2005 Idaho Code - 25-2801 — COUNTY DOG LICENSE TAX

                                  TITLE  25
                                   ANIMALS
                                  CHAPTER 28
                                     DOGS
    25-2801.  COUNTY DOG LICENSE TAX. The board of county commissioners of any
county, at any meeting in any year, may make an order requiring all owners of
dogs over an age which is to be set at the discretion of the board, within
certain areas to be designated by the board as requiring dog control and lying
outside the corporate limits of municipalities which have enacted and are
enforcing a dog license law, to pay an annual license tax set by the board of
county commissioners in each county, the said tax to be paid not later than
sixty (60) days from date of said meeting at which the order is enacted;
provided, that where an owner keeps dogs for breeding or commercial purposes,
he shall be entitled to a kennel license covering fifteen (15) dogs which fee
will also be set by the board of county commissioners in each county. Said
order shall be in force and effect for one (1) year from its date and
thereafter until rescinded by order of the board; and notice of such order
shall be published in some newspaper of general circulation within the county
in the two (2) successive issues of said paper immediately following the
meeting at which such action is taken by the board of county commissioners.