US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 13
                     MISCELLANEOUS PROVISIONS OF TAX LAW
    63-1311A.  ADVERTISEMENT OF AND HEARING ON FEE INCREASES. No taxing
district may make a decision approving a fee increase that exceeds one hundred
five per cent (105%) of the amount of the fee last collected or a decision
imposing a new fee, unless it first holds a hearing upon such proposed fee
increase or fee imposition at a regular or special meeting of the district's
governing body and after it gives public notice of such hearing in the manner
provided in this section. Any taxing district that is required to hold a
hearing and give public notice of the hearing as provided in this section, and
which fails to do so, shall have the validity of all or a portion of the fee
increase that it collects be voidable.
    The taxing district shall give public notice of its intent to make a
decision on a proposed fee increase, that exceeds one hundred five per cent
(105%) of the amount of fees last collected prior to such decision, or a
decision to impose a new fee by giving public notice either by advertising in
at least one (1) newspaper as defined in section 60-106, Idaho Code, or by
holding three (3) public meetings in three (3) different locations in the
district or by a single mailing notice to all district residents, providing
that the same information is given and providing the meeting shall be held not
less than seven (7) days after mailing of the notice. An advertisement used to
satisfy the requirements of this section shall be run once each week for the
two (2) weeks preceding the week during which the hearing required by this
section will be held. The advertisement shall state that the taxing district
will meet on a certain day, time and place fixed in the advertisement, for the
purpose of hearing public comments regarding any proposed fee increase beyond
the limits prescribed by this section, or imposition of a new fee and to
explain the reasons for such action.