2005 Idaho Code - 65-103 — SPECIAL TAX FOR UPKEEP OF MEMORIALS

                                  TITLE  65
                             SOLDIERS AND SAILORS
                                  CHAPTER 1
                           SERVICE MEN'S MEMORIALS
    65-103.  SPECIAL TAX FOR UPKEEP OF MEMORIALS. The board of county
commissioners of each county within the state of Idaho is hereby authorized
and empowered to levy annually a special tax not to exceed one hundredth
percent (.01%) of the market value for assessment purposes on all the taxable
property in the county for the purpose of creating a fund to be used in the
maintenance, upkeep and repair, or in assisting in the maintenance, upkeep and
repair of service men's memorials now constructed or hereafter to be
constructed within the county by the county or any association therein under
the provisions of sections 65-101 and 65-102, Idaho Code, or of any such
memorial owned by the county: provided, the provisions of this section, and
the benefits thereof, shall apply likewise to the repair and maintenance of
service men's memorials now constructed or hereafter to be constructed where
no state and/or county moneys were employed in the building of such memorial.