US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 13
                     MISCELLANEOUS PROVISIONS OF TAX LAW
    63-1311.  FEES FOR SERVICES. (1) Notwithstanding any other provision of
law, the governing board of any taxing district may impose and cause to be
collected fees for those services provided by that district which would
otherwise be funded by property tax revenues. The fees collected pursuant to
this section shall be reasonably related to, but shall not exceed, the actual
cost of the service being rendered.
    (2)  No charge, other than property taxes shall be included on a tax
notice unless the taxing district placing such charge has received approval by
the board of county commissioners to place such charge on the tax notice and
meets the criteria set forth in section 63-902, Idaho Code.