2005 Idaho Code - 50-224 — EFFECT OF ANNEXATION -- CEMETERY DISTRICTS EXEMPTED

                                  TITLE  50
                            MUNICIPAL CORPORATIONS
                                  CHAPTER 2
                       GENERAL PROVISIONS -- GOVERNMENT
                                 -- TERRITORY
    50-224.  EFFECT OF ANNEXATION -- CEMETERY DISTRICTS EXEMPTED. Upon
compliance with the provisions of section 63-215, Idaho Code, all the property
situated within the said annexed territory shall be subject to taxation as
other property and persons within the corporate limits of such city, as though
said annexed portion had been a part of the said city from the date of its
incorporation.
    When the annexed area or any part thereof is situated in any district,
organized under the laws of this state, and said district is supported in
whole or in part by taxes levied upon the annexed territory or any part
thereof, and said district provides the same or similar services as that
provided by the annexing city, the annexed area shall, upon the filing of the
certified copy of said ordinance, be relieved of all liability for levies,
taxes and assessments made by said district after the calendar year in which
said annexation occurred. The purpose of this section is to prevent duplicate
taxation of said annexed area for the same or similar services by such
district and the annexing city.
    The filing of the certified copy of said ordinance shall constitute a
withdrawal of said annexed territory from the district, offering the same or
similar services to the annexed territory as the annexing city, which
withdrawal shall be effective as of December 31 of the calendar year of
annexation, such withdrawal shall have the same effect as if the withdrawal
had been made by the statutory procedure for withdrawing from such district.
    However, this section shall not apply to public cemetery districts created
prior to the date of the annexation ordinance, and that the annexing city may
not levy taxes for cemetery maintenance within the bounds of an existing
cemetery district. Cities which have heretofore levied taxes for cemetery
maintenance on property within an existing cemetery district shall discontinue
that practice from and after the date this act becomes effective.