GENERAL PROVISIONS — GOVERNMENT — TERRITORY
50-236. Capital improvement fund levy — Limitations. Cities are hereby empowered to establish a "Capital Improvements Fund", by ordinance, and levy a special tax not to exceed in the aggregate four-hundredths per cent (.04%) of market value for assessment purposes in any one (1) year. Said fund shall never exceed in the aggregate four-tenths per cent (.4%) of the market value for assessment purposes of the city. Such funds shall not be subject to the provisions of section 50-1014, Idaho Code. Said ordinance shall identify the specific purpose for which the capital improvements fund shall be used.
[50-236, added 1967, ch. 429, sec. 43, p. 1249; am. 1980, ch. 350, sec. 21, p. 906.]
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