TITLE 50

MUNICIPAL CORPORATIONS

CHAPTER 2

GENERAL PROVISIONS — GOVERNMENT — TERRITORY

50-235.  Tax levy for general and special purposes — rebates. (1) The city council of each city is hereby empowered to levy taxes for general revenue purposes not to exceed nine-tenths percent (.9%) of the market value for assessment purposes on all taxable property within the limits of the city in any one (1) year, and such levies for special purposes as are or may hereafter be provided, on all property within the limits of the city, taxable according to the laws of the state of Idaho, the valuation of such properties to be ascertained from the assessment rolls of the proper county.

(2)  The city council of each city is hereby empowered to issue property tax rebates from its general fund to property taxpayers in its jurisdiction. A city council voting to issue such property tax rebates shall pass an ordinance describing the total amount appropriated for the program, providing instructions and a deadline for property taxpayers to apply for the rebate, and setting forth the formula for determining the tax rebate amounts, the method of distributing rebates, and other matters necessary to administer the program. However, the ordinance is subject to the following limitations:

(a)  If a city chooses to have a property tax rebate program with the same parameters as the property tax reduction program provided for in chapter 7, title 63, Idaho Code, the state tax commission shall provide the city with a list of the names and addresses of all taxpayers within the city limits approved for benefits under the property tax reduction program so that the city can advise such taxpayers of the city program.

(b)  The total amount of any rebate by the city plus any amount paid on behalf of the applicant by the state of Idaho through the property tax reduction program may not exceed the amount of property taxes payable by the property owner on the applicable property.

(c)  A city is not required by this subsection to have a rebate program. The decision is completely within the discretion of the city council as to whether any rebate program pursuant to this subsection is appropriate in any given year. If a rebate program is funded in an amount insufficient to rebate all claims, the proper rebate claims shall be added up and every claimant’s rebate share reduced in a uniform amount.

History:

[50-235, added 1967, ch. 429, sec. 37, p. 1249; am. 1974, ch. 186, sec. 2, p. 1491; am. 1995, ch. 82, sec. 21, p. 233; am. 2022, ch. 97, sec. 1, p. 339.]