ANNEXATION BY CITIES – Amends existing law to revise provisions regarding costs associated with the annexation of certain property by cities.

This bill revises Idaho's annexation laws to clarify cost responsibilities for landowners who oppose city annexation. It requires cities to cover all costs related to annexation for non-consenting landowners, including expenses for maintaining their existing water and wastewater systems. The law specifies that landowners must provide written consent (60% of parcels and 50% of area) for annexation to proceed, with "implied consent" applying to properties connected to city systems before certain dates. This directly affects landowners in proposed annexation zones and cities seeking to expand municipal services. The changes aim to reduce financial burdens on property owners while streamlining the annexation process.