There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 31-811 — LEVY OF TAXES
TITLE 31 COUNTIES AND COUNTY LAW CHAPTER 8 POWERS AND DUTIES OF BOARD OF COMMISSIONERS 31-811. LEVY OF TAXES. To levy such tax annually on the taxable property of the county as may be necessary not exceeding the amount authorized by law; and to levy such taxes as are required to be levied by special or local statutes.
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