benefit 
from the increased budget capacity, the Agency will use its best efforts to provide notice of its 
intent to terminate this Plan and its revenue allocation authority by May 1, 2047, or if the 
Agency determines an earlier terminate date, then by May 1 of the early termination year: 
a. 
When the Revenue Allocation Area plan budget estimates that all financial 
obligations have been provided for, the principal of and interest on such moneys, 
indebtedness, and bonds have been paid in full or when deposits in the special 
fund or funds created under this chapter are sufficient to pay such principal and 
interest as they come due, and to fund reserves, if any, or any other obligations of 
the Agency funded through revenue allocation proceeds shall be satisfied and the 
Agency has determined no additional project costs need be funded through 
revenue allocation financing, the allocation of revenues under Idaho Code § 50-
2908 shall thereupon cease; any moneys in such fund or funds in excess of the 
amount necessary to pay such principal and interest shall be distributed to the 
affected taxing districts in which the Revenue Allocation Area is located by the 
County Clerk in the same manner and proportion as the most recent distribution to 
the affected taxing districts of the taxes on the taxable property located within the 
Revenue Allocation Area; and the powers granted to the urban renewal agency 
under Idaho Code § 50-2909 shall thereupon terminate. 
 
b. 
In determining the termination date, the Plan shall recognize that the Agency shall 
receive allocation of revenues in the calendar year following the last year of the 
revenue allocation provision described in the Plan. 
 
c. 
For the fiscal year that immediately predates the termination date, the Agency 
shall adopt and publish a budget specifically for the projected revenues and 
expenses of the Plan and make a determination as to whether the Revenue

41 
Allocation Area can be terminated before January 1 of the termination year 
pursuant to the terms of Idaho Code § 50-2909(4).  In the event that the Agency 
determines that current tax year revenues are sufficient to cover all estimated 
expenses for the current year and all future years, by May 1, but in any event, no  
later than September 1, the Agency shall make its best efforts to adopt a 
resolution advising and notifying the local governing body, the county auditor, 
and the State Tax Commission, recommending the adoption of an ordinance for 
termination of the Revenue Allocation Area by December 31 of the current year, 
and declaring a surplus to be distributed as described in Idaho Code § 50-2909 
should a surplus be determined to exist. The Agency shall cause the ordinance to 
be filed with the office of the county recorder and the Idaho State Tax 
Commission as provided in Idaho Code § 63-215. 
 
 
Upon termination of the revenue allocation authority of the Plan to the extent the Agency 
owns or possesses any assets, subject to the following paragraph, the Agency intends to dispose 
of any remaining assets by granting or conveying or dedicating such assets to the City, unless 
based on the nature of the asset, disposition to another public entity is more appropriate. 
 
As allowed by Idaho Code § 50-2905(8), the Agency may retain assets or revenues 
generated from such assets as long as the Agency shall have resources other than revenue 
allocation funds to operate and manage such assets.  Similarly, facilities which provide a lease 
income stream to the Agency for full retirement of the facility debt will allow the Agency to 
meet debt services obligations and provide for the continued operation and management of the 
facility.  For those assets which do not provide such resources or revenues, the Agency will 
likely convey such assets to the City, depending on the nature of the asset. 
 
 
900 
PROCEDURE FOR AMENDMENT OR MODIFICATION 
 
Modification of this Plan by City Council ordinance results in a reset of the base value for 
the year immediately following the year in which the modification occurred to include the 
current year¶s equalized assessed value of the taxable property in the revenue allocation area, 
effectively eliminating the Agency¶s revenue stream as more fully set forth in Idaho Code § 50-
2903A subject to certain limited exceptions contained therein. As more specifically identified 
above, the Agency¶s projections are based on estimated values, estimated levy rates, estimated 
future development, and estimated costs of future construction/improvements. Annual 
adjustments, as more specifically set forth in the Agency¶s annual budget, will be required to 
account for more/less estimated revenue and prioritization of projects. Any adjustments for these 
stated purposes are technical and ministerial and are not deemed a modification under Idaho 
Code § 50-2903A(1)(a)(i). Further, a modification shall not be deemed to occur when ³[t]here is 
a plan amendment to support growth of an existing commercial or industrial project in an 
existing revenue allocation area, subject to the provisions of section 50-2905A, Idaho Code.´ 
Idaho Code § 50-2903A(1)(a)(iv). The Project includes the development and/or redevelopment 
of a commercial project.

42 
1000 SEVERABILITY 
 
If any one or more of the provisions contained in this Plan to be performed on the part of 
the Agency shall be declared by any court of competent jurisdiction to be contrary to law, then 
such provision or provisions shall be null and void and shall be deemed separable from the 
remaining provisions in this Plan and shall in no way affect the validity of the other provisions of 
this Plan. 
1100 ANNUAL REPORT AND OTHER REPORTING REQUIREMENTS 
 
Under the Law, the Agency is required to file with the City and the State Controller¶s 
office, on or before March 31 of each year, a report of the Agency¶s activities for the preceding 
calendar year, which report shall include certain financial information required under Idaho Code 
§ 67-1076. This annual report shall be considered at a public meeting to report these findings and 
take comments from the public. 
 
Additionally, the Agency must comply with certain other reporting requirements as set 
forth in Idaho Code § 67-1076, the local government registry portal, the tax commission plan 
repository, see Idaho Code § 50-2913, the tax commission¶s plan modification annual attestation, 
see Idaho Code § 50-2903A. Failure to report the information requested under any of these 
statutes results in significant penalties, including loss of increment revenue, and the imposition 
of other compliance measures by the Bonneville County Board of County Commissioners. 
 
1200 
APPENDICES, ATTACHMENTS, EXHIBITS, TABLES 
 
All attachments and tables referenced in this Plan are attached and incorporated herein by 
their reference.  All other documents referenced in this Plan but not attached are incorporated by 
their reference as if set forth fully.

Attachment 1 
Boundary Map of Urban Renewal Project Area and Revenue Allocation Area

LEGEND
P.O.B. POINT OF BEGINNING
—_ - — SECTION LINE

® P.LS.S. CORNER

CENTER OF
SECTION 7

SOUTHWEST QUARTER
SECTION 7

‘NORTHEAST —_— —
eo 7 =i a

es a?

SOUTHEAST QUARTER
SECTION 7

pC NORTHEAST QUARTER
‘ 1 SECTION 18

PROPERTY EXHIBIT

LINCOLN & HOMES RENEWAL DISTRICT IFRA26

PORTIONS OF SECTION 7, 8, 17 AND 18, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN, BONNEVILLE COUNTY, IDAHO

NORTHWEST QUARTER
SECTION 8

mert

! SOUTHWEST QUARTER
| SECTION 8

NORTHWEST QUARTER
SECTION 17

BOUNDARY DESCRIPTION

(PARCEL 1)

BEGINNING AT A POINT THAT IS N.00°07'48”W. ALONG THE SECTION LINE 650.57 FEET AND S.89°51'06”W. 39.98 FEET FROM
THE EAST 1/4 CORNER OF SECTION 7, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN, SAID POINT BEING ON
THE WEST RIGHT-OF-WAY LINE OF NORTH HOLMES AVENUE AND LIES IN SAID SECTION 7; RUNNING THENCE N.68°43'50”E.
85.83 FEET TO A POINT IN SECTION 8, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN AND THE WEST
BOUNDARY LINE OF SPRINGFIELD ADDITION, DIVISION NO. 1 TO THE CITY OF IDAHO FALLS, BONNEVILLE COUNTY, IDAHO
PURSUANT TO INSTRUMENT NO. 1441211, BEING A REPLAT OF LOTS 1, 2 AND 3, BLOCK 2 OF SPENCER ADDITION, DIVISION NO.
1, SAID POINT BEING ON A CURVE WITH A RADIUS OF 118381.36 FEET AND A CHORD BEARING S.00°04'57”E. 52.99 FEET;
THENCE SOUTHERLY INTO SAID SECTION 8 TO THE LEFT ALONG SAID WEST BOUNDARY LINE CURVE OF SAID SPRINGFIELD
ADDITION, DIVISION NO. 1 A DISTANCE OF 52.99 FEET THROUGH A CENTRAL ANGLE OF 00°01'32” TO THE EAST RIGHT-OF-WAY
LINE OF SAID NORTH HOLMES AVENUE, SAID POINT BEING ON A CURVE WITH A RADIUS OF 118381.36 FEET AND A CHORD
BEARING S.00°15'20”W. 1343.74 FEET; THENCE TO THE LEFT ALONG SAID CURVE 1343.74 FEET THROUGH A CENTRAL ANGLE OF
00°39'01”; THENCE S.00°34'37”W. ALONG SAID EAST RIGHT-OF-WAY LINE EXTENDED 1917.32 FEET TO THE SOUTH LINE OF SAID
SECTION 8; THENCE INTO SECTION 17, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN THE FOLLOWING THREE
(3) COURSES: (1) THENCE 00°34'37”W. 62.00 FEET TO THE SOUTH RIGHT-OF-WAY LINE OF EAST ANDERSON ROAD; (2) THENCE
N.89°10'05”W. ALONG SAID SOUTH RIGHT-OF-WAY LINE 17.97 FEET TO A POINT OF CURVE WITH A RADIUS OF 22.00 FEET AND
A CHORD BEARING S.45°39'50”W. 31.20 FEET; (3) THENCE TO THE LEFT ALONG SAID SOUTH RIGHT-OF-WAY LINE CURVE 34.69
FEET THROUGH A CENTRAL ANGLE OF 90°20'10” TO THE EAST RIGHT-OF-WAY LINE OF NORTH HOLMES AVENUE, SAID POINT
BEING A POINT OF COMPOUND CURVE WITH A RADIUS OF 62.00 FEET AND A CHORD BEARING S.07°27'21”E. 17.15 FEET;
THENCE TO THE LEFT ALONG SAID EAST RIGHT-OF-WAY LINE COMPOUND CURVE 17.21 FEET THROUGH A CENTRAL ANGLE OF
15°54'12”; THENCE $.15°24'27”E. ALONG SAID EAST RIGHT-OF-WAY LINE 15.48 FEET; THENCE N.89°43'10”W. 49.14 FEET INTO
SECTION 18, TOWNSHIP 2 NORTH, RANGE 38 EAST TO THE NORTHEAST CORNER OF BLOCK 1, MAYFLOWER ADDITION, CITY OF
IDAHO FALLS, BONNEVILLE COUNTY, IDAHO; THENCE N.89°43'10”W. ALONG THE NORTH LINE OF SAID MAYFLOWER ADDITION
167.77 FEET; THENCE N.00°18'02”E. 33.38 FEET TO A POINT ON SAID SOUTH RIGHT-OF-WAY LINE OF SAID EAST ANDERSON
ROAD; THENCE WESTERLY ALONG SAID SOUTH RIGHT-OF-WAY LINE THE FOLLOWING SIX (6) COURSES: (1) THENCE
S.86°32'31”W. 140.47 FEET TO A POINT OF CURVE WITH A RADIUS OF 2054.00 FEET AND A CHORD BEARING S.87°54'24”W.
97.82 FEET; (2) THENCE TO THE RIGHT ALONG SAID CURVE 97.83 FEET THROUGH A CENTRAL ANGLE OF 02°43'44”; (3) THENCE
S.89°16'15”W. 154.24 FEET; (4) THENCE N.89°05'37”W. 420.34 FEET TO A POINT OF CURVE WITH A RADIUS OF 5042.00 FEET
AND A CHORD BEARING N.89°43'12”W. 177.64 FEET; (5) THENCE TO THE RIGHT ALONG SAID CURVE 177.64 FEET THROUGH A
CENTRAL ANGLE OF 02°01'07”; (6) THENCE N.88°42'38”W. 280.79 FEET; THENCE N.67°58'14”E. 172. 48 FEET TO THE
SOUTHWEST CORNER OF THE EAST 1/2 OF THE SOUTHEAST 1/4 OF SAID SECTION 7; THENCE INTO SAID SECTION 7 THE
FOLLOWING TEN (10) COURSES: (1) THENCE N.00°25'05”E. ALONG THE WEST LINE OF SAID EAST 1/2 OF THE SOUTHEAST 1/4 A
DISTANCE OF 2617.01 FEET TO THE NORTHWEST CORNER OF SAID EAST 1/2 OF THE SOUTHEAST 1/4 OF SAID SECTION 7; (2)
THENCE N.01°14'02”E. 230.93 FEET; (3) THENCE N.89°52'05”E. 546.53 FEET; (4) THENCE N.00°08'07”W. 85.55 FEET; (5) THENCE
N.35°47'53”E. 263.46 FEET; (6) THENCE N.12°06'06”E. 153.00 FEET; (7) THENCE N.00°08'54”W. 49.30 FEET; (8) N.86°17'06”E.
231.40 FEET; (9) THENCE S.00°08'54”E. 63.70 FEET; (10) THENCE N.89°51'06”E. 319.96 FEET TO THE POINT OF BEGINNING.

LESS AND EXCEPTING FROM PARCEL 1

BEGINNING AT A POINT THAT IS S.00°21'59”W. ALONG THE SECTION LINE 500.00 FEET AND N.89°38'01”W. 251.29 FEET FROM
THE EAST 1/4 CORNER OF SECTION 7, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN; RUNNING THENCE
$.00°21'59”W. 100.00 FEET; THENCE S.89°38'01”E. 208.84 FEET TO THE WEST RIGHT-OF-WAY LINE OF NORTH HOLMES AVENUE,
SAID POINT BEING A POINT ON A CURVE WITH A RADIUS OF 118381.36 FEET AND A CHORD BEARING S.00°32'57”W. 114.61
FEET; THENCE TO THE RIGHT ALONG SAID CURVE 114.61 FEET THROUGH A CENTRAL ANGLE OF 00°03'20”; THENCE
S.00°34'37”W. ALONG SAID WEST RIGHT-OF-WAY LINE 85.40 FEET; THENCE N.89°38'01” W. 508.16 FEET; THENCE N.00°21'59”E.
243.52 FEET TO A POINT OF CURVE WITH A RADIUS OF 825.00 FEET AND A CHORD BEARING N.79°42'15”E. 305.27 FEET;
THENCE TO THE RIGHT ALONG SAID CURVE 307.04 FEET THROUGH A CENTRAL ANGLE OF 21°19'25” TO THE POINT OF
BEGINNING.

PARCEL 1 CONTAINING: 96.730 ACRES

AGLE ROCK
He. NGINEERING

CIVIL © PLANNING © SURVEYING

IDAHO FALLS (208) 542-2665 REXBURG (208) 359-2665

OFFICES AT: SURVEYED BY: TERRY HANSEN
TO DRAWN BY: ANGIE GARCIA
APPROVED BY: ADAM SNARR

PROJECT NO. 26076

SCALE: 1" = 500' 343 E 4th N, Suite 119 | DATE: May 5, 2026
Rexburg, Idaho 83440 [Cap NAME: 26076 RENEWAL SURVEY EXHIBITS.DWG

500' = 250'

1331 Fremont Ave.
Idaho Falls, Idaho 83402

Attachment 2 
Legal Description of Urban Renewal Project Area and Revenue Allocation Area

URBAN RENEWAL DISTRICT BOUNDARY DESCRIPTION
PORTIONS OF SECTION 7, 8, 17 AND 18,
TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN

(PARCEL 1)

BEGINNING AT A POINT THAT IS N.00°07’48”W. ALONG THE SECTION LINE 650.57 FEET AND S.89°51’06”W.
39.98 FEET FROM THE EAST 1/4 CORNER OF SECTION 7, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE
BOISE MERIDIAN, SAID POINT BEING ON THE WEST RIGHT-OF-WAY LINE OF NORTH HOLMES AVENUE AND
LIES IN SAID SECTION 7; RUNNING THENCE N.68°43’50”E. 85.83 FEET TO A POINT IN SECTION 8, TOWNSHIP
2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN AND THE WEST BOUNDARY LINE OF SPRINGFIELD
ADDITION, DIVISION NO. 1 TO THE CITY OF IDAHO FALLS, BONNEVILLE COUNTY, IDAHO PURSUANT TO
INSTRUMENT NO. 1441211, BEING A REPLAT OF LOTS 1, 2 AND 3, BLOCK 2 OF SPENCER ADDITION,
DIVISION NO. 1, SAID POINT BEING ON A CURVE WITH A RADIUS OF 118381.36 FEET AND A CHORD
BEARING S.00°04’57”E. 52.99 FEET; THENCE SOUTHERLY INTO SAID SECTION 8 TO THE LEFT ALONG SAID
WEST BOUNDARY LINE CURVE OF SAID SPRINGFIELD ADDITION, DIVISION NO. 1A DISTANCE OF 52.99 FEET
THROUGH A CENTRAL ANGLE OF 00°01’32” TO THE EAST RIGHT-OF-WAY LINE OF SAID NORTH HOLMES
AVENUE, SAID POINT BEING ON A CURVE WITH A RADIUS OF 118381.36 FEET AND A CHORD BEARING
S.00°15’20”W. 1343.74 FEET: THENCE TO THE LEFT ALONG SAID CURVE 1343.74 FEET THROUGH A
CENTRAL ANGLE OF 00°39’01”; THENCE S.00°34’37”W. ALONG SAID EAST RIGHT-OF-WAY LINE EXTENDED
1917.32 FEET TO THE SOUTH LINE OF SAID SECTION 8; THENCE INTO SECTION 17, TOWNSHIP 2 NORTH,
RANGE 38 EAST OF THE BOISE MERIDIAN THE FOLLOWING THREE (3) COURSES: (1) THENCE 00°34’37”W.
62.00 FEET TO THE SOUTH RIGHT-OF-WAY LINE OF EAST ANDERSON ROAD; (2) THENCE N.89°10’05”W.
ALONG SAID SOUTH RIGHT-OF-WAY LINE 17.97 FEET TO A POINT OF CURVE WITH A RADIUS OF 22.00 FEET
AND A CHORD BEARING S.45°39’50”W. 31.20 FEET; (3) THENCE TO THE LEFT ALONG SAID SOUTH RIGHT-
OF-WAY LINE CURVE 34.69 FEET THROUGH A CENTRAL ANGLE OF 90°20’10” TO THE EAST RIGHT-OF-WAY
LINE OF NORTH HOLMES AVENUE, SAID POINT BEING A POINT OF COMPOUND CURVE WITH A RADIUS OF
62.00 FEET AND A CHORD BEARING S.07°27’21”E. 17.15 FEET; THENCE TO THE LEFT ALONG SAID EAST
RIGHT-OF-WAY LINE COMPOUND CURVE 17.21 FEET THROUGH A CENTRAL ANGLE OF 15°54’12”; THENCE
S.15°24’27”E. ALONG SAID EAST RIGHT-OF-WAY LINE 15.48 FEET; THENCE N.89°43’10”W. 49.14 FEET INTO
SECTION 18, TOWNSHIP 2 NORTH, RANGE 38 EAST TO THE NORTHEAST CORNER OF BLOCK 1, MAYFLOWER
ADDITION, CITY OF IDAHO FALLS, BONNEVILLE COUNTY, IDAHO; THENCE N.89°43’10”W. ALONG THE
NORTH LINE OF SAID MAYFLOWER ADDITION 167.77 FEET; THENCE N.00°18’02”E. 33.38 FEET TO A POINT
ON SAID SOUTH RIGHT-OF-WAY LINE OF SAID EAST ANDERSON ROAD; THENCE WESTERLY ALONG SAID
SOUTH RIGHT-OF-WAY LINE THE FOLLOWING SIX (6) COURSES: (1) THENCE S.86°32’31”W. 140.47 FEET TO
A POINT OF CURVE WITH A RADIUS OF 2054.00 FEET AND A CHORD BEARING S.87°54’24”W. 97.82 FEET;
(2) THENCE TO THE RIGHT ALONG SAID CURVE 97.83 FEET THROUGH A CENTRAL ANGLE OF 02°43’44”; (3)
THENCE S.89°16’15”W. 154.24 FEET; (4) THENCE N.89°05’37”W. 420.34 FEET TO A POINT OF CURVE WITH
A RADIUS OF 5042.00 FEET AND A CHORD BEARING N.89°43’12”W. 177.64 FEET; (5) THENCE TO THE RIGHT
ALONG SAID CURVE 177.64 FEET THROUGH A CENTRAL ANGLE OF 02°01’07”; (6) THENCE N.88°42’38”W.
280.79 FEET; THENCE N.67°58’14”E. 172. 48 FEET TO THE SOUTHWEST CORNER OF THE EAST 1/2 OF THE
SOUTHEAST 1/4 OF SAID SECTION 7; THENCE INTO SAID SECTION 7 THE FOLLOWING TEN (10) COURSES:
(1) THENCE N.00°25’05”E. ALONG THE WEST LINE OF SAID EAST 1/2 OF THE SOUTHEAST 1/4 A DISTANCE
OF 2617.01 FEET TO THE NORTHWEST CORNER OF SAID EAST 1/2 OF THE SOUTHEAST 1/4 OF SAID
SECTION 7; (2) THENCE N.01°14’02”E. 230.93 FEET: (3) THENCE N.89°52’05”E. 546.53 FEET; (4) THENCE
N.00°08’07”W. 85.55 FEET; (5) THENCE N.35°47’53”E. 263.46 FEET; (6) THENCE N.12°06’06”E. 153.00 FEET;
(7) THENCE N.00°08’54”W. 49.30 FEET; (8) N.86°17’06”E. 231.40 FEET; (9) THENCE S.00°08’54”E. 63.70
FEET; (10) THENCE N.89°51’06”E. 319.96 FEET TO THE POINT OF BEGINNING.

PAGE 1 OF 2

LESS AND EXCEPTING FROM PARCEL 1

BEGINNING AT A POINT THAT IS S.00°21’59”W. ALONG THE SECTION LINE 500.00 FEET AND N.89°38’01” W.
251.29 FEET FROM THE EAST 1/4 CORNER OF SECTION 7, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE
BOISE MERIDIAN; RUNNING THENCE S.00°21’59”W. 100.00 FEET; THENCE S.89°38’01”E. 208.84 FEET TO
THE WEST RIGHT-OF-WAY LINE OF NORTH HOLMES AVENUE, SAID POINT BEING A POINT ON A CURVE
WITH A RADIUS OF 118381.36 FEET AND A CHORD BEARING S.00°32’57”W. 114.61 FEET; THENCE TO THE
RIGHT ALONG SAID CURVE 114.61 FEET THROUGH A CENTRAL ANGLE OF 00°03’20”; THENCE
$.00°34’37”W. ALONG SAID WEST RIGHT-OF-WAY LINE 85.40 FEET; THENCE N.89°38’01”W. 508.16 FEET;
THENCE N.00°21’59”E. 243.52 FEET TO A POINT OF CURVE WITH A RADIUS OF 825.00 FEET AND A CHORD
BEARING N.79°42’15”E. 305.27 FEET; THENCE TO THE RIGHT ALONG SAID CURVE 307.04 FEET THROUGH
A CENTRAL ANGLE OF 21°19’25” TO THE POINT OF BEGINNING.

PARCEL 1 CONTAINING: 96.730 ACRES

PAGE 2 OF 2
REVISED 5/4/2026 TH

< IM

2004 City of Idaho Falls Contre
5 |
NAD 83 IDAHO EAST BONE
CAF. 1.000277265 (4719.88))

("Ground") U.S. Survey Feet :

4n

No Beari

2639.

Legend:

*3 classifications of lines in drawing.
"4st order''— Lines with accurate data. — Solid.
"2nd order''—Lines w/possible error in excess of
0.10 ft—Hidden.
"3rd order''— Lines lacking data to compare with
GPS — Dashed.
*RecordDist layer for reference of old data.
*Flevations are not confirmed.
*The large Red Circles are areas that need data to
complete.

Notes:

1. Datum was derived from the recent Bonneville
County GPS Project with Mountain River Engineering and
Harper—Leavitt Engineering GPS data. Said GPS data
was correlated with previous survey data from
conventional methods. Points and distances were
averaged and many, if adjusted, were only adjusted
mere hundredths of a foot from supplied GPS data.

| have estimated a possible City wide error of the
"First Order Lines'' to be within one-tenth of a foot at
most points. Due to error introduced by State Plane
Coordinates when spanning a larger area, the
"one-tenth" is the best that | could attain City wide at
one given average elevation.

2. This "Ground" grid seems to fit well with plotting
present subdivisions, deeds, etc.

3. Any surveyor using proper GPS methods should be
within about one-tenth of a foot when using the locally
accepted control, FAA IDA A, SW BASE, IDA15—10/7,
IDA15—111, etc., and using our combined adjustment
factor of 1.000277265.

4. |\daho Falls City ordinances call for accuracies of
one-tenth of a foot in the field and one—hundreth of
a foot for mathematical calculations.

5. | would appreciate any input that will improve the
accuracy of this grid. Please report any errors you
notice and supply new and improved survey data that
has been confirmed and that will benefit a standard
and basis we all can use.

| will continue to work on this control for your benefit.
John Smith — City Surveyor —

612-8255 —- jsmith@ci.idaho—falls.id.us

ALL MEASURED BEARING SHOWN HEREON RELATE DIRECTLY TO THE CITY OF IDAHO FALLS COORDINATE
SYSTEM OF 2004, WHICH IS DERIVED FROM THE IDAHO STATE PLANE COORDINATE SYSTEM (EAST ZONE
1101) U.S. SURVEY FEET AND USING A COMBINED SCALE FACTOR OF 1.000277265 FOR A GRID TO
GROUND CONVERSION, (REFERENCE FRAME NAD 83 (2011), EPOCH 2010.0000. THE SYSTEM
ORIENTATION IS BASED ON GRID NORTH ALONG THE EAST ZONE CENTRAL MERIDIAN. NO CONVERGENCE
ANGLE HAS BEEN APPLIED.

Attachment 3 
Private Properties Which May Be Acquired by Agency 
1. 
The Agency has not identified any particular parcel for the construction of public 
improvements or for private redevelopment.  Properties which may be subject to 
acquisition include parcels to: 
 
a) 
assemble with adjacent parcels to facilitate development and/or redevelopment; 
b) 
assemble with adjacent rights-of-way to improve configuration and enlarge 
parcels for development and/or redevelopment;  
c) 
reconfigure sites for development and/or redevelopment and possible extension of 
streets or pathways; 
d)   
assemble for future transfer to qualified developers to facilitate the development 
of mixed-use, residential, commercial and retail, and industrial projects or 
e) 
assemble for the construction of certain public improvements, including but not 
limited to streets, streetscapes, power, water and sewer improvements, 
environmental remediation/site preparation, pedestrian/bike paths and trails, 
recreation access points, and other public facilities. 
 
2. 
The Agency reserves the right to acquire any additional right-of-way or access routes near 
or around existing or planned rights-of-way. 
 
3. 
The Agency reserves the right to acquire property needed to provide adequately sized sites 
for high priority projects for the development of public improvements (the exact location 
of which has not been determined). 
 
4. 
Other parcels may be acquired for the purpose of facilitating catalyst or demonstration 
projects, constructing new streets, enhancing public spaces, or to implement other 
elements of the urban renewal plan strategy and/or any master plan for the Project Area.

Attachment 4 
Map Depicting Expected Land Uses and Current Zoning Map 
of the Project Area

Zoning Map Willow Creek

Plan Name
GD Willow Creek LLC
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vei

Comprehensive Plan Willow Creek

Transect 04 Suburban 07 Urban Core

(9) 01 Natural and Open Space 05 General Urban 1) 08 Special Use

: 06 Mixed Use Centers and
03 Industrial | Corti dors

Z 7 3 i fe * { a
a ¢ St ar : ;
frst net eT - y ;
SoS5 PEE ue TT ;

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Attachment 5

Economic Feasibility Study

Attachment 5
Willow Creek Urban Renewal District
Economic Feasibility Study

Background

In August 2024, the Idaho Falls City Council approved the Eligibility Study for the proposed
Willow Creek Urban Renewal District (Willow Creek). The area is approximately 100 acres
located west of Holmes Avenue and north of Anderson Street. To the west of the area is the
Intermountain Business and Technology Park and Stanley Boge Urban Renewal District. The
eligibility study found the area qualifies to become an urban renewal district by meeting at least
one of the 15 statutory criteria. The primary known deterrents to development in the area are
shallow basalt rock, the need for utilities, the lack of streets serving the area, and faulty lot
layout. With the approval of the Eligibility Study the City Council authorized the development of
an Urban Renewal Plan and creation of a Revenue Allocation Area (Project Area) for Willow
Creek. The boundaries of Willow Creek Project Area are shown on Map 1.

The purpose of this study is to determine the economic feasibility of the proposed Willow Creek
Project Area by analyzing whether the tax increment revenue from anticipated development will
be sufficient to cover the costs of public improvements and other eligible expenses. This report
relies on information provided by private developers as well as data provided by staff at the City
of Idaho Falls and Bonneville County. This data was used to create projected revenues, expenses,
and overall cash flow for the life of the urban renewal district. These are shown in a series of
tables, followed by a brief analysis of the Project Area’s economic feasibility.

?

Map 1: Willow Creek Project Area

Project Area and Description

The Willow Creek Project Area includes approximately 100 acres and is located generally north
of Anderson Street, west of Holmes Avenue, and west and south of Highway 20. Heavy
commercial and industrial uses have developed around the area, but this section has remained
vacant, largely due to shallow basalt and the expense of constructing streets and utilities to serve
the buildings. Shallow basalt has been the primary driver of other urban renewal districts in the
area including Stanley Boge, Anderson Bush, and Yellowstone Square. Because of the
surrounding development, the Willow Creek area also has very limited access to existing public
streets and utilities.

The proposed development in the Willow Creek Project Area is shown on Figure 1 on the
following page. It is primarily residential, with 454 dwelling units proposed. The residential
buildings range from 6-unit to 51-unit structures. There will also be a clubhouse for residents,
along with a limited number of garages and storage units. The master plan also shows two
10,000 square feet commercial buildings. The project will be built in three phases, beginning in
the fall of 2026. Phase 1 includes 171 dwellings and the clubhouse. It is anticipated to be
completed in early 2028. Phase 2 will begin in 2028 and complete in 2030. It includes 135
dwellings. The final phase will be built between 2030 and 2032. This phase will include 148
dwelling units and the two commercial buildings.

There are two public roads planned within the development: Aspen View Road and Alpine Ridge
Road. Aspen View Road will connect east/west across the site, connecting Ronald Avenue with
Holmes Avenue. Alpine Ridge is on the southern side of the site and connects to Anderson and a
road yet to be platted to the west. These roads will include public sewer, water, and power. The
other roadways in the development are proposed to be private. The utilities in the private roads
will be placed within public utility easements (PUE) and constructed to City standards.

The Agency has historically required developers to cover the costs of public infrastructure, site
remediation, and other eligible expenses and then receive reimbursement through tax increment
financing (TIF) revenues as private projects are complete and added to the tax rolls. This has
generally been accomplished through an owner participation agreement (OPA). Because the
main site within the Project Area is under a single ownership, an OPA is anticipated to be
utilized to reimburse the owner for eligible expenses. There are also additional public and
eligible projects which may be initiated by the Agency or the City. These projects and very
rough potential cost estimates are listed in Table 2. They are not included in the cash flow tables
specifically, but are evaluated to see if they will be covered by revenues not committed through
the OPA. This study reviews the timing and valuation of private projects, the anticipated costs of
public infrastructure and site remediation, and projected tax increment revenues based on trends
in valuation and levy rates. These data points along with several assumptions outlined with each
table in the report will evaluate if the revenues will be sufficient to cover the costs of the
projects.

THE ASPENS ON ALPINE RIDGE
SITE MASTER PLAN

THE ASPENS ON ALPINE RIDGE
306 APARTMENT UNITS
148 GARDEN UNITS

454 TOTAL MULTI-FAMILY UNITS
+2.59 ACRES OF COMMERCIAL (HC)

148 TOTAL UNITS
™10.52 ACRES MULTIFAMILY
14 UNITS/ACRE

(3) 12 UNIT BLDGS (1 BED 670 SF) = 36

(1) 8 UNIT BLDG (1 BED 750 SF) =8
(44) 1 BED UNITS = 30%

(6) 8-UNIT BLDGs (2 BED 1100 SF) = 48
(4) 6-UNIT BLDGS (2 BED 1100 SF) = 24
(72) 2 BED UNITS = 49%

(4) 8-UNIT BLDGS (3 BED 1250 SF) = 32
(32) 3 BED UNITS = 21%

307 SPACES + 21 GARAGES = 328 PARKING
2.2 PARKING PER UNIT
42 INDOOR STORAGE UNITS

~2.59 ACRES COMMERCIAL (HC)
20K SF COMM. + 95 PARKING SPACES

Pavillion
Tin = ATT m1
~ LHHHHH

New Vegetation @
Existing Vegetation S)
Pedestrian Path sums:

Play Ground &

5'x 10! Stor. Units

12' x 20' Garage

Figure 1: Aspens Master Plan

PHASE 1

171 TOTAL UNITS
~8.97 ACRES MULTIFAMILY

(60) 1 BED UNITS = 35%
(87) 2 BED UNITS = 51%
(24) 3 BED UNITS = 14%
54 INDOOR STORAGE UNITS

PARKING
307 PARKING SPACES
+28 GARAGES

335 PARKING
(1.96 PARKING PER UNIT)

SOUTH TOTAL

306 TOTAL UNITS
~ 14,93 ACRES = ~20.5 U/A
+(~3.74 ACRES PUBLIC ROADS)

108 INDOOR STORAGE UNITS
28 OUTDOOR STORAGE UNITS

PARKING
551 PARKING SPACES
+52 GARAGES

(1.97 PARKING PER UNIT)

PHASE 2

135 TOTAL UNITS
~5.96 ACRES MULTIFAMILY

(48) 1 BED UNITS = 36%
(69) 2 BED UNITS = 51%
(18) 3 BED UNITS = 13%

54 INDOOR STORAGE UNITS
28 OUTDOOR STORAGE UNITS

PARKING

244 PARKING SPACES
+24 GARAGES

268 PARKING

(1.99 PARKING PER UNIT)

method studio

THE ASPENS ON ALPINE RIDGE
IDAHO FALLS, IDAHO

0’ 50’ 300'
a
A

Summary of Findings:

Anticipated revenues from the Willow Creek Project Area will be sufficient to cover
eligible expenses supporting private development. There will also be sufficient funds to
cover several of the potential projects initiated by the Agency or City.

Study Approach
Private and Public Projects

This study reviewed private development projects within the Willow Creek Project Area. Land
uses, estimated values, and estimated completion years are listed in Table 1. For public projects
and other eligible expenses, the project type and estimated cost is shown in Table 2. Escalation
was not added to either private or public project costs. Values for eligible expenses on the
development site were derived from information supplied by the developer and extrapolated
from similar projects recently bid or completed. Expenses for other potential projects are rough
estimates only based on conversations and emails with City staff and should be viewed as
placeholders only, not accurate estimates.

There are two project costs which merit additional detail. Table 2 shows there are two estimates
for rock blasting and removal. One is for the utilities in Aspen View Road and Alpine Ridge
Road. The second is for blasting required on the 36-unit apartment building in Phase 2. Most of
the buildings in the development have been placed outside of the areas with rock less than 5-feet
deep. The 36-unit building, however, is on the western boundary of the Project Area where rock
is nearly surface level. The second project cost which has been itemized separately is for the
public utilities within the PUE. The Agency has historically assisted with the costs of public
utilities, which these will be. However, public utilities which the agency has participated in have
been within public rights-of-way. This report reviewed the costs of these public utilities as if they
will be reimbursed as part of the OPA, but the Agency has the discretion to determine whether or
not they will participate.

Table 1: Private Development Projects

Phase 1 No. of Build Total Units Estimated Value* Year Completed
24-unit building 2 48 $ 8,160,000 2028
36-unit building 2 72 $ 12,240,000 2028
51-unit building i 51 $ 8,670,000 2028
Clubhouse f $ 1,000,000 2028
Garages 28 §$ 700,000 2028
Storage Units a $ 405,000 2028
Phase 1 Totals $ 31,175,000

24-unit building $ 8,160,000 2030
36-unit building ' 36 $ 6,120,000 2030
51-unit building i 51 $ 8,670,000 2030
Storage Units 54 $ 405,000 2030
Garages oe $ 600,000 2030
Phase 2 Totals $ 23,955,000
6-unit building 4 $ 4,080,000 2032
8-unit building 1 1 38 $ 14,960,000 2032
12-unit building 3 36 $ 6,120,000 2032
Commercial Buildings 2 10,000 sq fteach $ 10,000,000 2032
Storage Units 42 $ 315,000 2032
Garages us $ 525,000 2032
Phase 3 Totals 8 $ 36,000,000

Project Totals rr $ 91,130,000

Table 2: Public and Other Eligible Projects and Estimated Costs
Eligibile Developer Project Estimated Cost

Aspen View Road (includes utilities) $1,595,000
Alpine Ridge Road (inlcudes utilities) $630,000
Rock blasting and removal (public utilities) $950,000
Rock blasting and removal (building site) $500,000
Additional utilities in Public Utility Easement $1,600,000
Total $5,275,000
Holmes/Anderson Intersection Improvements $3,000,000
Anderson Street Upgrades $1,000,000
Holmes Avenue Upgrades $1,000,000
Utility Capacity Upgrades $1,000,000
Land Acquisition $500,000
Total $6,500,000

Total All Projects $11,775,000

Revenues, Expenses, and Cash Flow

The tables in this study include reviews of anticipated revenues for the Willow Creek Project
Area. Those are followed by anticipated cash flows for the Project Area. Each table relies on
assumptions regarding project timing, property valuations, and tax levies. Prior studies have
relied on a single view of conservative revenue based on a 2% annual growth in valuation and a
1% decrease in annual tax levies. However, a recent review of historical tax levy and property
valuation data showed patterns in valuation and levy growth have changed over the past several
years. 2020-2021 included two major events that have caused much more dramatic annual
variations in property valuations and tax levies. First, COVID-19 influenced at least some of the
rapid increase in population growth to smaller cities like Idaho Falls and, consequently, a steep
rise in property values. Second, Idaho House Bill 389 (HB 389), passed in 2021, significantly
changed how cities, counties, and other taxing districts in Idaho can increase their property tax
budgets. While there were three primary components of the bill, the main feature of HB 389
which is causing challenges to budgets is an 8% cap on property tax budget growth. This cap
includes the standard 3% annual increase allowed by law, new construction budget capacity
increases, and foregone amounts from prior years.

The effect of the changes from HB 389 combined with the rise in property values during and
immediately following the pandemic has been much steeper drops in the annual levy rate. For
example, from 2017-2018, the city’s total value grew 6% and the levy increased 2%. The
following year, valuation increased 7% and the levy fell 6%. However, in 2020, the patterns

changed, with valuation growing by 19% and the levy dropping 25%. Similarly, from 2021-
2022, valuation grew 12% but the levy fell by 21%. The graphs below show the annual changes.
These variations make building a predictable model challenging. 2025 data show the trends may
be stabilizing. In 2025 the City’s total taxable value decreased 2% and the levy decreased 1%.
The average annual change in levy rate between 2017 and 2025 is -5%. The average annual
change in taxable valuation is 13%.

To try to account for the potential variations of change in levies and valuations, this study
considered three revenue scenarios. The first assumed the regular, conservative property
valuation increases of 2% and an annual 1% decrease in the levy. The second, moderate growth
model assumed a 5% annual growth in valuation, but a 2% decrease in the levy, which is more
consistent with pre-COVID-19 patterns. Third, a model was created to reflect the actual annual
average changes from 2017-2025 which showed an annual increase of 13% in property valuation
and a decrease of 5% in the levy rate. In reviewing each model, only the first two data sets are
included in this report because it was determined that the data in the third model was too skewed
by recent changes to be realistically accurate over a 20-year period. Still, using the conservative
and moderate increase models provides a range of potential revenues for the Project Area. The
subsequent cash flow tables which review revenues to expenses consider both options.

Levy Rate

0.016
0.014
0.012

0.01
0.008
0.006
0.004

0.002

2017 2018 2019 2020 2021 2022 2023 2024 2025

City Valuation

$9,000,000,000
$8,000,000,000
$7,000,000,000
$6,000,000,000
$5,000,000,000
$4,000,000,000
$3,000,000,000
$2,000,000,000
$1,000,000,000

S-
2017 2018 2019 2020 2021 2022 2023 2024 2025

=== City Valuation

Table 3 is a list of currently applicable levy rates for all parcels in the Project Area. These rates
were available through the Bonneville County Assessor’s Office website. These levies are the
taxable rate per $1.00 of assessed property value. The ambulance levy is listed as NA because of
recent changes to Idaho law which now requires that an agency go through a process to request
an ambulance or fire district to be included in the Project Area. Inclusion of these two district
types is no longer automatic. This report assumes the Agency will not go through this process.
This table used the 2025 certified levy rates for Bonneville County taxing districts.

Table 3: 2025 Applicable Levy Rates!
Taxing District Levy Rate

' Source: Idaho State Tax Commission, L-1 Report: Approved Levy Rates by County by District, 2025

Assumptions for Table 4: Willow Creek Project Area Conservative Revenues

FYeNr

5.

Total valuation is assumed to increase 2% per year

Applicable tax levy is assumed to decrease 1% per year

Base value is assumed to remain unchanged
Revenues in the Estimated Revenue column are received in the year following the
calendar year identified in the Year column
Assumes Project Area will be approved by the end of 2026

Year Base Value

2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046

PF AAA FAAFAPAFA AFA FAFA AAFAFA AAA LH

11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957

Total Estimated
Valuation

PF AAA FAAFAPAFA AFA FAFA AAFAFA AAA LH

11,276,957
11,502,496
11,732,546
11,967,197
42,276,541
43,122,072
67,939,513
69,298,303
106,684,270
108,817,955
110,994,314
113,214,200
115,478,484
117,788,054
120,143,815
122,546,691
124,997,625
127,497,578
130,047,529
132,648,480
135,301,449

Table 4: Willow Creek Project Area Revenues, Conservative Projection
Applicable

Increment Value Levy Rate

$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

225,539
455,589
690,240
30,999,584
31,845,115
56,662,556
58,021,346
95,407,313
97,540,998
99,717,357
101,937,243
104,201,527
106,511,097
108,866,858
111,269,734
113,720,668
116,220,621
118,770,572
121,371,523
124,024,492

0.00846295
0.008379158
0.008296196
0.008214056
0.008 132729
0.008052207
0.007972482
0.007893546
0.007815392
0.007738012
0.007661398
0.007585543
0.007510438
0.007436078
0.007362453
0.007289558
0.007217384
0.007145924
0.007075 173
0.007005 122
0.006935764

TOTAL

Estimated
Revenue

$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

1,890
3,780
5,670
252,111
256,423
451,741
457,994
745,646
754,773
763,974
773,249
782,599
792,025
801,527
811,107
820,766
830,504
840,322
850,222
860,205
11,856,529

10

Assumptions for Table 5: Willow Creek Project Area Revenues, Moderate Projection

FYeNr

5.

Total valuation is assumed to increase 5% per year
Applicable tax levy is assumed to decrease 2% per year
Base value is assumed to remain unchanged

Revenues in the Estimated Revenue column are received in the year following the
calendar year identified in the Year column
Assumes Project Area will be approved by the end of 2026

Table 5: Willow Creek Project Area Revenues, Moderate Projection

Total Estimated

Applicable

Estimated

Year Base Value

2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046

11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957
11,276,957

FR FAFA FAFA FAFA FA FAFA FA FAFAFAFA AH

FPFRFAFFAAFA FAFA FA FAFA FA FAFAFAFA AH

Valuation

11,276,957
11,840,805
12,432,845
13,054,487
43,777,212
45,966,072
72,219,376
75,830,345

115,621,862

121,402,955

127,473,103

133,846,758

140,539,096

147,566,051

154,944,353

162,691,571

170,826,149

179,367,457

188,335,830

197,752,621

207,640,252

FR FAFA FAAFFAAFAAFAFA FA FAFA FAA FH

Increment Value

563,848
1,155,888
1,777,530

32,500,255

34,689,115

60,942,419

64,553,388
104,344,905
110,125,998
116,196,146
122,569,801
129,262,139
136,289,094
143,667,396
151,414,614
159,549,192
168,090,500
177,058,873
186,475,664
196,363,295

Levy Rate

0.00846295
0.00829701
0.008134323
0.007974827
0.007818458
0.007665 155
0.007514857
0.007367507
0.007223046
0.007081418
0.006942567
0.006806438
0.006672978
0.006542136
0.006413858
0.006288097
0.0061648
0.006043922
0.005925414
0.005809229
0.005695323

TOTAL

Revenue

PAPAAFA AFA FAFA FAFAFA FAFA FAFA FAAAA LHX

4,678
9,402
14,175
254,102
265,897
457,974
475,598
753,688
779,848
806,699
834,264
862,563
891,622
921,462
952,110
983,589
1,015,926
1,049,147
1,083,280
1,118,352
13,534,377

11

Assumptions for Table 6: Willow Creek Project Area Cash Flow with Conservative
Revenue

1. Assumptions for changes to revenues and valuations are the same as Table 4

2. Estimated Revenues column reflects actual year revenues are received, which are based
on the prior year’s taxable valuations.

3. Assumes a single Owner Participation Agreement equal to the amount outlined in Table 2
with developer receiving 75% of TIF revenues collected

4. Agency will collect 10% of revenues for district administration

5. Funds will be accrued for use on other potential public projects or eligible expenses listed
in Table 2

Table 6: Willow Creek Project Area Cash Flow with Conservative Revenue

Cumulative
Administration Fund Carryover

Estimated Debt Service (10% of for Public

Year Revenues (OPA) 75% OPA Balance Revenues) Projects

2026 $ - $ - $ 5,275,000 $ - $ -
2027 $ - $ - $ 5,275,000 $ - $ .
2028 $ 1,890 $ - $ 5,275,000 $ 189 $ 1,701
2029 $ 3,780 §$ = $ 5,275,000 $ 378 $ 5,103 |
2030 $ 5,670 $ - $ 5,275,000 $ 567 $ 10,205 |
2031 $ 252,111 §$ 189,083 §$ 5,085,917 $ 25,211 §$ 48,022
2032 $ 256,423 $ 192,318 § 4,893,599 $ 25,642 $ 86,485
2033 $ 451,741 $ 338,806 $ 4,554,793 $ 45,174 $ 154,247 |
2034 $ 457,994 §$ 343,496 $ 4,211,297 $ 45,799 §$ 222,946 |
2035 $ 745,646 $ 559,234 §$ 3,652,063 $ 74,565 $ 334,793
2036 $ 754,773 $ 566,080 $ 3,085,983 $ 75,477 $ 448,009 |
2037 $ 763,974 §$ 572,981 §$ 2,513,002 $ 76,397 $ 562,605 |
2038 $ 773,249 §$ 579,937 $ 1,933,065 $ 77,325 $ 678,592 |
2039 $ 782,599 §$ 586,949 §$ 1,346,116 $ 78,260 $ 795,982 |
2040 $ 792,025 §$ 594,019 §$ 752,097 $ 79,202 $ 914,786 |
2041 $ 801,527 $ 601,145 $ 150,952 $ 80,153 § 1,035,015 |
2042 $ 811,107 $ 150,952 §$ = $ 81,111 §$ 1,614,059 |
2043 $ 820,766 $ - $ - $ 82,077 §$ 2,352,748 |
2044 $ 830,504 $ - $ - $ 83,050 §$ 3,100,202
2045 $ 840,322 $ - $ - $ 84,032 §$ 3,856,492 |
2046 $ 850,222 $ - $ - $ 85,022 $ 4,621,692 |
2047 $ 860,205 $ - $ - $ 86,020 §$ 5,395,876

Assumptions for Table 7: Willow Creek Project Area Cash Flow with Moderate Revenue

—

Assumptions for changes to revenues and valuations are the same as Table 5

2. Estimated Revenues column reflects actual year revenues are received, which are based
on the prior year’s taxable valuations.

3. Assumes a single Owner Participation Agreement equal to the amount outlined in Table 2
with developer receiving 75% of TIF revenues collected

4. Agency will collect 10% of revenues for district administration

5. Funds will be accrued for use on other potential public projects or eligible expenses listed

in Table 2

Table 7: Willow Creek Project Area Cash Flow with Moderate Revenue
Administration Fund Carryover

Estimated Debt Service (10% of for Public

Year Revenues (OPA) 75% OPA Balance Revenues) Projects

2026 $ - $ : $ 5,275,000 $ = $ =
2027 $ - $ - $ 5,275,000 $ = $ =
2028 $ 4,678 §$ - $ 5,275,000 $ 468 §$ 4,210
2029 $ 9,402 $ - $ 5,275,000 $ 940 §$ 12,673
2030 $ 14,175 $ : $ 5,275,000 $ 1,418 $ 25,431
2031 $ 254,102 §$ 190,576 § 5,084,424 §$ 25,410 $ 63,546
2032 $ 265,897 §$ 199,423 § 4,885,001 §$ 26,590 $ 103,430
2033 $ 457,974 §$ 343,480 § 4,541,520 §$ 45,797 $ 172,126
2034 $ 475,598 $ 356,698 § 4,184,822 §$ 47,560 § 243,466
2035 $ 753,688 $ 565,266 $ 3,619,556 $ 75,369 §$ 356,519
2036 $ 779,848 $ 584,886 $ 3,034,670 $ 77,985 $ 473,497
2037 $ 806,699 $ 605,025 $§$ 2,429,645 $ 80,670 $ 594,501
2038 $ 834,264 $ 625,698 § 1,803,948 §$ 83,426 §$ 719,641
2039 $ 862,563 $ 646,923 § 1,157,025 §$ 86,256 $ 849,026
2040 $ 891,622 $ 668,716 §$ 488,309 § 89,162 $§$ 982,769
2041 $ 921,462 §$ 488,309 $ ns $ 92,146 $ 1,323,776
2042 $ 952,110 $ - $ “ $ 95,211 §$ 2,180,675
2043 $ 983,589 $ - $ - $ 98,359 $ 3,065,905
2044 $ 1,015,926 §$ - $ - $ 101,593 § 3,980,238
2045 $ 1,049,147 $ - $ - $ 104,915 § 4,924,470
2046 $ 1,083,280 $ - $ - $ 108,328 § 5,899,422
2047 $ 1,118,352 $§$ = $ - $ 111,835 §$ 6,905,939

Cash Flow Analysis

TIF revenues from private development within the Willow Creek Project Area will be sufficient
to cover eligible reimbursable costs. This is true for both the conservative and moderate revenue
models. It is also true whether or not the Agency decides to participate in the costs of public
utilities within a PUE instead of public ROW. In the conservative revenue model, the anticipated
OPA should be repaid by 2042. The moderate revenue model shows the OPA being retired one
year earlier in 2041. If the PUE utilities, the OPA is likely to be repaid as early as 2038.

There should also be sufficient remaining funds to participate in additional Agency or City
initiated projects. Funds available should range between $5.4-5.9 million to additional projects.
Although this appears to be sufficient to most of the projects listed in Table 2 above, it should be
reiterated that the associated costs of those projects are placeholders, not verified estimates.
Those costs also do not assume cost escalation or any discount for inflation.

Limitations to the Feasibility Study

This study is based on information provided by the Agency, City of Idaho Falls,
Bonneville County, and the developer. Any projects, revenues or expenses within this
study may be modified by changes in estimated construction schedules, including project
completion dates, the economy of the Idaho Falls region, significant changes in the tax
levies, and revisions to applicable legislation. The total project costs and potential tax
increment revenues are estimates. It also assumes all taxes are paid by property owners
within the Project Area in a timely manner. Additionally, this report is intended to
provide additional transparency into the proposed projected revenues and expenses for
the duration of the Project Area; it is not intended to be an exhaustive list of proposed
projects or potential development opportunities.

14

Attachment 6 
Agricultural Operation Consents 
[Exhibits B and C Were Originally Attached to Each Consent; To Avoid Duplication and to 
Reduce Document Size, Exhibits B and C Were Attached One Time to the First Consent] 
 
 
 
 
 
4904-9824-8809, v. 5

AGRICULTURAL OPERATION CONSENT FORM

COMES NOW Tyson Fitzgerald, Manager of Willow Creek Park, LLC, and states that
Willow Creek Park, LLC owns that certain property generally described as Parcel Identification
Number RPA00008077399 in the real property records of Bonneville County, Idaho, and more
particularly described on Exhibit A attached hereto and incorporated herein by reference (the
“Property”), and hereby certify:

(1) that the Property has been used, within the last three (3) years, as an
agricultural operation; and

(2) that the undersigned have reviewed the materials provided in Exhibit B
and have had an opportunity to review the urban renewal eligibility report entitled Willow Creek
Eligibility Report, dated August 2024, and prepared by Renee R. Magee, AICP, and as attached
hereto as Exhibit C.

Further, Tyson Fitzgerald, Manager of Willow Creek Park, LLC, hereby provides consent
and approval that the subject Property may be included within a proposed urban renewal area
and may be deemed appropriate for inclusion within an urban renewal project area as defined by
the Idaho Urban Renewal Law of 1965, Chapter 20, Title 50, Idaho Code, as amended, and the
Local Economic Development Act, Chapter 29, Title 50, Idaho Code, as amended, as the
property possesses certain characteristics of eligibility.

th
DATED this (3 day of June 2026.

Willow Creek Park, LLC

Name: Tyson itZayern ld

Title: Manager

STATE OF FLORIDA )
) ss:
County of ©SC€¢C la )

On this (2 14 dayof Yune 2026, before me, a Notary Public for the
state of Idaho, personally appeared Tyson Fitzgerald, known or identified to me to be the Manger
of the Willow Creek Park, LLC, that executed the instrument or the person who executed the

instrument on behalf of said Willow Creek Park, LLC and acknowledged to me that such Willow
Creek Park, LLC executed the same.

Produced Florida Drivel Lebo sos; Las. Casayemas

License Vid Physica Notary Public M
My Commission Expires on / | AY S, 2030

Pre sence

EXHIBIT A 
PARCEL NUMBER: RPA00008077399 
 
ADDRESS: N. Holmes Avenue  
DESCRIPTION

EXHIBIT B 
EXCERPTS OF STATUTES 
IDAHO CODE §§ 50-2018(8) AND (9) 
(8)  "Deteriorated area" shall mean an area in which there is a predominance of buildings or 
improvements, whether residential or nonresidential, which by reason of dilapidation, 
deterioration, age or obsolescence, inadequate provision for ventilation, light, air, sanitation, or 
open spaces, high density of population and overcrowding, or the existence of conditions which 
endanger life or property by fire and other causes, or any combination of such factors is 
conducive to ill health, transmission of disease, infant mortality, juvenile delinquency, or crime, 
and is detrimental to the public health, safety, morals or welfare. Provided however, this 
definition shall not apply to any agricultural operation, as defined in section 22-4502(2), Idaho 
Code, absent the consent of the owner of the agricultural operation or to any forest land as 
defined in section 63-1701(4), Idaho Code, absent the consent of the forest landowner, as defined 
in section 63-1701(5), Idaho Code, except for an agricultural operation or forest land that has not 
been used for three (3) consecutive years. 
 
(9)  "Deteriorating area" shall mean an area which by reason of the presence of a substantial 
number of deteriorated or deteriorating structures, predominance of defective or inadequate street 
layout, faulty lot layout in relation to size, adequacy, accessibility or usefulness, insanitary or 
unsafe conditions, deterioration of site or other improvements, diversity of ownership, tax or 
special assessment delinquency exceeding the fair value of the land, defective or unusual 
conditions of title, or the existence of conditions which endanger life or property by fire and 
other causes, or any combination of such factors, substantially impairs or arrests the sound 
growth of a municipality, retards the provision of housing accommodations or constitutes an 
economic or social liability and is a menace to the public health, safety, morals or welfare in its 
present condition and use; provided, that if such deteriorating area consists of open land the 
conditions contained in the proviso in section 50-2008(d), Idaho Code, shall apply; and provided 
further, that any disaster area referred to in section 50-2008(g), Idaho Code, shall constitute a 
deteriorating area. Provided however, this definition shall not apply to any agricultural operation, 
as defined in section 22-4502(2), Idaho Code, absent the consent of the owner of the agricultural 
operation or to any forest land as defined in section 63-1701(4), Idaho Code, absent the consent 
of the forest landowner, as defined in section 63-1701(5), Idaho Code, except for an agricultural 
operation or forest land that has not been used for three (3) consecutive years.

IDAHO CODE § 50-2008 
50-2008.  Preparation and approval of plan for urban renewal project. (a) An urban renewal 
project for an urban renewal area shall not be planned or initiated unless the local governing 
body has, by resolution, determined such area to be a deteriorated area or a deteriorating area or 
a combination thereof and designated such area as appropriate for an urban renewal project. 
(b)  An urban renewal agency may itself prepare or cause to be prepared an urban renewal plan, 
or any person or agency, public or private, may submit such a plan to an urban renewal agency. 
Prior to its approval of an urban renewal project, the local governing body shall submit such plan 
to the planning commission of the municipality, if any, for review and recommendations as to its 
conformity with the general plan for the development of the municipality as a whole. The 
planning commission shall submit its written recommendations with respect to the proposed 
urban renewal plan to the local governing body within sixty (60) days after receipt of the plan for 
review. Upon receipt of the recommendations of the planning commission, or if no 
recommendations are received within said sixty (60) days, then without such recommendations, 
the local governing body may proceed with the hearing on the proposed urban renewal project 
prescribed by subsection (c) hereof. 
 
(c)  The local governing body shall hold a public hearing on an urban renewal project, after 
public notice thereof by publication in a newspaper having a general circulation in the area of 
operation of the municipality. The notice shall describe the time, date, place and purpose of the 
hearing, shall generally identify the urban renewal area covered by the plan, and shall outline the 
general scope of the urban renewal project under consideration. 
 
(d)  Following such hearing, the local governing body may approve an urban renewal project and 
the plan therefor if it finds that (1) a feasible method exists for the location of families who will 
be displaced from the urban renewal area in decent, safe and sanitary dwelling accommodations 
within their means and without undue hardship to such families; (2) the urban renewal plan 
conforms to the general plan of the municipality as a whole; (3) the urban renewal plan gives due 
consideration to the provision of adequate park and recreational areas and facilities that may be 
desirable for neighborhood improvement, with special consideration for the health, safety and 
welfare of children residing in the general vicinity of the site covered by the plan; and (4) the 
urban renewal plan will afford maximum opportunity, consistent with the sound needs of the 
municipality as a whole, for the rehabilitation or redevelopment of the urban renewal area by 
private enterprise: Provided, that if the urban renewal area consists of an area of open land to be 
acquired by the urban renewal agency, such area shall not be so acquired unless (1) if it is to be 
developed for residential uses, the local governing body shall determine that a shortage of 
housing of sound standards and design which is decent, safe and sanitary exists in the 
municipality; that the need for housing accommodations has been or will be increased as a result 
of the clearance of slums in other areas; that the conditions of blight in the area and the shortage 
of decent, safe and sanitary housing cause or contribute to an increase in and spread of disease 
and crime and constitute a menace to the public health, safety, morals, or welfare; and that the 
acquisition of the area for residential uses is an integral part of and essential to the program of 
the municipality, or (2) if it is to be developed for nonresidential uses, the local governing body 
shall determine that such nonresidential uses are necessary and appropriate to facilitate the

proper growth and development of the community in accordance with sound planning standards 
and local community objectives, which acquisition may require the exercise of governmental 
action, as provided in this act, because of defective or unusual conditions of title, diversity of 
ownership, tax delinquency, improper subdivisions, outmoded street patterns, deterioration of 
site, economic disuse, unsuitable topography or faulty lot layouts, the need for the correlation of 
the area with other areas of a municipality by streets and modern traffic requirements, or any 
combination of such factors or other conditions which retard development of the area. 
 
(e)  An urban renewal plan may be modified at any time: Provided that if modified after the lease 
or sale by the urban renewal agency of real property in the urban renewal project area, such 
modification may be conditioned upon such approval of the owner, lessee or successor in interest 
as the urban renewal agency may deem advisable and in any event shall be subject to such rights 
at law or in equity as a lessee or purchaser, or his successor or successors in interest, may be 
entitled to assert. 
 
(f)  Upon the approval by the local governing body of an urban renewal plan or of any 
modification thereof, such plan or modification shall be deemed to be in full force and effect for 
the respective urban renewal area, and the urban renewal agency may then cause such plan or 
modification to be carried out in accordance with its terms. 
 
(g)  Notwithstanding any other provisions of this act, where the local governing body certifies 
that an area is in need of redevelopment or rehabilitation as a result of a flood, fire, hurricane, 
earthquake, storm, or other catastrophe respecting which the governor of the state has certified 
the need for disaster assistance under 42 U.S.C. section 5121, or other federal law, the local 
governing body may approve an urban renewal plan and an urban renewal project with respect to 
such area without regard to the provisions of subsection (d) of this section and the provisions of 
this section requiring a general plan for the municipality and a public hearing on the urban 
renewal project. 
 
(h)  Any urban renewal plan containing a revenue allocation financing provision shall include the 
information set forth in section 50-2905, Idaho Code.

IDAHO CODE § 50-2903(8) 
(8)  "Deteriorated area" means: 
(a)  Any area, including a slum area, in which there is a predominance of buildings or 
improvements, whether residential or nonresidential, which by reason of dilapidation, 
deterioration, age or obsolescence, inadequate provision for ventilation, light, air, sanitation, or 
open spaces, high density of population and overcrowding, or the existence of conditions that 
endanger life or property by fire and other causes, or any combination of such factors, is 
conducive to ill health, transmission of disease, infant mortality, juvenile delinquency, or crime, 
and is detrimental to the public health, safety, morals or welfare. 
 
(b)  Any area which by reason of the presence of a substantial number of deteriorated or 
deteriorating structures, predominance of defective or inadequate street layout, faulty lot layout 
in relation to size, adequacy, accessibility or usefulness, insanitary or unsafe conditions, 
deterioration of site or other improvements, diversity of ownership, tax or special assessment 
delinquency exceeding the fair value of the land, defective or unusual conditions of title, or the 
existence of conditions that endanger life or property by fire and other causes, or any 
combination of such factors, results in economic underdevelopment of the area, substantially 
impairs or arrests the sound growth of a municipality, retards the provision of housing 
accommodations or constitutes an economic or social liability and is a menace to the public 
health, safety, morals or welfare in its present condition and use. 
 
(c)  Any area which is predominately open and which because of obsolete platting, diversity of 
ownership, deterioration of structures or improvements, or otherwise, results in economic 
underdevelopment of the area or substantially impairs or arrests the sound growth of a 
municipality. The provisions of section 50-2008(d), Idaho Code, shall apply to open areas. 
 
(d)  Any area which the local governing body certifies is in need of redevelopment or 
rehabilitation as a result of a flood, storm, earthquake, or other natural disaster or catastrophe 
respecting which the governor of the state has certified the need for disaster assistance under any 
federal law. 
 
(e)  Any area which by reason of its proximity to the border of an adjacent state is competitively 
disadvantaged in its ability to attract private investment, business or commercial development 
which would promote the purposes of this chapter. 
 
(f)  Deteriorated area does not mean not developed beyond agricultural, or any agricultural 
operation as defined in section 22-4502(1), Idaho Code, or any forest land as defined in section 
63-1701(4), Idaho Code, unless the owner of the agricultural operation or the forest landowner of 
the forest land gives written consent to be included in the deteriorated area, except for an 
agricultural operation or forest land that has not been used for three (3) consecutive years.

EXHIBIT C

ELIGIBILITY REPORT

4877-7887-9997, v. 1

Willow Creek Eligibility Study

Idaho Falls Redevelopment Agency
August, 2024

Report by Renee R. Magee, AICP
with assistance of Brian Stevens, Idaho Falls Community Development Services

Executive Summary

This report examines approximately 100 acres (referred to as the “study area”) in northern
Idaho Falls west of Holmes Avenue and north of Anderson Street. Intermountain Business
and Technology Park Subdivision forms the western boundary of the study area. The study
area’s eastern boundary is the east right-of-way line of Holmes Avenue. Anderson Street,
including the right-of-way, is the southern boundary of the study area. The south property
lines of privately owned parcels lying south of Stanley Avenue form the northern boundary of
the study area.

To be eligible to be considered a deteriorating area and/or a deteriorated area, one or more
criteria as outlined in Idaho statutes must be applicable to the study area. More than one of the
statutory criteria are met in the study area, and, therefore, the study area is eligible for an urban
renewal project under the Idaho Urban Renewal Law of 1965, Chapter 20, Title 50, Idaho
Code, as amended, and the Local Economic Development Act, Chapter 29, Title 50, Idaho
Code, as amended. The primary reasons for this finding are:

1. Unsuitable topography. The study area west of Willow Creek is underlain with
widespread basalt rock, a condition which substantially increases the cost of construction,
especially for underground utilities. Willow Creek, a community asset found in Freeman
Park, is not developed for recreational use in the study area.

2. Need for utilities in the study area. Although the area surrounding the study area is
served by water, sewer, electric, and storm drainage, the majority of the study area is not
served by public utilities. The lack of existing utilities impairs the development of the area
and creates a potential health and public safety issue.

3. Streets and street patterns. Anderson Street and Holmes Avenue are arterial streets
and provide access to the study area from the community. However, most of the study
area is not served by streets, and access to the existing development in the study area is
provided by driveways onto these arterial streets, a less than desirable situation for traffic
flow and safety. The lack of local streets retards the development of the study area and
impairs the growth of Idaho Falls in this immediate area.

4. Faulty lot layout. The interior of the study area has not been developed. Although the
study area is within Idaho Falls and is served by entrance ways to eastern Idaho, the
interior of the study area has not been subdivided. Development has been confined to
parcels of immense variation in size and shape immediately adjacent to the arterial streets.
Most of the properties have not been platted, and the driveways from each lot to the
arterial streets reduce efficient traffic flow and present safety hazards to the adjacent
traffic. The residential lots on the arterial streets, due to their shape or size, present a
challenge to redevelopment to the desired commercial uses.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

The study area meets more than one of the criteria for eligibility. The finding the study area is
eligible does not commit either the Idaho Falls Redevelopment Agency or the Idaho Falls
City Council to include any or allof the study area within an urban renewal project area.

The boundaries of the study area are shown in red below:

Aerial 2023 Willow Creek

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

Idaho Falls Redevelopment Agency

The Mayor, with the confirmation of City Council, has appointed seven individuals to the Idaho
Falls Redevelopment Agency, the urban renewal agency of the City of Idaho Falls:

Lee Radford, Chair

Brent Thompson, Vice-Chair
Terri Gazdik, Secretary
Chris Pelkola Lee

Lisa Burtenshaw

Jon Walker

Christopher Harvey

The Agency, originally created on July 6, 1966, was re-established by the Mayor and Council on
October 20, 1988, for the purpose of eliminating blight in the Snake River Urban Renewal
District (formerly Lindsay Boulevard Urban Renewal District). The Snake River Urban
Renewal District terminated in 2018. The Pancheri-Yellowstone Urban Renewal District
(“Pancheri District”) was terminated after eleven years in 2019. The Agency now administers
six urban renewal/revenue allocation areas: Anderson-Bush, River Commons, Eagle Ridge,
Jackson Hole Junction, Pancheri East Bank, and Stanley Boge.

Wade Sanner, Director, Community Development Services, serves as the executive director of
the Agency. Elam & Burke, P.A. is the legal counsel. Renee Magee, AICP, with the assistance
of Brian Stevens of Idaho Falls Community Development Services, has been engaged to prepare
an eligibility report to determine if the study area meets the criteria for consideration for an urban
renewal project and establishment of an urban renewal area (URA)/revenue allocation area
(RAA).

Background

In response to federal programs funding redevelopment of “blighted” urban areas in the mid
twentieth century, Idaho passed the Idaho Urban Renewal Law of 1965. The law authorized
Idaho municipalities to identify deteriorated and/or deteriorating areas within their communities
and to use federal grant monies to improve and, if necessary, redevelop these areas. Support for
such federal expenditures dissipated and eventually ended in the early 1970's. With the loss of
federal funding, states needed another tool to assist cities to redevelop deteriorating areas and to
participate in the economic vitality of their communities. Idaho cities have a significant financial
challenge in responding to the infrastructure demands of growth along with the on-going need to
maintain the existing physical plant in good repair. Idaho cities face stringent constitutional
limitations and near total dependence upon state legislative action to provide funding. An Idaho
city’s access to funding sources and the ability to employ effective financing mechanisms such
as general obligation bonding severely constrain capital investment strategies.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

The tools available to cities in Title 50, Chapters 20 and 29, the Urban Renewal Law of 1965 and
the Local Economic Development Act, respectively, are some of the few available to assist
communities in their efforts to support economic vitality. New sources of State support are not
likely to become available in the foreseeable future, thus the Idaho Falls Redevelopment
Agency’s on-going interest in exploring the potential for establishing additional urban
renewal/revenue allocation areas is appropriate.

Purpose of Report

The purpose of this report is to determine if all or a portion of the study area meets the criteria
outlined in Idaho statutes, Idaho Code Sections 50-2018(8), (9), and 50-2903(8), as well as 50-
2008(d), if applicable, for an urban renewal area. This report is the first step to assist the Idaho
Falls City Council determine if there is a need for creating an urban renewal area in a portion or
all of the study area.

Steps in Creating an Urban Renewal Area (URA) and Revenue Allocation Area
(RAA)

If an urban renewal agency is in existence in a community, the creation of an urban
renewal/revenue allocation area begins with an eligibility report for a designated area within the
community. The purpose of the eligibility report is to determine if the studied area qualifies for
an urban renewal area. The central question is whether the study area has at least one of the
characteristics which must be found to be considered eligible for urban renewal activities. These
characteristics or criteria are:

1. The presence of a substantial number of deteriorated or deteriorating structures and

deterioration of site [50-2018(9), 50-2903(8)(b) and (8)(c), and 50-2008(d)(4)(2)],

Age or obsolescence [50-201 8(8) and 50-2903(8)(a)],

Predominance of defective or inadequate street layout [50-2018(9) and 50-2903(8)(b)],

Outmoded street patterns [50-2008(d)(4)(2)],

Need for correlation of area with other areas of municipality by streets and modern traffic

requirements [50-2008(d)(4)(2)],

Faulty lot layout in relation to size, adequacy, accessibility, or usefulness; obsolete

platting [50-2018(9), 50-2903(8)(b) and 8(c)],

Unsuitable topography [50-2008(d)(4)(2)],

Insanitary or unsafe conditions [50-2018(9) and 50-2903(8)(b)],

Diversity of ownership [50-2018(9), 50-2903(8)(b) and (8)(c), and 50-2008(d)(4)(2)],

10. Tax or special assessment delinquency [50-2018(9) and 50-2903(8)(b)],

11. Defective or unusual conditions of title [50-2018(9), 50-2903(8)(b), and 50-
2008(d)(4)(2)],

12. Existence of conditions which endanger life or property by fire and other causes [50-

Hn YRPYD

oon

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

2018(9) and 50-2903(8)(b)],

13. Substantially impairs or arrests the sound growth of a municipality [50-2018(9) and 50-
2903(8)(b) and 8(c)],

14. Conditions which retard development of the area [50-2008(d)(4)(2)], and

15. Results in economic underdevelopment of the area [50-2903(8)(b)] and economic disuse
[50-2008(d)(4)(2)].

If it is determined the study area has characteristics which meet one or more of the statutory
criteria listed above, the Agency may accept the eligibility report and request its consideration by
the governing body. No URA can be formed unless the City Council adopts a resolution finding
the area under consideration is deteriorated or deteriorating due to such characteristics, the
redevelopment of the area is necessary for the welfare of the residents, and the area is
appropriate for an urban renewal project.

The resolution approved by City Council authorizes the Agency to prepare a plan for the
proposed urban renewal area. The specific elements of an urban renewal plan are set forth in
Idaho Code Section 50-2905, but generally include the following:
(1) A statement describing the total assessed valuation of the base assessment roll
of the proposed revenue allocation area and total assessed valuation of the city;
(2) A list of the proposed public improvements in the proposed revenue allocation
area;
(3) An economic feasibility study (a projection of revenues and anticipated costs
with a time line);
(4) A detailed list of estimated project costs;
(5) A statement showing the impact of revenue allocation area on all taxing
districts levying taxes upon property within revenue allocation area;
(6) A description of anticipated financing methods and time line for incurring
such costs;
(7) A termination date for plan and revenue allocation area; and
(8) A description of the disposition or retention of Agency assets acquired during
the life of the district.

Once the plan is prepared and approved by the Agency, it is forwarded to the City Council. Prior
to the public hearing before the City Council, the City Council forwards the plan to the city
planning and zoning commission for its determination that the plan conforms to the city’s
comprehensive plan. At least thirty (30) days prior to the public hearing, a copy of the notice
and plan is distributed to the taxing entities overlapping the boundaries of the proposed district.
After receiving the recommendation of the commission, and after notice duly published, the
public hearing is held. The City Council must approve an urban renewal plan, including revenue
allocation financing provisions, by an ordinance. If the ordinance is adopted by the City
Council, a copy of the ordinance with legal description of the revenue allocation area (RAA) is
distributed to all the overlapping taxing entities, county officials and the State Tax Commission.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

By state statute, following adoption of the ordinance, the revenue allocation area is effective
January | of the year in which it is adopted. The RAA has a maximum life of twenty years
under Idaho statutes. The urban renewal agency implements the plan adopted by the city
council.

Present Conditions in the Study Area

Topography and Geology. The study area is characterized by widespread basalt rock. Below is
a portion of the Geologic Map of the Idaho Falls North Quadrangle, Bonneville County,
Idaho, 2011, which was prepared by William M. Phillips and John A. Welhan.

SOURCE: https://idahogeology.org/pub/Digital_Data/Digital_Web_Maps/IFNorth DWM-77-m.pdf

A majority of the area north of the Union Pacific Railroad, east of U.S. 20, and west of Holmes
Avenue is defined as Qbst. The authors of the map define the areas labeled as Qbst as basalt.
The Qaw designation found immediately west of Holmes Avenue and east of Willow Creek is

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

defined as stratified sand and silt.

According to the Soil Survey of Bonneville County Area, Idaho, most of the area west of
Willow Creek is classified as Polatis-Rock outcrop complex. The soils investigation prepared
for the developer found 60% of the 51 acres acquired by Willow Creek Park LLC is classified at
Polatis-Rock outcrop complex. In its table for building site development to be used for general
planning purposes only, the Soil Conservation Service (now the Natural Resources Conservation
Service, U. S. Department of Agriculture) lists Polatis-Rock outcrop as having severe limitations
for shallow excavations and dwellings with basements due to depth to bedrock. Local roads and
streets have severe limitations due to frost action. Slope is the limitation for small commercial
buildings. The Idaho Falls comprehensive plan Background Studies maps the study area as one
with severe limitations for urban development.

Sequoia Construction engaged the services of Eagle Rock Engineering and Surveying to prepare
a geotechnical soils report on 51 acres west of Holmes Avenue and east of Boge Avenue. These
acres are the site of the proposed Willow Creek Park. In addition to fifteen test holes to obtain
soils samples, 270 test holes were drilled with a three-inch auger to explore bedrock depths on
the property. Bedrock/basalt was encountered in multiple test holes, primarily in the northern
and western portions of the 51-acre property. In some locations, bedrock/basalt was at the
surface or found at depths of one to four feet.

Streets and Street Pattern. Access to the study area is provided by U.S. 20, Anderson
Street/Science Center Drive, and North Holmes Avenue. Within the study area, there are no
local streets to provide access to the central portion of the study area. The developed parcels in
the study area have direct access to the arterial streets through private driveways, a practice
which is now strongly discouraged due to safety and movement of traffic on arterial streets.

The lack of a public, developed local street system in the interior of the study area compromises
the ability to develop the area at urban densities although the study area lies within Idaho Falls
and is zoned for urban development.

Utilities. Public water and sewer mains are located at the perimeter of the study area. Therefore,
the private properties fronting on Anderson Street and Holmes Avenue are likely to be served by
public utilities. However, as with local streets, there are no public mains within the study area to
serve future development. In addition, the utility systems, especially the water system, needs to
be looped and connected to the mains in the adjacent arterial streets to assure adequate water
pressure and continuity of service. The existing water and sewer systems are illustrated on the
map on the following page.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

Utilities Willow Creek

c= Water Main Line —— Storm Line
—> Sewer Line

SOURCE: Idaho Falls Community Development Services. Idaho Falls Public Works, utilities mapping.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

Lot Layout. According to the Bonneville County Parcel Viewer, there are 37 parcels within the
study area. Nineteen entities own these 37 parcels. Multiple parcels appear to be held in one
ownership due to the irregular shape of the majority of the parcels. A few parcels are as narrow
as 35 feet. Some are only 60 feet in width. Only six of the parcels are platted and reflect modern
standards for development.

Buildings and Site Conditions. According to a 1975 aerial of the study area, of the nineteen
properties, thirteen of them were developed prior to 1975. On these properties, all of the
buildings or most of the buildings on the property are over 50 years of age. At that age, the
buildings may not meet today’s code requirements or the need for technology used in modern
businesses. Some of these buildings do not appear to be well maintained and may fall into a
deteriorating state if care is not taken by the property owners. The homes, of which two may be
deteriorating, are nonconforming uses under the zoning. Parking areas are generally paved and
well maintained.

Land Use. Roughly 68% of the study area is vacant. Those portions adjacent to the arterial
streets are occupied by retail trade, industrial uses, a trucking company, and isolated single-
family homes. The zones in the study area are Limited Commercial, Highway Commercial,
Industrial and Manufacturing, and Light Manufacturing and Heavy Commercial. Most of the 51-
acre parcel recently annexed and owned by Willow Creek Park, LLC, is zoned Limited
Commercial which permits detached and attached single family homes, multi-family units, and
commercial uses such as retail, groceries, and personal services.

Willow Creek is located in the southeast corner of the project area. In Russell A. Freeman Park,
Willow Creek is an amenity in the park and is used for recreation by young families. As this
area develops, Willow Creek could become an amenity that provides a park-like area to nearby
residents.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

Land Use Willow Creek

StandardLandUseType WME Wain - Wholeusie trade OWE EDU - EAucationst ICU « Transportation,
Communication & Utiltes
SID» Single Farity Oveeling SRV « Services om Cultural, Entertamment
ni seome CBORL - Cental Business Revreaton AGL » Agricuttural
Detrict Retail Trade 18M Induntrial & MRG Mined

Other Residential a
vet gmp BOSY - Central Business Manedecturing ROW - Streets & Right-of Ways

WE AT - Retatt Trade District Services

Eom oP Krol! nw Wi)

SOURCE: Idaho Falls Community Development Services, June, 2024.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

10

Zoning Map Willow Creek

SOURCE: Idaho Falls Community Development, August, 2024.

The study area has good access to U.S. 20 and is near facilities of the U.S. Department of
Energy. Both Anderson-Science Center Drive couplet and Holmes Avenue are principal arterials.
Holmes Avenue is a four-lane highway as is Anderson-Science Center Drive. Such a street

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

11

configuration creates a good vehicular flow for regional traffic to enter Idaho Falls and access to
homes and businesses within the study area.

Comprehensive Plan and Future Development. The future land use map in the Idaho Falls
comprehensive plan, Imagine IF, envisions the area as General Urban and Industrial. General
Urban denotes residential areas with a mix of commercial and service areas convenient to the
residents. Uses with the General Urban designation include a variety of housing types, and such
designated areas are close to walkable centers. The Industrial designation denotes areas set aside
for manufacturing facilities, warehousing, and distribution. The areas are near arterial roads and
may have railroad access.

Comprehensive Plan Willow Creek

Transect 07 Urban Core
WN 01 Natural and Open Space {OS 08 Special Use
03 Industrial

SOURCE: Idaho Falls Community Development Services, June, 2024.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

12

Open Land Analysis

As indicated above, the study area includes open space/land. The aerial photos indicate a portion
of this vacant land has been cultivated in the recent past. Bonneville County classifies about 46
acres as irrigated grazing land. Idaho Code Section provides definitions of “deteriorated area.”
Included in the definition is a section applying to open land: Idaho Code Section 50-2903(8)(c)
states: “[a]ny area which is predominately open and which because of obsolete platting, diversity
of ownership, deterioration of structures or improvements, or otherwise, results in economic
underdevelopment of the area or substantially impairs or arrests the sound growth of a
municipality.”

The eligibility criteria set forth in Idaho Code Section 50-2903(8)(c) for predominantly open
land areas mirror or are the same as those criteria set forth in Idaho Code Sections 50-2018(9)
and 50-2903(8)(b). “Diversity of ownership” is the same, while “obsolete platting” appears to be
equivalent to “faulty lot layout in relation to size, adequacy, accessibility, or usefulness.”
“Deterioration of structures or improvements” is the same or similar to “a substantial number of
deteriorated or deteriorating structures” and “deterioration of site or other improvements.” There
is also an additional qualification that the provisions of Idaho Code Section 50-2008(d) shall
apply to open areas.

Idaho Code Section 50-2008 primarily addresses the urban renewal plan approval process and
Idaho Code Section 50-2008(d)(4) sets forth certain conditions and findings for agency
acquisition of open land as follows:

The urban renewal plan will afford maximum opportunity, consistent with the sound
needs of the municipality as a whole, for the rehabilitation or redevelopment of the urban
renewal area by private enterprise: Provided, that if the urban renewal area consists of an
area of open land to be acquired by the urban renewal agency, such area shall not be so
acquired unless (1) if it is to be developed for residential uses, the local governing body
shall determine that a shortage of housing of sound standards and design which is decent,
safe and sanitary exists in the municipality; that the need for housing accommodations
has been or will be increased as a result of the clearance of slums in other areas; that the
conditions of blight in the area and the shortage of decent, safe and sanitary housing
cause or contribute to an increase in and spread of disease and crime and constitute a
menace to the public health, safety, morals, or welfare; and that the acquisition of the area
for residential uses is an integral part of and essential to the program of the municipality,
or (2) if it is to be developed for nonresidential uses, the local governing body shall
determine that such nonresidential uses are necessary and appropriate to facilitate the
proper growth and development of the community in accordance with sound planning
standards and local community objectives, which acquisition may require the exercise of
governmental action, as provided in this act, because of defective or unusual conditions
of title, diversity of ownership, tax delinquency, improper subdivisions, outmoded street
patterns, deterioration of site, economic disuse, unsuitable topography or faulty lot

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

13

layouts, the need for the correlation of the area with other areas of a municipality by
streets and modern traffic requirements, or any combination of such factors or other
conditions which retard development of the area.

In sum, there is one set of findings if the area of open land is to be acquired by the Agency and
developed for residential uses and a separate set of findings if the land is to be acquired by the
Agency and developed for nonresidential uses.

If an open land area is to be acquired by an agency and used for residential purposes, the
governing body shall determine there is a need for decent housing in the community. Imagine
IF, which is an official policy document of the governing body, has determined a need for
housing, and states: “28% of all households (in Idaho Falls) are cost burdened and 45% of
renters are cost burdened as of 2019.”! In addition to this issue of affordability in existing
housing, there will be a need for 790 housing units annually to meet future demand according the
Idaho Falls publication, Missing Middle Housing, September 2020. To address this issue of
affordability of housing and housing demand in Idaho Falls, one action proposed in the
comprehensive plan is to allow smaller units and multi-family units close to walkable centers and
neighborhood crossroads. The study area is located near a walkable center east of Holmes
Avenue and south of Anderson Street. This is an infill project, one which will provide road
connections to the other areas of Idaho Falls. These two characteristics, close to a walkable
center and provision of connection to other areas of Idaho Falls, are action steps to implement
housing objectives in the comprehensive plan. In addition, the designation of the zone Limited
Commercial for a major portion of the study area was a recent designation, one approved by the
governing body after the planning staff reviewed the site environmental issues and compatibility
of adjacent land uses in accordance with the comprehensive plan. This zone allows residential
uses as well as commercial uses.

Open land areas may be acquired by an urban renewal agency and developed for nonresidential
uses if such acquisition is necessary to solve various problems, associated with the land or the
infrastructure, that have delayed the area’s development. These problems include defective or
usual conditions of title, diversity of ownership, tax delinquency, improper subdivisions,
outmoded street patterns, deterioration of site, and faulty lot layout. All the stated conditions are
included in one form or another in the definition of a deteriorated area and/or a deteriorating area
set forth in Idaho Code Sections 50-2903(8)(b) and 50-2018(9). The conditions listed only in
Section 50-2008(d)(4)(2) (the open land section) include economic disuse, unsuitable
topography, and “the need for the correlation of the area with other areas of a municipality by
streets and modern traffic requirements, or any combination of such factors or other conditions
which retard development of the area.”

The conclusion of this discussion concerning open land areas is that the area qualifies if any of

| Imagine IF, pages 85-86.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

the eligibility conditions set forth in Idaho Code Sections 50-2018(9) and 50-2903(8)(b) apply.
Alternatively, the area under consideration qualifies if any of the conditions listed only in Idaho
Code Section 50-2008(d)(4)(2) apply.

Based on the above analysis, and as set forth in greater detail in this report, the unsuitable
topography, diversity of ownership, obsolete platting/faulty lot layout, economic
underdevelopment, and predominance of inadequate street layout are conditions found in the
study area, and therefore, the open land condition is satisfied.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

15

Agricultural Operations in Study Area

Since Bonneville County lists 46 acres in the study area as irrigated agriculture land or
irrigated grazing land and there is evidence that the parcel was used for agriculture recently,
it may be necessary to have the landowner give their written consent to be included within
any revenue allocation area.

Ten Percent Limitation on Assessed Valuation within Revenue Allocation Area

In addition to the statutory criteria required for eligibility outlined in this report, Idaho statutes
limit the assessed valuation permitted in a revenue allocation area. The combined base
assessment rolls are not to exceed at any time ten percent of the current assessed valuation of all
taxable property within the municipality.

“Revenue allocation area” means that portion of an urban renewal area ....
where the equalized assessed valuation (as shown on the taxable property
assessment rolls) of which the local governing body has determined, on and
as a part of the urban renewal plan, is likely to increase as a result of the
initiation of an urban renewal project .... The base assessment roll or rolls
of revenue allocation area or areas shall not exceed at any time ten percent
(10%) of the current assessed valuation of all taxable property within the
municipality.

Idaho Code Section 50-2903(15).

The Data Processing Department of Bonneville County provided the City of Idaho Falls assessed
value as well as the adjusted base of the existing revenue allocation areas.

Statutory Ten Percent Limitation Analysis

Assessed Value Percentage
$8,086,452,575
$808,645,257
po Adjusted Base

$131,823
$7,343,365
$700,421

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

16

[AnderonBusbRad | Sangszn |
[PancheriEastBankRAA | 85,939,063 |
[SanleyBogeRAA | sasa.r3 |
[Yellowstone Square ProposedRAA | 88,833,607]
[Snake River West Proposed RAM | S5ATAIS |
[Willow Creek Proposed RAAS | 5900820]

SOURCE: Bonneville County Data Processing, June, 2024. PM106-2020 Real/Personal Value Less Increment and
Exemptions. URD055, Urban Renewal by Pin within TAG, June, 2024. Preliminary values. Willow Creek assessed
values based on Idaho Falls GIS system, Bonneville County Parcel Viewer, 2024, and information provided by the
valuation clerk of Bonneville County, June, 2024.

The total combined adjusted base assessment rolls of the existing revenue allocation areas,
together with the proposed revenue allocation areas, will not exceed the estimated ten percent
limit of $808,645,257, and, when combined, are estimated to be less than 1% of the assessed
valuation of all taxable property in Idaho Falls.

Findings

To find a study area is eligible for the creation of an URA and RAA, the study area must contain
one or more of the statutory criteria spelled out in Idaho Code Sections 50-2018(8), (9), and 50-
2903(8), and to the extent there is open land, the statutory criteria in Idaho Code Section 50-
2903(8)(c) and 2008(d). Below are the criteria and a brief discussion of the findings.

The presence of a substantial number of deteriorating or deteriorated structures and
deterioration of site. Although many of the buildings in the study area may be fifty years or
older and some of the buildings are beginning to suffer from lack of maintenance, there does not
appear to be a substantial number of deteriorating or deteriorated buildings. This criterion is not
met.

Predominance of defective or inadequate street layout. There are no local streets to serve the
interior of the study area nor is there a collector street to move traffic from the interior to the
adjacent arterial streets. This criterion is met.

Faulty lot layout in relationship to size, adequacy, accessibility, or usefulness. Obsolete

Platting. Most of the developed parcels are not platted: they are described by metes and bounds,
and multiple parcels are held under one ownership to assure sufficient land for development.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

Some of the existing unplatted parcels are isolated and are too narrow to accommodate modern
development or meet modern regulatory standards. The central portion of the interior is not
platted: it is too large to accommodate urban growth without further subdivision. Therefore,
most of parcels in the study area are inadequate due to usefulness of the parcel for modern
development. In addition, accessibility which meets today’s standards is deficient in the study
area. The criterion for faulty layout is met.

Diversity of ownership. There are nineteen private property owners in the study area and
multiple public owners related to both street and railroad rights-of-way. This criterion is met.

Defective or unusual conditions of title. The research done for this eligibility study did not
address this issue and, therefore, did not reveal any defective titles. This criterion is not met.

Tax delinquency assessment exceeding the value of land. The research completed for this
study did not address this issue. Consequently, there is not sufficient evidence to state this
criterion has been met.

Insanitary or unsafe conditions. The interior of the study area has neither a public water
system or a public sewer system. The lack of such systems is an impediment to urban
development as well as a potential unsafe condition should development occur without such
public systems. Polatis Rock outcrop, the soil which occupies much of the undeveloped ground
in the study area, has severe limitations for septic systems due to depth to rock. This criterion is
met.

In addition, a site visit revealed locations in which the sidewalk is deteriorating and obstacles
have been placed in the sidewalk. Such conditions create an unsafe environment for pedestrians.

Outmoded street patterns. There is no collector street to move traffic from the interior of the
study area to the adjacent arterial streets or to move traffic from Boge Avenue in the neighboring
subdivision to North Holmes. The study area has no interior public streets to encourage and
serve urban development. This criterion is met.

Unsuitable topography. Major portions of the study area are underlain by widespread basalt
rock. The impact of basalt rock on construction costs, especially the provision of underground
utilities, is substantial. This criterion is met.

Age or obsolescence. Many of the buildings in the study area are at least fifty years old. Such
buildings may not meet today’s codes or provide the support for needed business technology.
However, most of the commercial buildings are well maintained, and many appear to have been
updated. A site visit revealed a few of the homes are not well maintained; however, in general,
the buildings are not deteriorating. The issue with the homes may be whether they are permitted
under the present zoning. Unless the homes are an accessory use to the commercial or industrial
use on the parcel, they are no longer permitted under the zoning ordinance. The zoning

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

18

designation of Limited Commercial is the only exception. This criterion is met.

Need for correlation of the area streets with other areas of the municipality. As stated
above, access from Boge Avenue is needed to Holmes Avenue and to provide a collector street
within the study area. Vehicular access is also needed to Anderson Street. Local streets in the
interior of study area will encourage urban development and reduce the need to serve all
development with private driveways to the arterial streets, a situation which reduces the
efficiency of the arterial streets and presents safety issues. This criterion is met.

Conditions which retard development of the area. The widespread basalt rock has
significantly slowed the growth of this area. Although it has good access to the regional
transportation system provided by U.S. 20, most of the study area is vacant. There are no
interior public utilities or an interior street system to encourage urban development. This is an
island of undeveloped land in the northern portion of Idaho Falls. This criterion is met.

Economic disuse or underdeveloped property. Development had begun at the northwest
corner of the intersection of Anderson Street and Holmes Avenue before 1975. The U.S.
Department of Energy also constructed its office to the west of the study area. However,
development in the study area did not move to the west of Willow Creek. Any new commercial
projects remained on the frontage of Holmes Avenue or Anderson Steet, although access to the
Idaho Falls region from these streets improved, especially after Holmes was upgraded to four
lanes. The interior of the study area has remained undeveloped. Over 68 acres of the study area
is vacant. This criterion is met.

Substantially impairs or arrests the sound growth of the municipality. The long-range plan
of the City of Idaho Falls designates the study area as industrial and general urban. General
urban denotes a mix of commercial and residential uses. The residential development should
include a variety of housing units, especially multi-family units. These areas should be near a
walkable center. Without public utilities and a local street system served by at least one collector
street, this vision and the growth of the study area is unlikely. This criterion is met.

Conclusion

The proposed Willow Creek revenue allocation area meets one or more of the criteria for
eligibility under Idaho Code Sections 50-2018(8) and (9) and 50-2903(8). The study area is
characterized by widespread basalt rock. There are no public utility systems or a road system to
serve the interior of the study area. Growth and development have leap-frogged over the study
area.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

19

Criterion Criteria | Characteristics Supporting Finding
Met?

Substantial deterioration of

site

There is not an internal public, developed street
system in the internal portion of the study area.
Approximately fifty acres is not served by a
collector street or a local street system. There is no
provision for vehicular or pedestrian traffic.

Defective street layout or
inadequate street layout

The central portion of the study area,
approximately fifty acres, requires further
subdivision to be developed at urban densities.
Most of the developed portions of the study area
adjacent to North Holmes and Anderson Street
consist of metes and bounds parcels, many of
which are combined into one ownership to have
sufficient land to develop to modern commercial
uses. A few of the existing unplatted properties are
too narrow to be developed under today’s
regulations or today’s modern standards.

There are nineteen owners in roughly 80 acres.

There is no public water or sewer system in the
central portion of the study area. Nor is there a
system to handle stormwater. The soil conditions
for the western half of the study area present severe
limitations for on-site septic systems. The lack of
public utility systems creates the potential for
unsafe conditions. The deterioration of the
sidewalk in certain locations creates an unsafe
condition.

Diversity of ownership
Unusual conditions of title
Tax delinquency INo

S
S
S
Unsafe conditions S

Faulty lot layout/Obsolete
Platting

No
Ye
Ye
Ye
No
No
Ye
Ye

There is no collector street to move traffic from the
interior of the study to the adjacent arterial streets.

There is no local street system in approximately 50
acres to encourage and serve urban densities.

Outmoded street patterns

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

20

Unsuitable topography

Age or obsolescence

Lack of correlation with
streets in municipality

Conditions which retard
development of the area

Economic disuse or
underdevelopment of the
area

Arrests or impairs the sound
growth of the municipality

Basalt rock underlies the study area. Basalt,
especially near the surface, substantially
discourages urban development.

Although there many of the buildings are over fifty
years old, a site visit did not reveal a substantial
number of deteriorating buildings. The homes, of
which a few are suffering from lack of
maintenance, are nonconforming under the present
zoning.

Access from fifty acres of the study area is not
provided to the arterial streets and the community
or region at large by a collector street. No public
local streets access the majority of the study area.

The widespread basalt rock has delayed the
development of the study area. Over one half of
the study area is underlain with basalt and
substantially increases the costs of development.

Development began in the study area prior to 1975.
However, the presence of basalt, the lack of
utilities, and the absence of an interior street system
has meant the area has not developed at urban
densities.

The long-range plan of the City of Idaho Falls
designates this area as general urban and industrial.
Over half of the area is vacant, although the study
area is adjacent to U.S.20, a regional highway, and
is served by two principal arterial streets.

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

21

SOURCES AND REFERENCES FOR ELIGIBILITY REPORT

The author of this report wishes to thank Brian Stevens, Idaho Falls Community Development
Services, for his diligence and assistance in completing this report.

a

Bonneville County Parcel Viewer. May-June, 2024.
https://bonneville.esriemes.com/portal/apps/webappviewer/index html ?id=f5(27c3e0844
49c3b933b019a9b7444b

Parcel spreadsheet, GIS system, City of Idaho Falls Community Development Services,
Brian Stevens.

Tyson Fitzgerald, Willow Creek Park, email with rock depth, master plans, and soils
report, June 5, 2024.

Willow Creek Development Site sales flyer, Kerry Beutler, email, February 28, 2024.
Data Processing, Bonneville County, Stephanie Burnside, Supervisor, email, July, 2024.
Imagine IF, comprehensive plan for the City of Idaho Falls, city-wide housing section,
future land use map and descriptions of industrial and urban core designations.

Idaho Falls Zoning Ordinance.

Photos, Brian Stevens, June 12, 2024.

Photos, Google maps, August, 2021.

. Eagle Rock Engineering and Surveying. Geotechnical Soils Report, 5\ acres on North

Holmes, Idaho Falls, Idaho. March 11, 2024.

Aerial photos, City of Idaho Falls, 2023 and 1975.

Soil Conservation Service, U.S. Department of Agriculture, Soil Survey of Bonneville
County. 1978.

. Valuations, Jennifer Jones, Valuation Clerk, Bonneville County, June 7, 2024.
. William M. Phillips and John A. Welhan, Geologic Map of the Idaho Falls North

Quadrangle, Bonneville County, Idaho, 2011.
https://www.idahogeology.org/pub/Digital Data/ Digital Web _Maps/IFnorth

77-m.pdf

DWM-

Willow Creek Eligibility Report, Idaho Falls Redevelopment Agency, August, 2024

22

AGRICULTURAL OPERATION CONSENT FORM

COMES NOW Brian Tomchak and Justin Tomchak, Managers of T and T Holdings,
LLC, and states that T and T Holdings, LLC owns that certain property generally described as
Parcel Identification Number RPA00008072330 in the real property records of Bonneville
County, Idaho, and more particularly described on Exhibit A attached hereto and incorporated
herein by reference (the “Property”), and hereby certify:

(1) that the Property has been used, within the last three (3) years, as an
agricultural operation; and

(2) that the undersigned have reviewed the materials provided in Exhibit B
and have had an opportunity to review the urban renewal eligibility report entitled Willow Creek
Eligibility Report, dated August 2024, and prepared by Renee R. Magee, AICP, and as attached
hereto as Exhibit C.

Further, Brian Tomchak and Justin Tomchak, Managers of T and T Holdings, LLC,
hereby provides consent and approval that the subject Property may be included within a
proposed urban renewal area and may be deemed appropriate for inclusion within an urban
renewal project area as defined by the Idaho Urban Renewal Law of 1965, Chapter 20, Title 50,
Idaho Code, as amended, and the Local Economic Development Act, Chapter 29, Title 50, Idaho
Code, as amended, as the property possesses certain characteristics of eligibility.

DATED this QQ day of June 2026.

Name: 45yev/7~ “7 omc hig ame: DUSHA DomchAcd,

T and T Holdings, LLC .

STATE OF IDAHO )

: ) ss:
County of Shame tle

On thisoZe day of q vee a 2026, before me, a Notary Public for the
state of Idaho, personally appeared Brian Tomchak, known or identified to me to be a Manager
of the T and T Holdings, LLC, that executed the instrument or the person who executed the

instrument on behalf of said T and T Holdings, LLC and acknowledged to me that such T and T
Holdings, LLC executed the same.

otary’Public get A sonata! |

My Commission Expires 0 Lili)

STEPHANIE J SUMMERS
Notary Public - State of idaho

Commission Number 56093
My Commission Expires May 23, 2028

EXHIBIT A 
PARCEL NUMBER: RPA00008072330 
ADDRESS: 2527 N. Holmes Avenue, Idaho Falls, ID 83401 
DESCRIPTION

NOTICE AND PUBLISHED SUMMARY 
OF ORDINANCE PURSUANT TO I.C. §50-901(A) 
 
CITY OF IDAHO FALLS ORDINANCE NO. ___ 
 
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF IDAHO FALLS, 
IDAHO, APPROVING THE URBAN RENEWAL PLAN FOR THE WILLOW CREEK 
URBAN RENEWAL PROJECT, WHICH PLAN INCLUDES REVENUE ALLOCATION 
FINANCING PROVISIONS; AUTHORIZING THE CITY CLERK TO TRANSMIT A 
COPY OF THIS ORDINANCE AND OTHER REQUIRED INFORMATION TO 
COUNTY AND STATE OFFICIALS AND THE AFFECTED TAXING ENTITIES; 
PROVIDING 
SEVERABILITY, 
CODIFICATION, 
AND 
PUBLICATION 
BY 
SUMMARY; PROVIDING FOR A WAIVER OF THE READING RULES; AND 
PROVIDING AN EFFECTIVE DATE. 
 
 
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE 
CITY OF IDAHO FALLS: 
 
SECTION 1: It is hereby found and determined that: 
 
(a) 
The Willow Creek Project Area as defined in the Willow Creek Plan is a deteriorated 
area or a deteriorating area as defined in the Law and the Act and qualifies as an eligible urban 
renewal area under the Law and Act. 
 
(b) 
The rehabilitation, conservation, development and redevelopment of the urban renewal 
area pursuant to the Willow Creek Plan are necessary in the interests of public health, safety, and 
welfare of the residents of the City. 
 
(c) 
There continues to be a need for the Agency to function in the City. 
 
(d) 
The Willow Creek Plan conforms to the City’s Comprehensive Plan as a whole. 
 
(e) 
The Willow Creek Plan gives due consideration to the provision of adequate park and 
recreation areas and facilities that may be desirable for neighborhood improvement recognizing 
the mixed-use, commercial, office, retail, multi-family residential, and industrial components of 
the Willow Creek Plan and the need for public improvements to support the goals of the uses of 
the area, and shows consideration for the health, safety, and welfare of any children, residents, or 
businesses in the general vicinity of the urban renewal area covered by the Willow Creek Plan. 
 
(f) 
The Willow Creek Plan affords maximum opportunity consistent with the sound needs of 
the City as a whole for the rehabilitation, development, and redevelopment of the urban renewal 
area by private enterprises. 
 
(g) 
Pursuant to Idaho Code §§ 50-2007(h) and 50-2008(d)(l), the Willow Creek Plan 
provides a feasible method for relocation obligations of any displaced families residing within

the Willow Creek Project Area and there is not anticipated to be any activity by the Agency that 
would result in relocation. 
 
(h) 
The collective base assessment rolls for the Existing Project Areas and the Willow Creek 
Project Area, do not exceed ten percent (10%) of the assessed values of all the taxable property 
in the City. 
 
(i) 
The Willow Creek Plan includes the requirements set forth in Idaho Code § 50-2905 with 
specificity. 
 
(j) 
The Willow Creek Plan is sufficiently complete to indicate such land acquisition, 
demolition and removal of structures, redevelopment, improvements, and rehabilitation as may 
be proposed to be carried out in the urban renewal area, zoning and planning changes (if any), 
land uses, maximum densities, building requirements, and any method or methods of financing 
such plan, which methods may include revenue allocation financing provisions. 
 
(k) 
The urban renewal area, which includes the deteriorating area, as defined in Idaho Code 
section 50-2018(9) and Idaho Code section 50-2903(8)(f), includes agricultural operations which 
have been used for agricultural purposes within the last three (3) years and the necessary 
agricultural operation consents from the property owners have been obtained. 
 
(l) 
The portion of the Willow Creek Project Area which is identified for non-residential uses 
is necessary and appropriate to facilitate the proper growth and development standards in 
accordance with the objectives of the Comprehensive Plan to overcome economic disuse, the 
need for improved traffic patterns, and the need for the correlation of this area with other areas of 
the City.  
 
(m) 
The portion of the Willow Creek Project Area which is identified for residential uses is 
necessary and appropriate as the City Council may find there is a shortage of housing of sound 
standards and design which is decent, safe and sanitary in the City; that the need for housing 
accommodations has been or will be increased as a result of the clearance of slums in other 
areas; that the conditions of blight in the area and the shortage of decent, safe and sanitary 
housing cause or contribute to an increase in and spread of disease and crime and constitute a 
menace to the public health, safety, morals, or welfare; and that the acquisition of the area of 
residential uses is an integral part of and essential to the program of the City. 
 
SECTION 2: The City Council finds that the Willow Creek Project Area includes open land, 
that the Agency may acquire any open land within the Willow Creek Project Area but does not 
intend to do so on any widespread basis, and that the Willow Creek Project Area is planned to be 
developed and/or redeveloped in a manner that may include both residential and nonresidential 
uses. Provided, however, the City Council finds that for the portions of the Willow Creek Project 
Area deemed to be "open land," the criteria set forth in the Law and Act have been met. 
 
SECTION 3: The City Council finds that one of the Willow Creek Plan objectives to increase 
the residential opportunity does meet the sound needs of the City and will provide housing 
opportunities in an area that does not now contain such opportunities, and the portion of the

Project Area which is identified for nonresidential uses is necessary and appropriate to facilitate 
the proper growth and development standards in accordance with the objectives of the City’s 
Comprehensive Plan to overcome economic disuse, the need for improved traffic patterns, and 
the need for the correlation of this area with other areas of the City. 
 
SECTION 4: The Willow Creek Plan, a copy of which is attached hereto and marked as Exhibit 
3 and made a part hereof by attachment, be, and the same hereby is approved. As directed by the 
City Council, the City Clerk and/or the Agency may make certain technical corrections or 
revisions in keeping with the information and testimony presented at the September 24, 2026, 
hearing and incorporate changes or modifications, if any.  
 
SECTION 5:  The boundaries of the Willow Creek Project Area do not overlap the boundaries 
of a highway district, and therefore, an agreement pursuant to Idaho Code Section 50-
2908(2)(a)(iv) for the Willow Creek Project Area is not required. 
 
SECTION 6:  The boundaries of the Willow Creek Project Area do overlap the boundaries of 
the Bonneville County Ambulance District (the “Ambulance District”). Pursuant to Idaho Code 
Section 50-2906(4), the Ambulance District did not consent by resolution to be included in the 
Willow Creek Project Area, and therefore, the Ambulance District is not subject to the financing 
provisions of the revenue allocation area set forth in the Willow Creek Plan.    
 
SECTION 7: No direct or collateral action challenging the Willow Creek Plan shall be brought 
prior to the effective date of this Ordinance or after the elapse of thirty (30) days from and after 
the effective date of this Ordinance adopting the Willow Creek Plan. 
 
SECTION 8: Upon the effective date of this Ordinance, the City Clerk is authorized and 
directed to transmit to the Bonneville County Auditor and Bonneville County Assessor, and to 
the appropriate officials of Bonneville County Board of County Commissioners, city of Idaho 
Falls, College of Eastern Idaho, Flood Control District No. 1, Idaho Falls School District No. 91, 
Bonneville County Road and Bridge, Lincoln Cemetery, and the State Tax Commission a copy 
of this Ordinance, a copy of the legal description of the boundaries of the Revenue Allocation 
Area, and a map indicating the boundaries of the Willow Creek Project Area. A courtesy copy of 
the Ordinance, the legal description of the boundaries of the Project Area, and a map will be 
transmitted to the Bonneville County Ambulance District. 
 
SECTION 9: The City Council hereby finds and declares that the equalized assessed valuation 
of the Revenue Allocation Area as defined in the Willow Creek Plan, is likely to increase as a 
result of the initiation and completion of urban renewal projects pursuant to the Willow Creek 
Plan. 
 
SECTION 10: The City Council hereby approves and adopts the following statement policy 
relating to the appointment of City Council members as members of the Agency's Board of 
Commissioners: If any City Council members are appointed to the Board, they are not acting in 
an ex officio capacity but, rather, as private citizens who, although they are also members of the 
City Council, are exercising their independent judgment as private citizens when they sit on the 
Board. Except for the powers to appoint and terminate Board members and to adopt the Willow

Creek Plan, the City Council recognizes that it has no power to control the powers or operations 
of the Agency. 
 
SECTION 11: So long as any Agency bonds, notes or other obligations are outstanding, the City 
Council will not exercise its power under Idaho Code section 50-2006 to designate itself as the 
Agency Board. 
 
SECTION 12: This Ordinance shall be in full force and effect immediately upon its passage, 
approval, and publication and shall be retroactive to January 1, 2026, to the extent permitted by 
the Act. 
 
SECTION 13: The provisions of this Ordinance are severable, and if any provision of this 
Ordinance or the application of such provision to any person or circumstance is declared invalid 
for any reason, such declaration shall not affect the validity of remaining portions of this 
Ordinance.  
 
SECTION 14: The Summary of this Ordinance, a copy of which is attached hereto as Exhibit 4, 
is hereby approved. 
 
SECTION 15: All ordinances, resolutions, orders or parts thereof in conflict herewith are hereby 
repealed, rescinded and annulled. 
 
SECTION 16: SAVINGS CLAUSE. This Ordinance does not affect an action or proceeding 
commenced or right accrued before this Ordinance takes effect.  
 
SECTION 17: That pursuant to the affirmative vote of one-half (1/2) plus one (1) of the 
Members of the full Council, the rule requiring two (2) separate readings by title and one (1) 
reading in full be, and the same is hereby, dispensed with, and accordingly, this Ordinance shall 
be in full force and effect upon its passage, approval and publication. 
 
PASSED by the City Council of the City of Idaho Falls, Idaho, on this ____ day of September 
2026. 
 
APPROVED by the Mayor of the City of Idaho Falls, Idaho, on this _____ day of September 
2026. 
 
 
EXHIBITS TO THE ORDINANCE 
 
Exhibit 1 
Resolution of the Planning Commission for the City of Idaho Falls, Idaho, 
Validating Conformity of the Urban Renewal Plan for the Willow Creek Urban 
Renewal Project with the City of Idaho Falls’ Comprehensive Plan 
 
Exhibit 2 
Notice Published in the Post Register 
Exhibit 3 
Urban Renewal Plan for the Willow Creek Urban Renewal Project

Exhibit 4 
Ordinance Summary 
 
SUMMARY OF WILLOW CREEK PLAN 
 
 
The Urban Renewal Plan for the Willow Creek Urban Renewal Project (“Willow Creek 
Plan”) was prepared by the Urban Renewal Agency of the City of Idaho Falls, Idaho, also known 
as the Idaho Falls Redevelopment Agency (“Agency”) pursuant to the Idaho Urban Renewal 
Law of 1965, Chapter 20, Title 50, Idaho Code, as amended (the “Law”), the Local Economic 
Development Act, Chapter 29, Title 50, Idaho Code, as amended (the “Act”), and all applicable 
laws and ordinances and was approved by the Agency. The Willow Creek Plan provides for the 
Agency to undertake urban renewal projects pursuant to the Law and the Act. The Willow Creek 
Plan contains a revenue allocation financing provision pursuant to the Act that will cause 
property taxes resulting from any increases in equalized assessed valuation in excess of the 
equalized assessed valuation as shown on the original base assessment roll as of January 1, 2026, 
to be allocated to the Agency for the urban renewal purposes.  The duration of the Willow Creek 
Plan is for twenty (20) years, recognizing the Agency will receive revenue allocation proceeds in 
the year following termination.  The Plan includes a termination process. 
 
The general scope and objectives of the Willow Creek Plan are:  
 
a. 
The preparation of sites, particularly related to basalt removal/remediation and structural 
fill throughout the Project Area, for the development and construction of facilities for mixed-use 
commercial, office, retail, multi-family residential and industrial uses;  
 
b. 
Basalt removal/remediation and structural fill throughout the Project Area for the 
installation and construction of rights-of-way and utility trenching for the development and 
construction of facilities for mixed-use commercial, office, retail, multi-family residential and 
hospitality industrial uses; 
 
c. 
The provision for participation by property owners and developers within the Project 
Area to achieve the objectives of this Plan;  
 
d. 
The engineering, design, installation, construction, and/or reconstruction of the 
transportation network within the Project Area, including all streets and streetscapes within the 
Project Area, with a focus on improvements to Holmes Avenue, Anderson Street, and related 
pedestrian and bicycle facilities, sidewalk, curb and gutter, intersection improvements, road 
widenings, and traffic signals (if needed), and the engineering, design, installation, and 
construction of new public rights-of-way throughout the Project Area to support access and 
connectivity within the Project Area and future development; 
 
e. 
The engineering, design, installation, construction and/or reconstruction of sidewalks and 
related pedestrian and bicycle facilities, curb, gutter and streetscapes throughout the Project 
Area, which for purposes of this Plan, the term streetscapes include sidewalks, lighting, 
landscaping, benches, signage, way-finding, bike racks, public art, and similar amenities between

the curb and right-of-way line; and other public improvements, including multi-use pathways 
with landscape buffers and public open spaces and recreation areas; 
 
f. 
The engineering, design, relocation, installation, construction, and/or reconstruction of 
utilities (within and outside of the Project Area) including but not limited to improvements and 
upgrades to the water distribution system, including extension of the water distribution system, 
water capacity improvements, including to increase fire flows, water storage upgrades, water 
pressure upgrades, wastewater system improvements and upgrades, including extension of the 
wastewater collection system, lift stations, and improvements, and upgrades to power, gas, fiber 
optics, communications and other such facilities. To the extent construction of utilities outside of 
the Project Area are identified, such improvements are directly related to the growth and 
development within the Project Area, but cannot be sited within the Project Area; 
 
g. 
Removal, burying, and/or relocation of overhead utilities and power poles; removal or 
relocation of underground utilities; improvement of irrigation canals and drainage ditches and 
laterals; and undergrounding or piping of laterals;  
 
h. 
The acquisition of real property for public right-of-way and streetscape improvements, 
utility undergrounding, extension, upgrades, pedestrian facilities, pathways and trails, to decrease 
underutilized parcels and create development opportunities consistent with the Plan, including 
but not limited to future disposition to qualified developers for qualified developments; 
 
i. 
The disposition of real property through a competitive process in accordance with this 
Plan, Idaho law, including Idaho Code § 50-2011, and any disposition policies adopted by the 
Agency; 
 
j. 
The management of any property acquired by and under the ownership and control of the 
Agency; 
 
k. 
The development or redevelopment of land by private enterprise or public agencies for 
uses in accordance with this Plan, and funding of any planning studies, including a traffic study; 
 
l. 
The provision of financial and other assistance to encourage and attract business 
enterprise including but not limited to mixed-use commercial, retail, office, and industrial 
projects; 
 
m. 
In conjunction with the City, the establishment and implementation of performance 
criteria to assure high site design standards and environmental quality and other design elements 
which provide unity and integrity to the entire Project Area, including commitment of funds for 
planning studies, traffic studies, achieving high standards of development, and leveraging such 
development to achieve public objectives and efficient use of scarce resources; 
 
n. 
To the extent allowed by law, lend or invest federal funds to facilitate development 
and/or redevelopment;  
 
o. 
Other related improvements to those set forth above as further set forth in Attachment 5.

Any such land uses as described in the Willow Creek Plan will be in conformance with zoning 
for the City and City’s Comprehensive Plan, Imagine IF, A Plan to Move Idaho Falls Forward 
Together, as amended, as adopted by the City Council. Land made available will be developed 
by private enterprises or public agencies as authorized by law. The Willow Creek Plan identifies 
various public and private improvements which may be made within the Willow Creek Project 
Area.  
 
The Willow Creek Project Area and Revenue Allocation Area herein referred to is generally 
described as follows: 
 
An area within the City consisting of approximately 100 acres in size, generally 
located in the northern part of the City and west of Holmes Avenue and north of 
Anderson Street.  Intermountain Business and Technology Park Subdivision 
forms the western boundary of the Project Area.  The eastern boundary is the east 
right-of-way line of Holmes Avenue.  Anderson Street, including the right-of-
way, is the southern boundary and the northern boundary is the south property 
lines of the privately owned parcels lying south of Stanley Avenue.   
 
The Project Area and Revenue Allocation Area is more particularly described as follows: 
 
URBAN RENEWAL DISTRICT BOUNDARY DESCRIPTION 
PORTIONS OF SECTION 7, 8, 17 AND 18, 
TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN 
(PARCEL 1) 
BEGINNING AT A POINT THAT IS N.00°07’48”W. ALONG THE SECTION LINE 
650.57 FEET AND S.89°51’06”W. 39.98 FEET FROM THE EAST 1/4 CORNER OF 
SECTION 7, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN, 
SAID POINT BEING ON THE WEST RIGHT-OF-WAY LINE OF NORTH HOLMES 
AVENUE AND LIES IN SAID SECTION 7; RUNNING THENCE N.68°43’50”E. 
85.83 FEET TO A POINT IN SECTION 8, TOWNSHIP 2 NORTH, RANGE 38 EAST 
OF THE BOISE MERIDIAN AND THE WEST BOUNDARY LINE OF 
SPRINGFIELD ADDITION, DIVISION NO. 1 TO THE CITY OF IDAHO FALLS, 
BONNEVILLE COUNTY, IDAHO PURSUANT TO INSTRUMENT NO. 1441211, 
BEING A REPLAT OF LOTS 1, 2 AND 3, BLOCK 2 OF SPENCER ADDITION, 
DIVISION NO. 1, SAID POINT BEING ON A CURVE WITH A RADIUS OF 
118381.36 FEET AND A CHORD BEARING S.00°04’57”E. 52.99 FEET; THENCE 
SOUTHERLY INTO SAID SECTION 8 TO THE LEFT ALONG SAID WEST 
BOUNDARY LINE CURVE OF SAID SPRINGFIELD ADDITION, DIVISION NO. 1 
A DISTANCE OF 52.99 FEET THROUGH A CENTRAL ANGLE OF 00°01’32” TO 
THE EAST RIGHT-OF-WAY LINE OF SAID NORTH HOLMES AVENUE, SAID 
POINT BEING ON A CURVE WITH A RADIUS OF 118381.36 FEET AND A 
CHORD BEARING S.00°15’20”W. 1343.74 FEET; THENCE TO THE LEFT ALONG 
SAID CURVE 1343.74 FEET THROUGH A CENTRAL ANGLE OF 00°39’01”; 
THENCE S.00°34’37”W. ALONG SAID EAST RIGHT-OF-WAY LINE EXTENDED

1917.32 FEET TO THE SOUTH LINE OF SAID SECTION 8; THENCE INTO 
SECTION 17, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN 
THE FOLLOWING THREE (3) COURSES: (1) THENCE 00°34’37”W. 62.00 FEET 
TO THE SOUTH RIGHT-OF-WAY LINE OF EAST ANDERSON ROAD; (2) 
THENCE N.89°10’05”W. ALONG SAID SOUTH RIGHT-OF-WAY LINE 17.97 FEET 
TO A POINT OF CURVE WITH A RADIUS OF 22.00 FEET AND A CHORD 
BEARING S.45°39’50”W. 31.20 FEET; (3) THENCE TO THE LEFT ALONG SAID 
SOUTH RIGHT-OF-WAY LINE CURVE 34.69 FEET THROUGH A CENTRAL 
ANGLE OF 90°20’10” TO THE EAST RIGHT-OF-WAY LINE OF NORTH HOLMES 
AVENUE, SAID POINT BEING A POINT OF COMPOUND CURVE WITH A 
RADIUS OF 62.00 FEET AND A CHORD BEARING S.07°27’21”E. 17.15 FEET; 
THENCE TO THE LEFT ALONG SAID EAST RIGHT-OF-WAY LINE COMPOUND 
CURVE 17.21 FEET THROUGH A CENTRAL ANGLE OF 15°54’12”; THENCE 
S.15°24’27”E. ALONG SAID EAST RIGHT-OF-WAY LINE 15.48 FEET; THENCE 
N.89°43’10”W. 49.14 FEET INTO SECTION 18, TOWNSHIP 2 NORTH, RANGE 38 
EAST TO THE NORTHEAST CORNER OF BLOCK 1, MAYFLOWER ADDITION, 
CITY 
OF 
IDAHO 
FALLS, 
BONNEVILLE 
COUNTY, 
IDAHO; 
THENCE 
N.89°43’10”W. ALONG THE NORTH LINE OF SAID MAYFLOWER ADDITION 
167.77 FEET; THENCE N.00°18’02”E. 33.38 FEET TO A POINT ON SAID SOUTH 
RIGHT-OF-WAY LINE OF SAID EAST ANDERSON ROAD; THENCE WESTERLY 
ALONG SAID SOUTH RIGHT-OF-WAY LINE THE FOLLOWING SIX (6) 
COURSES: (1) THENCE S.86°32’31”W. 140.47 FEET TO A POINT OF CURVE 
WITH A RADIUS OF 2054.00 FEET AND A CHORD BEARING S.87°54’24”W. 97.82 
FEET; (2) THENCE TO THE RIGHT ALONG SAID CURVE 97.83 FEET THROUGH 
A CENTRAL ANGLE OF 02°43’44”; (3) THENCE S.89°16’15”W. 154.24 FEET; (4) 
THENCE N.89°05’37”W. 420.34 FEET TO A POINT OF CURVE WITH A RADIUS 
OF 5042.00 FEET AND A CHORD BEARING N.89°43’12”W. 177.64 FEET; (5) 
THENCE TO THE RIGHT ALONG SAID CURVE 177.64 FEET THROUGH A 
CENTRAL ANGLE OF 02°01’07”; (6) THENCE N.88°42’38”W. 280.79 FEET; 
THENCE N.67°58’14”E. 172. 48 FEET TO THE SOUTHWEST CORNER OF THE 
EAST 1/2 OF THE SOUTHEAST 1/4 OF SAID SECTION 7; THENCE INTO SAID 
SECTION 7 THE FOLLOWING TEN (10) COURSES: (1) THENCE N.00°25’05”E. 
ALONG THE WEST LINE OF SAID EAST 1/2 OF THE SOUTHEAST 1/4 A 
DISTANCE OF 2617.01 FEET TO THE NORTHWEST CORNER OF SAID EAST 1/2 
OF THE SOUTHEAST 1/4 OF SAID SECTION 7; (2) THENCE N.01°14’02”E. 230.93 
FEET; (3) THENCE N.89°52’05”E. 546.53 FEET; (4) THENCE N.00°08’07”W. 85.55 
FEET; (5) THENCE N.35°47’53”E. 263.46 FEET; (6) THENCE N.12°06’06”E. 153.00 
FEET; (7) THENCE N.00°08’54”W. 49.30 FEET; (8) N.86°17’06”E. 231.40 FEET; (9) 
THENCE S.00°08’54”E. 63.70 FEET; (10) THENCE N.89°51’06”E. 319.96 FEET TO 
THE POINT OF BEGINNING. 
 
LESS AND EXCEPTING FROM PARCEL 1 
 
BEGINNING AT A POINT THAT IS S.00°21’59”W. ALONG THE SECTION LINE 
500.00 FEET AND N.89°38’01”W. 251.29 FEET FROM THE EAST 1/4 CORNER OF 
SECTION 7, TOWNSHIP 2 NORTH, RANGE 38 EAST OF THE BOISE MERIDIAN;

RUNNING THENCE S.00°21’59”W. 100.00 FEET; THENCE S.89°38’01”E. 208.84 
FEET TO THE WEST RIGHT-OF-WAY LINE OF NORTH HOLMES AVENUE, 
SAID POINT BEING A POINT ON A CURVE WITH A RADIUS OF 118381.36 FEET 
AND A CHORD BEARING S.00°32’57”W. 114.61 FEET; THENCE TO THE RIGHT 
ALONG SAID CURVE 114.61 FEET THROUGH A CENTRAL ANGLE OF 
00°03’20”; THENCE S.00°34’37”W. ALONG SAID WEST RIGHT-OF-WAY LINE 
85.40 FEET; THENCE N.89°38’01”W. 508.16 FEET; THENCE N.00°21’59”E. 243.52 
FEET TO A POINT OF CURVE WITH A RADIUS OF 825.00 FEET AND A CHORD 
BEARING N.79°42’15”E. 305.27 FEET; THENCE TO THE RIGHT ALONG SAID 
CURVE 307.04 FEET THROUGH A CENTRAL ANGLE OF 21°19’25” TO THE 
POINT OF BEGINNING. 
 
PARCEL 1 CONTAINING: 96.730 ACRES 
 
 
The Project Area is also depicted in the map below:

Section 100 includes an introduction, general procedures of the Agency, provisions 
necessary to meet State and local requirements, the history and current conditions of the Project 
Area, as well as the purpose of activities, and open land criteria. 
 
Section 200 references the boundaries of the Project Area.

Section 300 discusses the proposed redevelopment actions, urban renewal plan 
objectives, participation opportunities and agreements, cooperation with public bodies, property 
acquisition standards and requirements, relocation, demolition, and property disposition, 
participation with others, conforming owners, and arts and cultural funding. 
 
 
Section 400 discusses the type of land uses authorized in the Project Area; provides the 
real property in the Project Area is subject to the controls and requirements of the Willow Creek 
Plan and construction shall comply with applicable federal, state, and local laws and ordinances 
and Agency development standards; and provides design guidance for development. 
 
 
Section 500 outlines the general description of the proposed financing methods. Among 
other sources, the Willow Creek Plan will utilize revenue allocation financing, authorized by the 
Act.  This statute was approved in 1988 by the Idaho Legislature.  Section 502 and Attachment 5 
discuss revenue allocation financing and show how such financing has worked and would work 
in the Project Area in the future if certain new private developments occur as estimated. 
 
 
Increases in assessed valuation of real and personal property in the Project Area that 
occur after January 1, 2026, will generate revenue for the Agency to pay project costs.  Project 
costs include rock excavation/blasting/removal/structural fill, construction of rights-of-way and 
utilities, utility upgrades, intersection improvements, improvements to Anderson Street and 
Holmes Avenue, streetscape/pedestrian improvements and other public improvement costs, and 
land acquisition.  The assessed valuation of real and personal property on the base assessment 
roll is still available for use by the other taxing districts, Bonneville County, City of Idaho Falls, 
College of Eastern Idaho, Flood Control District No. 1, Bonneville County Road and Bridge, 
Lincoln Cemetery, and Idaho Falls School District No. 91 to finance their operations. Bonneville 
County Ambulance District did not consent to being subject to the revenue allocation financing 
provisions. The Willow Creek Plan authorizes the Agency to sell revenue bonds to finance 
project costs, developer and/or public entity advance funding of project costs eligible for 
reimbursement and to use annual revenue allocations to pay the debt service, as well as funding 
projects on a pay as you go basis.   
 
 
The program outlined in the Willow Creek Plan emphasizes the installation of needed 
public improvements, street improvements, utility work, and other costs to encourage private 
development.   
 
 
Attachment 5 describes in detail the cost and financing methods for complete repayment 
of the debt incurred, of costs used to finance projects, and to also fund the additional described 
activities, including reimbursement of advance funded eligible public improvement costs to 
property owners/developers or public entities.   
 
 
The Willow Creek Plan follows the underlying zoning classifications of the City of Idaho 
Falls.     
 
 
Sections 600 and 700 describe cooperative activities by the Agency with the City to carry 
out the Willow Creek Plan.

Sections 800 – 1200 provide that the duration of the Willow Creek Plan is for twenty (20) 
years; provides a termination process of the Willow Creek Plan; provides the requirement of the 
Agency to prepare an annual report each year describing its activities during the previous year 
and to comply with certain other reporting requirements.   
 
ATTACHMENTS TO THE WILLOW CREEK PLAN 
 
Attachment 1 
Boundary Map of Urban Renewal Project Area and Revenue Allocation 
Area 
 
Attachment 2 
Legal Description of Urban Renewal Project Area and Revenue Allocation 
Area 
 
Attachment 3 
Private Properties Which May be Acquired by the Agency  
 
Attachment 4 
Map Depicting Expected Land Use and Current Zoning Map of the Project 
Area 
 
Attachment 5 
Economic Feasibility Study 
 
Attachment 6 
Agricultural Operation Consents 
 
 
The full text of the Ordinance No. ____ is available at the offices of the City Clerk, 308 
Constitution Way, Idaho Falls, Idaho, 83405. 
 
 
This summary is approved by the Idaho Falls City Council at its meeting of September 
24, 2026. 
 
 
 
 
 
 
 
 
________________________________________ 
 
 
 
 
 
 
Lisa Burtenshaw, Mayor 
ATTEST: 
 
 
____________________________________ 
Linda Lundquist, City Clerk

I, Zachary A. Jones, City Attorney for the city of Idaho Falls, Idaho, hereby declare and 
certify that in my capacity as City Attorney of the city of Idaho Falls, pursuant to Idaho Code 
Section 50-901A(3) of the Idaho Code as amended, I have reviewed a copy of the above 
Summary of Ordinance, have found the same to be true and complete, and said Summary of 
Ordinance provides adequate notice to the public of the contents, including the exhibits, of 
Ordinance No. ____. 
 
 
DATED this _______ day of September 2026. 
 
 
 
 
 
 
 
 
 
__________________________________________ 
 
 
 
 
 
 
Zachary A. Jones, City Attorney 
 
 
 
 
 
 
Idaho Falls, Idaho 
 
 
4932-6326-3610, v. 1

ORDINANCE ________ - 1 
ORDINANCE NO. ____ 
 
 
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF IDAHO 
FALLS, IDAHO, APPROVING THE URBAN RENEWAL PLAN FOR THE 
WILLOW CREEK URBAN RENEWAL PROJECT, WHICH PLAN 
INCLUDES REVENUE ALLOCATION FINANCING PROVISIONS; 
AUTHORIZING THE CITY CLERK TO TRANSMIT A COPY OF THIS 
ORDINANCE AND OTHER REQUIRED INFORMATION TO COUNTY 
AND STATE OFFICIALS AND THE AFFECTED TAXING ENTITIES; 
PROVIDING SEVERABILITY, CODIFICATION, AND PUBLICATION 
BY SUMMARY; PROVIDING FOR A WAIVER OF THE READING 
RULES; AND PROVIDING AN EFFECTIVE DATE. 
 
 
WHEREAS, on the 6th day of July 1966, the City Council and Mayor of Idaho Falls, 
Idaho, respectively, created the Urban Renewal Agency of the City of Idaho Falls, Idaho, also 
known as the Idaho Falls Redevelopment Agency (hereinafter “Agency”), authorizing it to 
transact business and exercise the powers granted by the Idaho Urban Renewal Law of 1965, 
Chapter 20, Title 50, Idaho Code, as amended (the “Law”) and the Local Economic 
Development Act, Chapter 29, Title 50, Idaho Code, as amended (the “Act”), upon making the 
findings of necessity required for creating said Agency; 
 
 
WHEREAS, the City Council (the “City Council”) of the City of Idaho Falls, Idaho (the 
“City”), on October 14, 2004, after notice duly published, conducted a public hearing on the 
River Commons Urban Renewal Plan (the “River Commons Plan”);  
 
 
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
2256 on October 14, 2004, approving the River Commons Plan, making certain findings, and 
establishing the River Commons revenue allocation area (the “River Commons Project Area”);  
 
 
WHEREAS, the City Council, on December 11, 2014, after notice duly published 
conducted a public hearing on the Urban Renewal Plan for the Eagle Ridge Urban Renewal 
Project (the “Eagle Ridge Plan”); 
 
 
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
2978 on December 11, 2014, approving the Eagle Ridge Plan, making certain findings, and 
establishing the Eagle Ridge revenue allocation area (the “Eagle Ridge Project Area”); 
 
 
WHEREAS, the City Council, on November 9, 2017, after notice duly published 
conducted a public hearing on the Urban Renewal Plan for the Jackson Hole Junction Urban 
Renewal Project (the “Jackson Hole Junction Plan”); 
 
 
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
3142 on November 9, 2017, approving the Jackson Hole Junction Plan, making certain findings, 
and establishing the Jackson Hole Junction revenue allocation area (the “Jackson Hole Junction 
Project Area”);

ORDINANCE ________ - 2 
 
WHEREAS, the City Council, on November 10, 2022, after notice duly published 
conducted a public hearing on the Urban Renewal Plan for the Pancheri East Bank Urban 
Renewal Project (“Pancheri East Bank Plan”); 
 
 
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
3492 on November 10, 2022, approving the Pancheri East Bank Plan, making certain findings, 
and establishing the Pancheri East Bank Plan revenue allocation area (the “Pancheri East Bank 
Project Area”); 
 
 
WHEREAS, the City Council, on March 30, 2023, after notice duly published conducted 
a public hearing on the Urban Renewal Plan for the Anderson Bush Urban Renewal Project 
(“Anderson Bush Plan”); 
 
 
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
3508 on March 30, 2023, approving the Anderson Bush Plan, making certain findings, and 
establishing the Anderson Bush Plan revenue allocation area (the “Anderson Bush Project 
Area”); 
 
WHEREAS, the City Council, on October 26, 2023, after notice duly published 
conducted a public hearing on the Urban Renewal Plan for the Stanley Boge Urban Renewal 
Project (the “Stanley Boge Plan”); 
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
3548 on October 26, 2023, approving the Stanley Boge Plan, making certain findings, and 
establishing the Stanley Boge Plan revenue allocation area (the “Stanley Boge Project Area”); 
 
WHEREAS, the City Council, on June 13, 2024, after notice duly published conducted a 
public hearing on the First Amendment to the Urban Renewal Plan for the Eagle Ridge Urban 
Renewal Project (the “Amended Eagle Ridge Plan”); 
 
 
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
3575 on June 13, 2024, approving the Amended Eagle Ridge Plan to deannex approximately 8.4 
acres from the existing Eagle Ridge Project Area, making certain findings, and establishing the 
Amended Eagle Ridge revenue allocation area (the “Amended Eagle Ridge Project Area”); 
 
WHEREAS, the City Council, after notice duly published conducted a public hearing on 
the Urban Renewal Plan for the Yellowstone Square Urban Renewal Project (the “Yellowstone 
Square Plan”); 
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
3596 on December 12, 2024, approving the Yellowstone Square Plan, making certain findings, 
and establishing the Yellowstone Square revenue allocation area (the “Yellowstone Square 
Project Area”); 
WHEREAS, the City Council, after notice duly published conducted a public hearing on 
the Urban Renewal Plan for the Snake River West Urban Renewal Project (the “Snake River 
West Plan”);

ORDINANCE ________ - 3 
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
3608 on April 10, 2025, approving the Snake River West Plan, making certain findings, and 
establishing the Snake River West revenue allocation area (the “Snake River West Project 
Area”); 
WHEREAS, the City Council, after notice duly published conducted a public hearing on 
the First Amendment to the River Commons Urban Renewal Plan (the “Amended River 
Commons Plan”); 
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
3616 on July 10, 2025, approving the Amended River Commons Plan deannexing approximately 
52 acres from the existing River Commons Project Area, making certain findings, and 
establishing the Amended River Commons revenue allocation area (the “Amended River 
Commons Project Area”); 
WHEREAS, the City Council, after notice duly published conducted a public hearing on 
the Urban Renewal Plan for the Riverside Urban Renewal Project (the “Riverside Plan”); 
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
3631 on November 25, 2025, approving the Riverside Plan, making certain findings, and 
establishing the Riverside revenue allocation area (the “Riverside Project Area”); 
WHEREAS, the City Council, after notice duly published conducted a public hearing on 
the Urban Renewal Plan for the Riverwalk Urban Renewal Project (the “Riverwalk Plan”);  
WHEREAS, following said public hearing, the City Council adopted its Ordinance No. 
3636 on December 18, 2025, approving the Riverwalk Plan, making certain findings, and 
establishing the Riverwalk Plan revenue allocation area (the “Riverwalk Project Area”); 
 
WHEREAS, the above referenced urban renewal plans are collectively referred to as the 
“Existing Urban Renewal Plans” and their respective revenue allocation project areas are 
collectively referred to as the “Existing Project Areas;” 
 
WHEREAS, pursuant to Idaho Code Section 50-2008, an urban renewal project may not 
be planned or initiated unless the local governing body has, by resolution, determined such area 
to be a deteriorated area or deteriorating area, or combination thereof, and designated such area 
as appropriate for an urban renewal project;  
 
WHEREAS, an urban renewal plan shall (a) conform to the general plan for the 
municipality as a whole, except as provided in Section 50-2008(g), Idaho Code; and (b) shall be 
sufficiently complete to indicate such land acquisition, demolition and removal of structures, 
redevelopment, improvements, and rehabilitation as may be proposed to be carried out in the 
urban renewal area, zoning and planning changes, if any, land uses, maximum densities, building 
requirements, and any method or methods of financing such plan, which methods may include 
revenue allocation financing provisions; 
 
 
WHEREAS, Idaho Code Section 50-2906, also requires that in order to adopt an urban 
renewal plan containing a revenue allocation financing provision, the local governing body must

ORDINANCE ________ - 4 
make a finding or determination that the area included in such plan is a deteriorated area or 
deteriorating area; 
 
WHEREAS, based on inquiries and information presented by certain interested parties 
and property owners, the Agency commenced certain discussions concerning examination of an 
area located within the City and whether it may be deteriorating and/or deteriorated and should 
be examined as to whether such an area is eligible for an urban renewal project; 
WHEREAS, on May 16, 2024, the Agency adopted Resolution No. 2024-06 approving a 
Memorandum of Understanding (“MOU”) with Willow Creek Park, LLC, an Idaho limited 
liability company, which inter alia required Willow Creek Park, LLC to deposit certain funds to 
advance fund certain costs and fees related to the preparation and processing of an eligibility 
report, and if directed, funds related to fees and costs for a proposed new urban renewal plan;  
 
WHEREAS, Willow Creek Park, LLC has made the necessary deposits as required by 
the MOU;  
 
WHEREAS, the Agency engaged the services of Renee R. Magee, AICP, to commence 
an eligibility study and preparation of an eligibility report of an area approximately 100 acres in 
size generally located in the northern part of the City and west of Holmes Avenue and north of 
Anderson Street.  Intermountain Business and Technology Park Subdivision forms the western 
boundary of the Project Area.  The eastern boundary is the east right-of-way line of Holmes 
Avenue.  Anderson Street, including the right-of-way, is the southern boundary and the northern 
boundary is the south property lines of the privately owned parcels lying south of Stanley 
Avenue. (the “Study Area”). Rights-of-ways within the Study Area boundary include portions of 
Holmes Avenue and Anderson Street. All parcels in the Study Area are located within the City 
limits; 
 
WHEREAS, the Agency obtained the Willow Creek Eligibility Report (the “Report”), 
which examined the Study Area for the purpose of determining whether such area was a 
deteriorating area and/or a deteriorated area as defined by Idaho Code Sections 50-2018(8), (9) 
and 50-2903(8); 
 
WHEREAS, pursuant to Idaho Code Sections 50-2018(8), (9) and 50-2903(8), which 
define the qualifying conditions of a deteriorating area and deteriorated area, many of the 
conditions necessary to be present in such an area to deem it eligible for urban renewal planning 
are found in the Study Area, including:  
 
a. 
predominance of defective or inadequate street layout; 
b. 
faulty lot layout in relation to size, adequacy, accessibility or usefulness; obsolete 
platting; 
c. 
diversity of ownership; 
d. 
insanitary or unsafe conditions; 
e. 
outmoded street patterns; 
f. 
unsuitable topography; 
g. 
age or obsolescence;

ORDINANCE ________ - 5 
h. 
need for correlation of the area with other areas of a municipality by streets and 
modern traffic requirements; 
i. 
existence of conditions which retard development of the area;  
j. 
results in economic underdevelopment of the area and economic disuse; 
k. 
substantially impairs or arrests the sound growth of the municipality; 
 
WHEREAS, the Study Area includes open space/open land; 
 
WHEREAS, under the Act, a deteriorated area includes any area which is predominantly 
open and which, because of obsolete platting, diversity of ownership, deterioration of structures 
or improvements, or otherwise, results in economic underdevelopment of the area or 
substantially impairs or arrests the sound growth of a municipality. See, Idaho Code § 50-
2903(8)(c);  
WHEREAS, Idaho Code §§ 50-2018(9), 50-2903(8) and 50-2008(d) list the additional 
conditions applicable to open land areas, including open land areas to be acquired by the 
Agency, which are the same or similar to the conditions set forth in the definitions of 
“deteriorating area” and “deteriorated area”; 
WHEREAS, the Report addresses the findings concerning including open land within 
any urban renewal area as defined in Idaho Code Sections 50-2018(9), 50-2903(8)(c), and 50-
2008(d); 
WHEREAS, the effects of the listed conditions cited in the Report result in economic 
underdevelopment of the area, substantially impairs or arrests the sound growth of a 
municipality, constitutes an economic or social liability, and is a menace to the public health, 
safety, morals or welfare in its present condition or use; 
 
WHEREAS, under the Law and Act, Idaho Code Sections 50-2903(8)(f) and 50-2018(8) 
and (9), the definition of a deteriorating area shall not apply to any agricultural operation as 
defined in section 22-4502(2), Idaho Code, absent the consent of the owner of the agricultural 
operation except for an agricultural operation that has not been used for three (3) consecutive 
years; 
 
 
WHEREAS, the Study Area includes parcels subject to such consent;   
 
WHEREAS, the Agency Board, on August 15, 2024, adopted Resolution No. 2024-08, 
accepting the Report and authorized the Chair, Vice-Chair, or Administrator of the Agency to 
transmit the Report to the City Council requesting its consideration for designation of an urban 
renewal area and requesting the City Council to direct the Agency to prepare an urban renewal 
plan for the Study Area, which plan may include a revenue allocation provision as allowed by 
the Act;  
 
WHEREAS, the City Council on September 27, 2024, adopted Resolution No. 2024-18, 
and declared the Study Area described in the Report to be a deteriorated area or a deteriorating 
area, or a combination thereof, as defined by Chapters 20 and 29 of Title 50, Idaho Code, as 
amended, that such Study Area is appropriate for an urban renewal project, and directed the 
Agency to commence preparation of an urban renewal plan for the area designated;

ORDINANCE ________ - 6 
 
 
WHEREAS, in order to implement the provisions of the Act and the Law either Agency 
may prepare a plan, or any person, public or private, may submit such plan to Agency; 
 
 
WHEREAS, pursuant to the Law and the Act, as amended, the Agency prepared the 
Urban Renewal Plan for the Willow Creek Urban Renewal Project (the “Willow Creek Plan”), as 
set forth in Exhibit 3 attached hereto, and the corresponding urban renewal/revenue allocation 
area referred to as the Willow Creek project area (the “Willow Creek Project Area,” the “Project 
Area,” or “Revenue Allocation Area”), to develop and/or redevelop a portion of the City, 
pursuant to the Law and the Act, as amended;  
 
 
WHEREAS, the Willow Creek Project Area is shown on the “Boundary Map of Urban 
Renewal Project Area and Revenue Allocation Area” and described in the “Legal Description of 
Urban Renewal Project Area and Revenue Allocation Area,” which are attached to the Willow 
Creek Plan as Attachments 1 and 2 respectively; 
 
 
WHEREAS, the Act authorizes the Agency to adopt revenue allocation financing 
provisions as part of an urban renewal plan; 
 
 
WHEREAS, the Willow Creek Plan contains revenue allocation financing provisions as 
allowed by the Act; 
 
WHEREAS, the Agency Board at several Agency Board meetings in 2025 and 2026, 
reviewed and considered the proposed public improvements and projects within the Willow 
Creek Project Area; 
 
 
WHEREAS, as required by the Law and the Act, the Agency reviewed the project 
information within the Willow Creek Plan concerning the use of revenue allocation funds and 
considered the Willow Creek Plan at its meeting on May 21, 2026; 
 
 
WHEREAS, on May 21, 2026, the Agency Board adopted Resolution No. 2026-04 
proposing and recommending the approval of the Willow Creek Plan; 
 
 
WHEREAS, the Agency submitted the Willow Creek Plan to the Mayor and City 
Council; 
 
 
WHEREAS, the Mayor and City Clerk have taken the necessary action in good faith to 
process the Willow Creek Plan consistent with the requirements set forth in Idaho Code Sections 
50-2906 and 50-2008; 
 
 
WHEREAS, pursuant to the Law, at a meeting held on August 4, 2026, the Idaho Falls 
Planning Commission considered the Willow Creek Plan and found by Planning Commission 
Resolution No. 07-2026 that the Willow Creek Plan is in all respects in conformity with the 
City’s Comprehensive Plan, Imagine IF, A Plan to Move Idaho Falls Forward Together, as 
amended (the “Comprehensive Plan”) and forwarded its findings to the City Council, a copy of 
which is attached hereto as Exhibit 1;

ORDINANCE ________ - 7 
 
WHEREAS, the notice of public hearing of the Willow Creek Plan was caused to be 
published by the Idaho Falls City Clerk in its official newspaper the Post Register on August 21 
and September 11, 2026, a copy of said notice is attached hereto as Exhibit 2;  
 
 
WHEREAS, as of August 21, 2026, the Willow Creek Plan was submitted to the 
affected taxing entities, available to the public, and under consideration by the City Council;  
 
 
WHEREAS, the City Council during its regular meeting of September 24, 2026, held the 
public hearing on the Willow Creek Plan as noticed;  
 
 
WHEREAS, as required by Idaho Code sections 50-2905 and 50-2906, the Willow 
Creek Plan contains the following information with specificity which was made available to the 
general public and all affected taxing districts prior to the public hearing on September 24, 2026, 
a special meeting of the City Council, at least thirty (30) days but no more than sixty (60) days 
prior to the date set for final reading of the Ordinance: (1) a statement describing the total 
assessed valuation of the base assessment roll of the revenue allocation area and the total 
assessed valuation of all taxable property within the municipality; (2) the kind, number, and 
location of all proposed public works or improvements within the revenue allocation area; (3) an 
economic feasibility study; (4) a detailed list of estimated project costs; (5) a fiscal impact 
statement showing the impact of the revenue allocation area, both until and after the bonds, notes 
and/or other obligations are repaid, upon all taxing districts levying taxes upon property in the 
revenue allocation area; (6) a description of the methods of financing all estimated project costs 
and the time when related costs or monetary obligations are to be incurred; (7) a termination date 
for the plan and the revenue allocation area as provided for in section 50-2903(20), Idaho Code. 
In determining the termination date, the plan shall recognize that the agency shall receive 
allocation of revenues in the calendar year following the last year of the revenue allocation 
provision described in the urban renewal plan; and (8) a description of the disposition or 
retention of any assets of the agency upon the termination date. Provided however, nothing 
herein shall prevent the agency from retaining assets or revenues generated from such assets as 
long as the agency shall have resources other than revenue allocation funds to operate and 
manage such assets;  
 
 
WHEREAS, the Willow Creek Plan authorizes certain projects to be financed by 
owner/developer participation agreements and proceeds from revenue allocation. Revenue 
allocation bonds or loans are permissible;  
 
 
WHEREAS, appropriate notice of the Willow Creek Plan and revenue allocation 
provision contained therein has been given to the affected taxing districts and to the public as 
required by Idaho Code §§ 50-2008 and 50-2906; 
 
 
WHEREAS, it is necessary and in the best interest of the citizens of the City, to adopt 
the Willow Creek Plan and to adopt, as part of the Willow Creek Plan, revenue allocation 
financing provisions that will help finance urban renewal projects to be completed in accordance 
with the Willow Creek Plan, in order to: (1) encourage private development in the urban renewal 
area; (2) to prevent and arrest decay of the Willow Creek Project Area due to the inability of 
existing financing methods to provide needed public improvements; (3) to encourage the affected 
taxing districts to cooperate in the allocation of future tax revenues arising in the Willow Creek

ORDINANCE ________ - 8 
Project Area in order to facilitate the long-term growth of their common tax base; (4) to 
encourage the long-term growth of their common tax base; (5) to encourage private investment 
within the City and (6) to further the public purposes of the Agency;  
 
 
WHEREAS, the City Council finds that the equalized assessed valuation of the taxable 
property in the revenue allocation area as shown and described in Attachments 1 and 2 of the 
Willow Creek Plan is likely to increase, and continue to increase, as a result of initiation of urban 
renewal projects in accordance with the Willow Creek Plan; 
 
 
WHEREAS, under the Law and Act any such plan should provide for (1) a feasible 
method for the location of families who will be displaced from the urban renewal area in decent, 
safe, and sanitary dwelling accommodations within their means and without undue hardship to 
such families; (2) the urban renewal plan should conform to the general plan of the municipality 
as a whole; (3) the urban renewal plan should give due consideration to the provision of adequate 
park and recreational areas and facilities that may be desirable for neighborhood improvement, 
with special consideration for the health, safety, and welfare of the children residing in the 
general vicinity of the site covered by the plan; and (4) the urban renewal plan should afford 
maximum opportunity, consistent with the sound needs of the municipality as a whole, for the 
rehabilitation or redevelopment of the urban renewal area by private enterprise; 
 
 
WHEREAS, if the urban renewal area consists of an area of open land to be acquired 
by the urban renewal agency, such area shall not be so acquired unless (1) if it is to be 
developed for residential uses, the local governing body shall determine that a shortage of 
housing of sound standards and design which is decent, safe, and sanitary exists in the 
municipality; that the need for housing accommodations has been or will be increased as a 
result of the clearance of slums in other areas; that the conditions of blight in the area and the 
shortage of decent, safe, and sanitary housing cause or contribute to an increase in and spread 
of disease and crime and constitute a menace to the public health, safety, morals, or welfare; 
and that the acquisition of the area for residential uses is an integral part of and essential to 
the program of the municipality; or (2) if it is to be developed for nonresidential uses, the 
local governing body shall determine that such nonresidential uses are necessary and 
appropriate to facilitate the proper growth and development of the community in accordance 
with sound planning standards and local community objectives, which acquisition may require 
the exercise of governmental action, as provided in the Law, because of defective or unusual 
conditions of title, diversity of ownership, tax delinquency, improper subdivisions, outmoded 
street patterns, deterioration of site, economic disuse, unsuitable topography or faulty lot 
layouts, the need for the correlation of the area with other areas of a municipality by streets 
and modern traffic requirements, or any combination of such factors or other conditions which 
retard development of the area; 
 
 
WHEREAS, the base assessment roll of the Willow Creek Project Area, together with 
the base assessment roll values of the Existing Project Areas, cannot exceed ten percent (10%) of 
the current assessed values of all the taxable property in the City;  
 
 
WHEREAS, it is necessary, and in the best interests of the citizens of the City to adopt 
the Willow Creek Plan;

ORDINANCE ________ - 9 
 
WHEREAS, the City Council at its regular meeting held on September 24, 2026, 
considered the Willow Creek Plan as proposed and made certain comprehensive findings.  
 
 
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE 
CITY OF IDAHO FALLS: 
 
 
SECTION 1: It is hereby found and determined that: 
 
(a) 
The Willow Creek Project Area as defined in the Willow Creek Plan is a 
deteriorated area or a deteriorating area as defined in the Law and the Act and 
qualifies as an eligible urban renewal area under the Law and Act. 
 
(b) 
The rehabilitation, conservation, development and redevelopment of the urban 
renewal area pursuant to the Willow Creek Plan are necessary in the interests of 
public health, safety, and welfare of the residents of the City. 
 
(c) 
There continues to be a need for the Agency to function in the City. 
 
(d) 
The Willow Creek Plan conforms to the City’s Comprehensive Plan as a whole. 
 
(e) 
The Willow Creek Plan gives due consideration to the provision of adequate park 
and recreation areas and facilities that may be desirable for neighborhood 
improvement recognizing the mixed-use, commercial, office, retail, multi-family 
residential, and industrial components of the Willow Creek Plan and the need for 
public improvements to support the goals of the uses of the area, and shows 
consideration for the health, safety, and welfare of any children, residents, or 
businesses in the general vicinity of the urban renewal area covered by the 
Willow Creek Plan. 
 
(f) 
The Willow Creek Plan affords maximum opportunity consistent with the sound 
needs of the City as a whole for the rehabilitation, development, and 
redevelopment of the urban renewal area by private enterprises. 
 
(g) 
Pursuant to Idaho Code §§ 50-2007(h) and 50-2008(d)(l), the Willow Creek Plan 
provides a feasible method for relocation obligations of any displaced families 
residing within the Willow Creek Project Area and there is not anticipated to be 
any activity by the Agency that would result in relocation. 
 
(h) 
The collective base assessment rolls for the Existing Project Areas and the Willow 
Creek Project Area, do not exceed ten percent (10%) of the assessed values of all 
the taxable property in the City. 
 
(i) 
The Willow Creek Plan includes the requirements set forth in Idaho Code § 50-
2905 with specificity. 
 
(j) 
The Willow Creek Plan is sufficiently complete to indicate such land acquisition, 
demolition and removal of structures, redevelopment, improvements, and

ORDINANCE ________ - 10 
rehabilitation as may be proposed to be carried out in the urban renewal area, 
zoning and planning changes (if any), land uses, maximum densities, building 
requirements, and any method or methods of financing such plan, which methods 
may include revenue allocation financing provisions. 
 
(k) 
The urban renewal area, which includes the deteriorating area, as defined in Idaho 
Code section 50-2018(9) and Idaho Code section 50-2903(8)(f), includes 
agricultural operations which have been used for agricultural purposes with in the 
last three (3) years and the necessary agricultural operation consents from the 
property owners have been obtained. 
 
(l) 
The portion of the Willow Creek Project Area which is identified for non-
residential uses is necessary and appropriate to facilitate the proper growth and 
development standards in accordance with the objectives of the Comprehensive 
Plan to overcome economic disuse, the need for improved traffic patterns, and the 
need for the correlation of this area with other areas of the City.  
 
(m) 
The portion of the Willow Creek Project Area which is identified for residential 
uses is necessary and appropriate as the City Council may find there is a shortage 
of housing of sound standards and design which is decent, safe and sanitary in the 
City; that the need for housing accommodations has been or will be increased as a 
result of the clearance of slums in other areas; that the conditions of blight in the 
area and the shortage of decent, safe and sanitary housing cause or contribute to 
an increase in and spread of disease and crime and constitute a menace to the 
public health, safety, morals, or welfare; and that the acquisition of the area of 
residential uses is an integral part of and essential to the program of the City. 
 
 
SECTION 2: The City Council finds that the Willow Creek Project Area includes open 
land, that the Agency may acquire any open land within the Willow Creek Project Area but does 
not intend to do so on any widespread basis, and that the Willow Creek Project Area is planned 
to be developed and/or redeveloped in a manner that may include both residential and 
nonresidential uses. Provided, however, the City Council finds that for the portions of the 
Willow Creek Project Area deemed to be "open land," the criteria set forth in the Law and Act 
have been met. 
 
SECTION 3: The City Council finds that one of the Willow Creek Plan objectives to 
increase the residential opportunity does meet the sound needs of the City and will provide 
housing opportunities in an area that does not now contain such opportunities, and the portion of 
the Project Area which is identified for nonresidential uses is necessary and appropriate to 
facilitate the proper growth and development standards in accordance with the objectives of the 
City’s Comprehensive Plan to overcome economic disuse, the need for improved traffic patterns, 
and the need for the correlation of this area with other areas of the City. 
 
 
SECTION 4: The Willow Creek Plan, a copy of which is attached hereto and marked as 
Exhibit 3 and made a part hereof by attachment, be, and the same hereby is approved. As 
directed by the City Council, the City Clerk and/or the Agency may make certain technical

ORDINANCE ________ - 11 
corrections or revisions in keeping with the information and testimony presented at the 
September 24, 2026, hearing and incorporate changes or modifications, if any.  
 
SECTION 5:  The boundaries of the Willow Creek Project Area do not overlap the 
boundaries of a highway district, and therefore, an agreement pursuant to Idaho Code Section 50-
2908(2)(a)(iv) for the Willow Creek Project Area is not required. 
 
SECTION 6:  The boundaries of the Willow Creek Project Area do overlap the 
boundaries of the Bonneville County Ambulance District (the “Ambulance District”). Pursuant 
to Idaho Code Section 50-2906(4), the Ambulance District did not consent by resolution to be 
included in the Willow Creek Project Area, and therefore, the Ambulance District is not subject 
to the financing provisions of the revenue allocation area set forth in the Willow Creek Plan.    
 
 
SECTION 7: No direct or collateral action challenging the Willow Creek Plan shall be 
brought prior to the effective date of this Ordinance or after the elapse of thirty (30) days from 
and after the effective date of this Ordinance adopting the Willow Creek Plan. 
 
 
SECTION 8: Upon the effective date of this Ordinance, the City Clerk is authorized and 
directed to transmit to the Bonneville County Auditor and Bonneville County Assessor, and to 
the appropriate officials of Bonneville County Board of County Commissioners, city of Idaho 
Falls, College of Eastern Idaho, Flood Control District No. 1, Idaho Falls School District No. 91, 
Bonneville County Road and Bridge, Lincoln Cemetery, and the State Tax Commission a copy 
of this Ordinance, a copy of the legal description of the boundaries of the Revenue Allocation 
Area, and a map indicating the boundaries of the Willow Creek Project Area. A courtesy copy of 
the Ordinance, the legal description of the boundaries of the Project Area, and a map will be 
transmitted to the Bonneville County Ambulance District. 
 
SECTION 9: The City Council hereby finds and declares that the equalized assessed 
valuation of the Revenue Allocation Area as defined in the Willow Creek Plan, is likely to 
increase as a result of the initiation and completion of urban renewal projects pursuant to the 
Willow Creek Plan. 
 
 
SECTION 10: The City Council hereby approves and adopts the following statement 
policy relating to the appointment of City Council members as members of the Agency's Board 
of Commissioners: If any City Council members are appointed to the Board, they are not acting 
in an ex officio capacity but, rather, as private citizens who, although they are also members of 
the City Council, are exercising their independent judgment as private citizens when they sit on 
the Board. Except for the powers to appoint and terminate Board members and to adopt the 
Willow Creek Plan, the City Council recognizes that it has no power to control the powers or 
operations of the Agency. 
 
SECTION 11: So long as any Agency bonds, notes or other obligations are outstanding, 
the City Council will not exercise its power under Idaho Code section 50-2006 to designate itself 
as the Agency Board.

ORDINANCE ________ - 12 
SECTION 12: This Ordinance shall be in full force and effect immediately upon its 
passage, approval, and publication and shall be retroactive to January 1, 2026, to the extent 
permitted by the Act. 
 
 
SECTION 13: The provisions of this Ordinance are severable, and if any provision of 
this Ordinance or the application of such provision to any person or circumstance is declared 
invalid for any reason, such declaration shall not affect the validity of remaining portions of this 
Ordinance.  
 
 
SECTION 14: The Summary of this Ordinance, a copy of which is attached hereto as 
Exhibit 4, is hereby approved. 
 
 
SECTION 15: All ordinances, resolutions, orders or parts thereof in conflict herewith are 
hereby repealed, rescinded and annulled. 
 
 
SECTION 16: SAVINGS CLAUSE. This Ordinance does not affect an action or 
proceeding commenced or right accrued before this Ordinance takes effect.  
 
SECTION 17: That pursuant to the affirmative vote of one-half (1/2) plus one (1) of the 
Members of the full Council, the rule requiring two (2) separate readings by title and one (1) 
reading in full be, and the same is hereby, dispensed with, and accordingly, this Ordinance shall 
be in full force and effect upon its passage, approval and publication. 
 
 
PASSED by the City Council of the City of Idaho Falls, Idaho, on this ____ day of 
September 2026. 
 
 
APPROVED by the Mayor of the City of Idaho Falls, Idaho, on this _____ day of 
September 2026. 
 
 
 
 
 
 
________________________________________ 
 
 
 
 
 
 
Mayor Lisa Burtenshaw 
ATTEST: 
 
____________________________________ 
Linda Lundquist, City Clerk

ORDINANCE NO. _____ 
Exhibit 1 
 
Resolution of the Planning Commission for the City of Idaho Falls, Idaho, 
Validating Conformity of the Urban Renewal Plan for the Willow Creek 
Urban Renewal Project with the City of Idaho Falls’ Comprehensive Plan

Exhibit 2

Notice Published in the Post Register

ORDINANCE NO.

ORDINANCE NO. _____ 
Exhibit 3 
 
Urban Renewal Plan for the  
Willow Creek Urban Renewal Project

ORDINANCE NO. _____ 
Exhibit 4 
 
Ordinance Summary 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
4939-1829-5930, v. 1

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