US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 8
                       LEVY AND APPORTIONMENT OF TAXES
    63-805.  ANNUAL LEVIES. (1) The county commissioners of each county in
this state may levy annually upon all taxable property of said county, a
property tax for general county purposes, to be collected and paid into the
county treasury and apportioned to the county current expense fund which levy
shall not exceed twenty-six hundredths percent (.26%) of market value for
assessment purposes of such property, or a levy sufficient to raise two
hundred fifty thousand dollars ($250,000), whichever is greater. If a county
establishes the justice fund, as provided in section 31-4602, Idaho Code, the
maximum current expense levy shall be reduced to twenty hundredths percent
(.20%) of market value for assessment purposes, or a levy sufficient to raise
two hundred fifty thousand dollars ($250,000), whichever is greater.
    (2)  The county commissioners of each county in this state may levy upon
all taxable property of said county, a property tax for the purposes set forth
in the statutes authorizing a county justice fund, to be collected and paid
into the county treasury and apportioned to the county justice fund, if one
has been established. Said levy shall not exceed twenty hundredths percent
(.20%) of market value for assessment purposes of such property, or a levy
sufficient to raise two hundred fifty thousand dollars ($250,000), whichever
is greater.
    The county commissioners shall have the right to make a "general reserve
appropriation," said appropriation not to exceed five percent (5%) of the
county justice fund budget as finally adopted. The total levy, however, for
the county justice fund, including the "general reserve appropriation," shall
be within the limitations imposed by chapter 8, title 63, Idaho Code, or by
any statutes of the state of Idaho in force and effect.
    (3)  Annually, before the second Monday in September, the board of
trustees of any school district within the county having determined the
number, if any, of pupils in average daily attendance above the number
included in the last annual report thereof, and the amount of money required
to provide the educational support programs and transportation support
programs for such additional pupils in average daily attendance, as defined in
chapter 10, title 33, Idaho Code, the county commissioners shall determine the
total of such new requirements within the county and upon the taxable property
situate within the district requesting the same, and the county commissioners
shall levy a tax sufficient to provide such amount, provided in no case shall
the levy be more than six-hundredths percent (.06%) of the taxable value of
the property to be collected and paid to the requesting district.
    (4)  (a) The county commissioners of each county in this state may levy
    annually upon all taxable property of its county, a property tax for the
    acquisition, maintenance and operation of public parks or public
    recreational facilities, to be collected and paid into the county treasury
    and apportioned to a fund to be designated as the "parks and recreation
    fund," which is hereby created, and such county commissioners may
    appropriate otherwise unappropriated funds for such purposes. No levy made
    under this subsection shall exceed one-hundredth percent (.01%) of the
    market value for assessment purposes on all taxable property within the
    district.
    (b)  Any funds unexpended from the "parks and recreation fund," or any
    funds unexpended from the current year's certified parks and recreation
    budget may be retained in, or deposited to, the "parks and recreation
    fund" for the purpose of future land acquisition, park expansion or
    improvement, or the acquisition of operating equipment. The maximum
    accumulation of funds allowable shall not exceed twice the amount of money
    provided by the levy authorized in paragraph (a) of this subsection.
    (5)  Upon the same property and for the same year the county commissioners
must also levy such other property taxes as may be necessary for the payment
of the interest on county bonds or to provide a sinking fund for the
redemption of county bonds or such other authorized taxes as may be necessary
for any other or special purposes, to be collected and paid into the county
treasury and apportioned as provided by the laws of this state.