US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 8
                       LEVY AND APPORTIONMENT OF TAXES
    63-803.  CERTIFICATION OF BUDGETS IN DOLLARS. (1) Whenever any taxing
district is required by law to certify to any county  treasurer, county
auditor, county assessor, county commissioners or to any other county officer,
any property tax levy, upon property located within said district, such
certification shall, notwithstanding any other provision of the law applicable
to any such district, be made at the time and in the manner hereinafter
provided.
    (2)  The county auditor shall inform each of the taxing districts within
his county of the taxable value of that district as soon as such value is
known to the auditor, whether the value comes from the appraisal and
assessment of real and personal property, or from allocation of the taxable
value of operating property, or from other sources.
    (3)  Using the taxable value of the district, the council, trustees, board
or other governing body of any taxing district shall certify the total amount
required from a property tax upon property within the district to raise the
amount of money fixed by their budget as previously prepared or approved. The
amount of money so determined shall be certified in dollars to the appropriate
county commissioners. Any taxing unit, except regional airport authorities,
located in more than one (1) county shall divide its dollar budget for
certification to the separate counties by multiplying the amount of such
budget by a fraction, the numerator of which shall be the total taxable value
of all property in such taxing unit within the county to which such
certification is to be made, and the denominator of which shall be the total
taxable value of property in such taxing unit in all such counties. Budget
certification to the participating counties of regional airport authorities
shall be made in the manner prescribed in section 21-807(10), Idaho Code.
Taxable value shall be certified by the county auditor of each affected county
to such taxing unit and such certification shall be used in this formula.
Except as provided in section 33-805, Idaho Code, relating to school emergency
fund levies, the certification to the county commissioners required in this
section shall be made not later than the Thursday prior to the second Monday
in September, unless, upon application therefor, the county commissioners
grant an extension of not more than seven (7) working days. After receipt of
this certification, the county commissioners shall make a tax levy as a
percent of taxable value of all property in the taxing district, which when
applied to the tax rolls, will meet the budget requirements certified by such
taxing districts.
    (4)  For the purpose of this section, "taxable value" shall mean the
portion of the equalized assessed value, less any exemptions and the value
that exceeds the value of the base assessment roll for the portion of any
taxing district within a revenue allocation area of an urban renewal district,
located within each taxing district which certifies a budget to be raised from
a property tax levy. When the county auditor is notified of revenues
sufficient to cover expenses as provided in section 50-2903(5), Idaho Code,
taxable value shall also include the value that exceeds the value of the base
assessment roll for the portion of any taxing district within a revenue
allocation area. For each taxing district, taxable value shall include the
value from the property and operating property rolls for the current year and
subsequent and missed property rolls for the prior year or the best estimate
of the subsequent and missed property rolls for the current year.