Idaho § 42-3238 - Private community sewer system - Properties exempt from other taxation

Full text of Idaho Idaho Statutes § 42-3238 — Private community sewer system - Properties exempt from other taxation, with citation guidance and answers to common questions.

§ 42-3238. Private community sewer system - Properties exempt from other taxation

Notwithstanding any other provision of law, no water district, sewer district or water and sewer district shall levy or collect any tax, any fee or any other charge of any kind related in any way to the collection or treatment of sewage by such district against any property located in such district which property is served by a private community sewer system. Said properties shall be exempt from any such tax, fee or charge. A "private community sewer system" means a system which collects and processes sewage for ten (10) or more residences, commercial or industrial facilities. The exemption provided in this section shall not apply to residences, commercial or industrial facilities served by an individual septic system. Nothing contained herein shall prohibit a charge for the delivery or furnishing of water by such district.

[42-3238, added 1991, ch. 263, sec. 1, p. 653.]

Source: official Idaho text · Last verified 2026-08-27

Frequently Asked Questions About Idaho § 42-3238

What does Idaho Statutes § 42-3238 cover?

Section 42-3238 ("Private community sewer system - Properties exempt from other taxation") 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 § 42-3238?

A common citation format is "Idaho Statutes § 42-3238" (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 § 42-3238 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.