2005 Idaho Code - 31-4318 — LEVY OF TAX

                                  TITLE  31
                           COUNTIES AND COUNTY LAW
                                  CHAPTER 43
                             RECREATION DISTRICTS
    31-4318.  LEVY OF TAX. (1) For districts created prior to July 1, 2001,
the board is empowered to levy a tax for the uses and purposes of the district
in an amount not exceeding six hundredths percent (.06%) of the market value
for assessment purposes on all of the taxable property within the district or
in an amount not exceeding in any one (1) year one percent (1%) of market
value for assessment purposes of all of the taxable property within a district
created pursuant to section 31-4304A, Idaho Code.
    (2)  For districts created on or after July 1, 2001, the board is
empowered to levy a tax for the uses and purposes of the district in an amount
not exceeding the rate contained in the petition creating the recreation
district or planned unit development recreation district, or six hundredths
percent (.06%) of the market value for assessment purposes on all of the
taxable property within the district, or one percent (1%) of market value for
assessment purposes of all of the taxable property within a district created
pursuant to section 31-4304A, Idaho Code. If a district desires to impose a
tax rate in excess of that contained in its petition, it may submit the
question to the electors of the district at an election held subject to the
provisions of section 34-106, Idaho Code. The notice for the election shall be
in similar scope to that contained in section 31-4324, Idaho Code, and shall
be conducted pursuant to section 31-4325, Idaho Code.  If a majority of the
electors voting at the election vote in favor of increasing the tax rate
maximum, the new tax rate shall be in effect for the tax year following the
election and for each succeeding tax year.
    (3)  The board shall by resolution fix the levy to be made for such
district for such year and the secretary shall transmit a certified copy of
such resolution to the county commissioners at the time and in the manner
provided by section 63-804, Idaho Code. Such taxes shall be collected as
provided by section 63-812, Idaho Code, and remitted to the treasurer of the
district as provided by section 63-1202, Idaho Code.