Idaho HOAs are governed by their declaration plus the Homeowner's Association Act and the Idaho Nonprofit Corporation Act (Title 30, Ch 30). Idaho Code § 55-3204 requires open board meetings, an annual membership meeting, ten-year minute retention, and financial disclosures, while §§ 55-3204B and 55-3205 set proxy and record-access rules.
Unlike many states, Idaho DOES have an HOA-specific open-meeting rule: Idaho Code § 55-3204 states 'board meetings must be open to the members,' with limited executive sessions by majority vote, and requires a membership meeting each calendar year. It incorporates the Idaho Nonprofit Corporation Act—Idaho Code §§ 30-30-501, 30-30-502, 30-30-505, and 30-30-608—for meeting notice, special meetings, and director removal. Minutes must be kept at least ten years. Idaho Code § 55-3204B caps any single owner's proxies at 50% of total votes and limits one owner per lot on the board (associations under 20 residences and declarant-control periods are exempt). Idaho Code § 55-3205 mandates annual fee disclosures, assessment-account statements within five business days, and record access per the Nonprofit Corporation Act.
No specific statutory penalty for most governance lapses; members rely on the Nonprofit Corporation Act and court action (e.g., to compel records, meetings, or proper elections).
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