Idaho § 31-4318A - Fee in lieu of taxes
Full text of Idaho Idaho Statutes § 31-4318A — Fee in lieu of taxes, with citation guidance and answers to common questions.
§ 31-4318A. Fee in lieu of taxes
(1) The board is empowered to impose and provide for the collection of a uniform fee from the residents of the district to provide funds for the uses and purposes of the district which would otherwise be derived from the tax levy authorized in section 31-4318 , Idaho Code. Any fee imposed pursuant to this section shall be in lieu of and not in addition to the tax levy provided for in section 31-4318 , Idaho Code.
(2) The fee shall be certified and collected in the same manner as the tax provided for in section 31-4318 , Idaho Code, would be certified and collected.
[31-4318A, added 1993, ch. 285, sec. 1, p. 973.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 31-4318A
What does Idaho Statutes § 31-4318A cover?
Section 31-4318A ("Fee in lieu of taxes") 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 § 31-4318A?
A common citation format is "Idaho Statutes § 31-4318A" (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 § 31-4318A 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.