2005 Idaho Code - 31-867 — SPECIAL LEVY FOR COURTS -- DISTRICT COURT FUND

                                  TITLE  31
                           COUNTIES AND COUNTY LAW
                                  CHAPTER 8
                          POWERS AND DUTIES OF BOARD
                               OF COMMISSIONERS
    31-867.  SPECIAL LEVY FOR COURTS -- DISTRICT COURT FUND. (1) The board of
county commissioners of each county in this state may levy annually upon all
taxable property of its county, a special tax not to exceed four hundredths
per cent (.04%) of market value for assessment purposes for the purpose of
providing for the functions of the district court and the magistrate division
of the district court within the county. All revenues collected from such
special tax shall be paid into the "district court fund," which is hereby
created, and the board may appropriate otherwise unappropriated moneys into
the district court fund. Moneys in the district court fund may be expended for
all court expenditures other than courthouse construction and remodeling.
    (2)  Balances in the district court fund may be accumulated from year to
year sufficient to operate the court functions on a cash basis, but such
balances shall not exceed sixty per cent (60%) of the total budget for court
functions for the current year.
    (3)  There is hereby created the county court facilities fund which may be
established  in each county by resolution adopted at a public meeting of the
board of county commissioners. Moneys in the county court facilities fund
shall be expended for planning, remodeling and construction of court
facilities. The county court facilities fund shall be separate and distinct
from the county current expense fund and county expenditures from the county
court facilities fund shall be solely dedicated to the purposes set forth in
this section. At the discretion of the board of county commissioners, funds
deposited in the county court facilities fund may be accumulated from year to
year or expended on a regular basis.