63-1605 — LOCAL IMPACT FUND

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 16
                             PREPAYMENT OF TAXES
    63-1605.  LOCAL IMPACT FUND. In each county in which a local impact
committee is formed, under the provisions of this chapter, there is hereby
created and established in the county treasury a local impact fund to which
all prepaid ad valorem taxes shall be credited as received.
    Moneys in the local impact fund may be expended or transferred to a taxing
district only upon the approval of the board of county commissioners with the
advice of the local impact committee, any other provisions of law
notwithstanding.
    The preparation of a budget for the moneys in the fund shall be controlled
by the provisions of this chapter, any other provision of law notwithstanding.
    The expenditure of moneys from the fund, or the transfer of moneys in the
fund to a taxing district, shall be exempt from the provisions of chapter 16,
title 31, Idaho Code.