US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 8
                       LEVY AND APPORTIONMENT OF TAXES
    63-809.  UNAUTHORIZED LEVY -- NOTIFICATION BY STATE TAX COMMISSION --
ACTION TO SET ASIDE. (1) The state tax commission shall carefully examine the
statements furnished to it, as provided in section 63-808, Idaho Code. On or
before the fourth Monday in October, the state tax commission shall notify the
county commissioners of each county of the approval of all previously
certified levies. The state tax commission shall also notify the county
commissioners of each county and the governing authorities of any city, school
district, or any other taxing district or municipality no later than the
fourth Monday of October if it appears that the county commissioners or
governing authorities have fixed a levy or certified a property tax budget
increase that exceeds any limitation provided by law.
    (2)  If it appears that the county commissioners of any county have fixed
a levy for any purpose or purposes not authorized by law, or in excess of the
maximum provided by law for any purpose or purposes, the state tax commission
shall thereupon notify the attorney general, and if it appears that the
governing authorities of any city, school district, or any other district or
municipality to which is delegated by law the authority to levy property
taxes, have fixed a levy for any purpose or purposes not authorized by law or
in excess of the maximum provided by law for any purpose or purposes, the
commission shall on or before the fourth Monday in October notify the board of
county commissioners, county treasurer and county attorney of the county in
which it appears that such unauthorized or excess levy has or levies have been
fixed.
    (3)  The attorney general or the county attorney so notified shall
immediately bring suit in a court of proper jurisdiction against the county
commissioners or governing authorities of any city, school district or other
district or municipality levying such unauthorized or excess levy to set aside
such levy as being illegal.
    (4)  Any necessary expenses incurred by the attorney general or the county
attorney in the prosecution of such action shall be borne by the county in
which the suit was brought.