2019 Idaho Code
Title 50 - MUNICIPAL CORPORATIONS
Chapter 31 - COMMUNITY INFRASTRUCTURE DISTRICT ACT
Section 50-3117 - EXEMPTIONS AND EXCLUSIONS.

Universal Citation: ID Code § 50-3117 (2019)

50-3117. EXEMPTIONS AND EXCLUSIONS. (1) All public utilities, as defined in section 61-129, Idaho Code, shall be exempt from taxation under this chapter.

(2) No railroad right-of-way may be included within a community infrastructure district without the consent of the railroad.

(3) No personal property within a community infrastructure district shall be subject to taxation under this chapter.

History:

[50-3117, added 2008, ch. 410, sec. 1, p. 1159.]

Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.