2005 Idaho Code - 67-4913 — TAXES

                                  TITLE  67
                      STATE GOVERNMENT AND STATE AFFAIRS
                                  CHAPTER 49
                             AUDITORIUM DISTRICTS
    67-4913.  TAXES. In addition to the other means providing revenue for such
districts as herein provided, in those districts formed after January 1, 1987,
or in those districts with twenty-five thousand (25,000) or fewer population,
the board shall have power and authority to levy and collect property taxes on
and against all taxable property within the district, provided said property
taxes shall not exceed a levy of four-hundredths percent (.04%) of market
value for assessment purposes for all levies provided in sections 67-4913,
67-4914, 67-4915, 67-4916 and 67-4917, Idaho Code; provided that for any
auditorium district established after July 1, 2001, such property tax shall
not exceed the maximum tax rate authorized in the petition. Districts with a
population of more than twenty-five thousand (25,000) persons shall not have
the power and authority to levy and collect property taxes on and against all
taxable property within the district.