Idaho § 31-4318 - Levy of tax

§ 31-4318. Levy of tax

(1) For districts created prior to July 1, 2001, the board is empowered to levy a tax for the uses and purposes of the district in an amount not exceeding six hundredths percent (.06%) of the market value for assessment purposes on all of the taxable property within the district or in an amount not exceeding in any one (1) year one percent (1%) of market value for assessment purposes of all of the taxable property within a district created pursuant to section 31-4304A , Idaho Code.

(2) For districts created on or after July 1, 2001, the board is empowered to levy a tax for the uses and purposes of the district in an amount not exceeding the rate contained in the petition creating the recreation district or planned unit development recreation district, or six hundredths percent (.06%) of the market value for assessment purposes on all of the taxable property within the district, or one percent (1%) of market value for assessment purposes of all of the taxable property within a district created pursuant to section 31-4304A , Idaho Code. If a district desires to impose a tax rate in excess of that contained in its petition, it may submit the question to the electors of the district at an election held subject to the provisions of section 34-106 , Idaho Code. The notice for the election shall be in similar scope to that contained in section 31-4324 , Idaho Code, and shall be conducted pursuant to section 31-4325 , Idaho Code. If a majority of the electors voting at the election vote in favor of increasing the tax rate maximum, the new tax rate shall be in effect for the tax year following the election and for each succeeding tax year.

(3) The board shall by resolution fix the levy to be made for such district for such year and the secretary shall transmit a certified copy of such resolution to the county commissioners at the time and in the manner provided by section 63-804 , Idaho Code. Such taxes shall be collected as provided by section 63-812 , Idaho Code, and remitted to the treasurer of the district as provided by section 63-1202 , Idaho Code.

[31-4318, added 1970, ch. 212, sec. 18, p. 599; am. 1995, ch. 82, sec. 8, p. 223; am. 1995, ch. 353, sec. 6, p. 1196; am. 1996, ch. 208, sec. 19, p. 676; am. 1996, ch. 322, sec. 16, p. 1043; am. 1997, ch. 117, sec. 2, p. 300; am. 2001, ch. 375, sec. 2, p. 1315.]