2005 Idaho Code - 50-1007 — CERTIFICATION AND COLLECTION OF CITY TAXES

                                  TITLE  50
                            MUNICIPAL CORPORATIONS
                                  CHAPTER 10
                                   FINANCES
    50-1007.  CERTIFICATION AND COLLECTION OF CITY TAXES. The council of each
city not later than the second Monday in September, as provided in section
63-803(3), Idaho Code, shall certify to the county commissioners of the
county, the total amount required from a property tax upon property within the
city to raise the amount of money fixed by their budget as previously approved
which shall include all special taxes assessed as provided by law. The amount
which may be so certified, assessed and collected shall not exceed the maximum
levy provided by section 50-235, Idaho Code, to defray its general expenses
for either the current or the ensuing fiscal year, together with any special
taxes, authorized under the provisions of this act, and such tax as may be
authorized by law to be levied for the payment of outstanding bonds and debts.
In all sales for delinquent city taxes, if there be other delinquent taxes
from the same person, or lien upon the same property, the sale shall be for
all the delinquent taxes; and such sales and all sales made under and by
virtue of this section or the provisions of law herein referred to shall be of
the same validity, and in all respects be deemed and treated as though sales
had been made for delinquent state and county taxes exclusively.