2005 Idaho Code - 31-4318A — FEE IN LIEU OF TAXES

                                  TITLE  31
                           COUNTIES AND COUNTY LAW
                                  CHAPTER 43
                             RECREATION DISTRICTS
    31-4318A.  FEE IN LIEU OF TAXES. (1) The board is empowered to impose and
provide for the collection of a uniform fee from the residents of the district
to provide funds for the uses and purposes of the district which would
otherwise be derived from the tax levy authorized in section 31-4318, Idaho
Code. Any fee imposed pursuant to this section shall be in lieu of and not in
addition to the tax levy provided for in section 31-4318, Idaho Code.
    (2)  The fee shall be certified and collected in the same manner as the
tax provided for in section 31-4318, Idaho Code, would be certified and
collected.