US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 8
                       LEVY AND APPORTIONMENT OF TAXES
    63-802.  LIMITATION ON BUDGET REQUESTS -- LIMITATION ON TAX CHARGES --
EXCEPTIONS. (1) Except as provided in subsection (3) of this section for tax
year 1995, and each year thereafter, no taxing district shall certify a budget
request for an amount of property tax revenues to finance an annual budget
that exceeds the greater of:
    (a)  The dollar amount of property taxes certified for its annual budget
    for any one (1) of the three (3) tax years preceding the current tax year,
    whichever is greater, which amount may be increased by a growth factor of
    not to exceed three percent (3%) plus the amount of revenue that would
    have been generated by applying the levy of the previous year, not
    including any levy described in subsection (4) of this section, to any
    increase in market value subject to taxation resulting from new
    construction or change of land use classification as evidenced by the
    value shown on the new construction roll compiled pursuant to section
    63-301A, Idaho Code; and by the value of annexation during the previous
    calendar year, as certified by the state tax commission for market values
    of operating property of public utilities and by the county assessor; or
    (b)  The dollar amount of property taxes certified for its annual budget
    during the last year in which a levy was made; or
    (c)  The dollar amount of the actual budget request, if the taxing
    district is newly created except as may be provided in subsection (1)(h)
    of this section; or
    (d)  In the case of school districts, the restriction imposed in section
    33-802, Idaho Code; or
    (e)  In the case of a nonschool district for which less than the maximum
    allowable increase in the dollar amount of property taxes is  certified
    for annual budget  purposes in any one (1) year, such a district may, in
    any following year, recover the foregone increase by certifying, in
    addition to any increase otherwise allowed, an amount not to exceed one
    hundred percent (100%) of the increase originally foregone. Said
    additional amount shall be included in future calculations for increases
    as allowed; or
    (f)  In the case of cities, if the immediately preceding year's levy
    subject to the limitation provided by this section, is less than 0.004,
    the city may increase its budget by an amount not to exceed the difference
    between 0.004 and actual prior year's levy multiplied by the prior year's
    market value for assessment purposes. The additional amount must be
    approved by sixty percent (60%) of the voters voting on the question at an
    election called for that purpose and held on the date in May or November
    provided by law, and may  be included in the annual budget of the city for
    purposes of this section; or
    (g)  A taxing district may submit to the electors within the district the
    question of whether the budget from property tax revenues may be increased
    beyond the amount authorized in this section, but not beyond the levy
    authorized by statute. The additional amount must be approved by sixty-six
    and two-thirds percent (66 2/3%) or more of the voters voting on the
    question at an election called for that purpose and held on the May or
    November dates provided by section 34-106, Idaho Code. If approved by the
    required minimum sixty-six and two-thirds percent (66 2/3%) of the voters
    voting at the election, the new budget amount shall be the base budget for
    the purposes of this section; or
    (h)  When a nonschool district consolidates with another nonschool
    district or dissolves and a new district performing similar governmental
    functions as the dissolved district forms with the same boundaries within
    three (3) years, the maximum amount of a budget of the district from
    property tax revenues shall not be greater than the sum of the amounts
    that would have been authorized by this section for the district itself or
    for the districts that were consolidated or dissolved and incorporated
    into a new district; or
    (i)  In the instance or case of cooperative service agencies, the
    restrictions imposed in sections 33-315 through 33-318, Idaho Code.
    (2)  In the case of fire districts, during the year immediately following
the election of a public utility or public utilities to consent to be provided
fire protection pursuant to section 31-1425, Idaho Code, the maximum amount of
property tax revenues permitted in subsection (1) of this section may be
increased by an amount equal to the current year's taxable value of the
consenting public utility or public utilities multiplied by that portion of
the prior year's levy subject to the limitation provided by subsection (1) of
this section.
    (3)  No board of county commissioners shall set a levy, nor shall the
state tax commission approve a levy for annual budget purposes which exceeds
the limitation imposed in subsection (1) of this section, unless authority to
exceed such limitation has been approved by a majority of the taxing
district's electors voting on the question at an election called for that
purpose and held pursuant to section 34-106, Idaho Code, provided however,
that such voter approval shall be for a period of not to exceed two (2) years.
    (4)  The amount of property tax revenues to finance an annual budget does
not include revenues from nonproperty tax sources, and does not include
revenue from levies that are voter approved for bonds, override levies or
supplemental levies, plant facilities reserve fund levies, school emergency
fund levies or for levies applicable to newly annexed property or for levies
applicable to new construction as evidenced by the value of property subject
to the occupancy tax pursuant to section 63-317, Idaho Code, for the preceding
tax year.