2005 Idaho Code - 50-2609 — SPECIAL ASSESSMENTS -- SAME BASIS OR RATE FOR CLASSES NOT REQUIRED -- FACTORS AS TO PARKING FACILITIES

                                  TITLE  50
                            MUNICIPAL CORPORATIONS
                                  CHAPTER 26
                        BUSINESS IMPROVEMENT DISTRICTS
    50-2609.  SPECIAL ASSESSMENTS -- SAME BASIS OR RATE FOR CLASSES NOT
REQUIRED -- FACTORS AS TO PARKING FACILITIES. The special assessments need not
be imposed on different classes of business, as determined pursuant to section
50-2608, Idaho Code, on the same basis or the same rate:  Provided, however,
that the special assessments imposed for the purpose of the acquisition,
construction or maintenance of parking facilities for the benefit of the
district shall be imposed on the basis of benefit determined by the
legislative authority after giving consideration to the total cost to be
recovered from the businesses upon which the special assessment is to be
imposed, the total area within the boundaries of the business improvement
district, the assessed value of the land and  improvements within the
district, the total business volume generated within the district and within
each business, and such other factors as the legislative authority may find
and determine to be a reasonable measure of such benefit.