There is a newer version of the Idaho Code and Statutes
2010 Idaho Code
TITLE 43 IRRIGATION DISTRICTS
CHAPTER 19 DOMESTIC WATER SYSTEMS -- CONTRACTS WITH UNITED STATES
43-1920 WORKS AND BONDS EXEMPT FROM TAXATION.
IRRIGATION DISTRICTS
CHAPTER 19
DOMESTIC WATER SYSTEMS -- CONTRACTS WITH UNITED STATES
43-1920. Works and bonds exempt from taxation. As long as a district shall own any works, the property and revenue of the works shall be exempt from taxation. Bonds issued under the irrigation district domestic water system revenue bond act and the income therefrom shall be exempt from taxation, except transfer and estate taxes.
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