US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 8
                       LEVY AND APPORTIONMENT OF TAXES
    63-801.  ANNUAL STATE PROPERTY TAX LEVY. (1) The county commissioners in
each county in this state must meet on the second Monday of September in each
year to ascertain the tax rate necessary to be levied on each dollar of the
valuation of all the taxable property in the county for such year in order to
raise the amount of state taxes apportioned to such county by the state tax
commission. The total of all levies must be within the limits prescribed by
the laws of this state.
    (2)  In any period during which a sales tax is in force in this state,
there shall be no levy of the general state property tax permitted by section
9, article VII, of the constitution of the state of Idaho.