TITLE 50

MUNICIPAL CORPORATIONS

CHAPTER 31

COMMUNITY INFRASTRUCTURE DISTRICT ACT

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.]