Idaho § 31-4112 - Budget - Special assessment
Full text of Idaho Idaho Statutes § 31-4112 — Budget - Special assessment, with citation guidance and answers to common questions.
§ 31-4112. Budget - Special assessment
The board of trustees shall, from the list prepared by the county assessor or assessors, remove therefrom the names of any persons and their property who have claimed exemption under this act and shall prepare a budget for the expenses for the next year, the budget together with the list of real property owners within the district and the number of service units located on each parcel of real property subject to the special assessment after all exemptions have been allowed as provided in this act shall be presented by September first to the board or boards of county commissioners of the counties, in whole or in part within the district, who shall levy the assessment on service units found within their county as requested by the trustees; provided however, the assessment shall not exceed the sum of thirty dollars ($30.00) per annum per service unit and in the event there is more than one (1) service unit located upon the parcel of real property, for example, but not limited to, a motel, hotel, or apartment structure or complex, the second and all subsequent service units’ assessments shall be at the rate of twenty per cent (20%) of the assessment made for that year on the first service unit assessed. The board of county commissioners shall levy the assessment in accordance with the request herein mentioned and the assessment shall be certified and collected in the same manner provided by law for the collection of real property taxes.
[31-4112, added 1969, ch. 308, sec. 12, p. 944; am. 1994, ch. 279, sec. 1, p. 867.]
Frequently Asked Questions About Idaho § 31-4112
What does Idaho Statutes § 31-4112 cover?
Section 31-4112 ("Budget - Special assessment") 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 § 31-4112?
A common citation format is "Idaho Statutes § 31-4112" (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 § 31-4112 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.