2010 Idaho Code
TITLE 33 EDUCATION
CHAPTER 21 JUNIOR COLLEGES
33-2133 TAX EXEMPTION.

TITLE 33

EDUCATION

CHAPTER 21

JUNIOR COLLEGES

33-2133. Tax exemption. The property of a dormitory housing commission is declared to be public property used for essential public and educational purposes, and such property and a dormitory housing commission shall be exempt from all taxes and special assessments of the city, the county, the state or any political subdivision thereof; except that such commission may contract to pay special charges for sewerage, water, or other special services of like nature, in order to obtain such services, but not as a tax.

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