TITLE 50

MUNICIPAL CORPORATIONS

CHAPTER 10

FINANCES

50-1003.  Annual appropriations bill — Amending appropriation ordinance — Special appropriation upon petition or election. (1)  The city council of each city shall, prior to the commencement of each fiscal year, pass an ordinance to be termed the annual appropriation ordinance, which in no event shall be greater than the amount of the proposed budget, in which the corporate authorities may appropriate such sum or sums of money as may be deemed necessary to defray all necessary expenses and liabilities of such corporation, not exceeding in the aggregate the amount of tax authorized to be levied during that year in addition to all other anticipated revenues. Provided, the amount appropriated from property tax revenues shall not exceed the amount of property tax revenue advertised pursuant to section 50-1002, Idaho Code.

(2)  Such ordinance shall specify the object and purposes for which such appropriations are made and the amount appropriated for each object or purpose.

(3)  The city council of any city may, by the same procedure as used in adopting the original appropriation ordinance at any time during the current fiscal year, amend the appropriation ordinance to a greater amount than that adopted, if after the adoption of the appropriation ordinance additional revenue will accrue to the city during the current fiscal year as a result of increase in state or federal grants or allocations, or as a result of an increase in an enterprise fund or funds to finance the operation and maintenance of governmental facilities and services that are entirely or predominantly self-supporting by user charges, or as a result of an increase in revenues from any source other than ad valorem tax revenues. A city whose property tax certification is made for the current fiscal year may amend its budget and annual appropriation ordinance, pursuant to the notice and hearing requirements of section 50-1002, Idaho Code, prior to certification to the county commissioners.

(4)  No further appropriation, except as provided in this section, shall be made at any other time within such fiscal year unless the proposition to make each appropriation has been first sanctioned by a majority of the legal voters of such city, either by petition signed by them equal in number to a majority of the number who voted at the last general city election or approved at a special election duly called therefor, and all appropriations shall end with the fiscal year for which they are made.

History:

[50-1003, added 1967, ch. 429, sec. 163, p. 1249; am. 1974, ch. 166, sec. 1, p. 1422; am. 1976, ch. 45, sec. 3, p. 124; am. 1981, ch. 318, sec. 4, p. 665; am. 1982, ch. 276, sec. 1, p. 708; am. 1987, ch. 172, sec. 1, p. 338; am. 1989, ch. 25, sec. 1, p. 29; am. 2021, ch. 337, sec. 1, p. 1027.]