US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 13
                     MISCELLANEOUS PROVISIONS OF TAX LAW
    63-1309.  SPECIAL TAXING DISTRICT OR BOND PROPOSAL DEFEATED IN ELECTION
BARS SUBSEQUENT ELECTIONS FOR SPECIFIED TIME -- EXCEPTION -- BOARD OF
EDUCATION MAY CONDUCT ELECTION -- MUNICIPALITIES, WATER OR SEWER DISTRICTS MAY
CONDUCT BOND ELECTION. If any election has been held for the formation of any
special taxing district, or for the approval of any bond issue or other
proposal which would have resulted in a property tax levy, and the proposal
submitted at such election was defeated, no subsequent election shall be held
within six (6) months from and after the date of such prior election for the
same or a similar purpose in any district which includes any part of the area
which was affected by the prior election. In the event any school building is
destroyed or rendered unusable for school purposes by reason of fire, flood or
other catastrophe, and a school bond election for the purpose of the
replacement of such building is prohibited by the provisions of this section,
the state board of education shall have the power to authorize an election for
such purpose by order based upon a finding of such facts. The provisions of
this section shall not apply to school elections held solely for determining
property tax levies for general school purposes not involving the issuance of
bonds. This time requirement between elections shall not apply to
municipalities or water and/or sewer districts when bond issues are being
proposed for the installation or improvement of water supply systems or public
sewerage systems which have been deemed necessary by the Idaho state board of
health to bring such system or systems in conformance with state statutes or
rules of the state board of health.