Idaho § 73-214 - Pledge of tax or fees
Full text of Idaho Idaho Statutes § 73-214 — Pledge of tax or fees, with citation guidance and answers to common questions.
§ 73-214. Pledge of tax or fees
Whenever treasury notes are issued and sold as provided in this act, they shall constitute an irrevocable and irrepealable contract between the state of Idaho and the owner of said treasury notes that the portion of the taxes and/or fees pledged for payment thereof provided by this act shall not be reduced so long as any of the treasury notes issued under this act remain outstanding and unpaid, and that the state will cause said taxes or fees to be promptly collected, and sufficient thereof set aside and applied as in this act provided to pay the annual interest and an amount of principal that will be equal to the total amount of the notes issued and outstanding divided by the number of years over which said notes are to be paid, to provide for the payment of such treasury notes and interest according to the terms and priority of issues thereof, and that the legislature shall not reduce the amount of such pledged tax or fee while any of said treasury notes are outstanding; but if all thereof be paid the legislature may reduce such tax or fee to be collected and pledged for payment of any future or new or additional issue of notes sold under this act after such reduction. Any holder of said treasury notes, or any person, or officer, being a party in interest, may by action either at law or in equity enforce and compel the performance of the duties of any officer or person herein mentioned, required by this act.
[73-214, added 1949, ch. 167, sec. 14, p. 335; am. 1953, ch. 250, sec. 6, p. 398; am. 1972, ch. 161, sec. 3, p. 360.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 73-214
What does Idaho Statutes § 73-214 cover?
Section 73-214 ("Pledge of tax or fees") 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 § 73-214?
A common citation format is "Idaho Statutes § 73-214" (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 § 73-214 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.