63-4102 — DEFINITION
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TITLE 63
REVENUE AND TAXATION
CHAPTER 41
SPECIAL DISTRICT DISSOLUTION ACT
63-4102. DEFINITION. As used in this chapter, "special district" means
any single purpose district organized or that may be organized as a local
public body in accordance with the laws of the state of Idaho for the purpose
of constructing or furnishing any municipal service where the district's
enabling law does not provide for dissolution of any district formed under it.