2005 Idaho Code - 58-336 — STATE LANDS -- ASSESSMENT FOR LOCAL BENEFITS

                                  TITLE  58
                                 PUBLIC LANDS
                                  CHAPTER 3
                           APPRAISEMENT, LEASE, AND
                                SALE OF LANDS
    58-336.  STATE LANDS -- ASSESSMENT FOR LOCAL BENEFITS. All lands,
including school lands, granted lands, escheated lands, or other lands owned
by the state of Idaho in fee simple, situated within the limits of any
incorporated city, town or local improvement district in this state, may be
assessed and charged for the cost of local benefits specially benefiting such
lands which may be ordered by the proper authorities of any such city, town or
local improvement district:
    Provided, that the leasehold, contractual or possessory interest of any
person, firm, association, private or municipal corporation in any such lands
shall be charged and assessed in the proportional amount such leasehold
contractual or possessory interest is benefited;
    Provided further, that the interest of the state in such property shall
not be sold to satisfy the lien of such assessment, but only such interest or
contract or other right therein as may be in private ownership shall be
subject to such sale.
    Provided further, that nothing in this act shall be construed to authorize
the payment by the state of Idaho or any agency thereof of any tax levied by
any local unit of government.