Idaho § 31-1423 - Levy - recommended levy - election
Full text of Idaho Idaho Statutes § 31-1423 — Levy - recommended levy - election, with citation guidance and answers to common questions.
§ 31-1423. Levy - recommended levy - election
(1) Each year, immediately prior to the annual county levy of taxes, the board of commissioners of each fire protection district, organized and existing under this chapter, may levy a tax upon all the taxable property within the boundaries of such district sufficient to defray the cost of equipping and maintaining the district of twenty-four hundredths percent (.24%) of market value for assessment purposes, to be used for the purposes of this chapter and for no other purpose. The levy shall be made by resolution entered upon the minutes of the board of commissioners of the fire protection district, and it shall be the duty of the secretary of the district, immediately after entry of the resolution in the minutes, to transmit to the county auditor and the county assessor certified copies of the resolution providing for such levy. Said taxes shall be collected as provided by section 63-812 , Idaho Code.
(2) If two (2) or more fire protection districts consolidate into one (1) district, the provisions of section 63-802 , Idaho Code, shall apply to the consolidated district’s budget request. In addition, the consolidated district shall receive the benefit of foregone increases accumulated by the former districts under section 63-802 , Idaho Code.
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 31-1423
What does Idaho Statutes § 31-1423 cover?
Section 31-1423 ("Levy - recommended levy - election") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 31-1423?
A common citation format is "Idaho Statutes § 31-1423" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 31-1423 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.