Idaho Statutes
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TITLE 22
AGRICULTURE AND HORTICULTURE
CHAPTER 3
FAIR DISTRICTS IN TWO OR MORE COUNTIES
22-307.  Revenue for fair purposes. Aside from the revenue derived from annual fairs or other exhibitions conducted, the necessary revenue shall be raised as follows: The board of directors shall meet the second week of November of each year, and shall make a budget of the amounts required in the conduct of the affairs of the district, for the current year. Included in the budget shall be an appropriation from the various counties forming the district. Each county’s assessment shall be determined by a formula, based upon population and assessed valuation. The board of directors shall certify to each board of county commissioners the amount of said budget, and the amount of revenue to be received from each county and shall file a copy thereof with the clerk of the board of county commissioners of each of the counties in said district, on or before the second week of December of each year. The respective boards of county commissioners of the counties comprising said district, shall meet in joint assembly with the directors of the fair district in January of each year, and shall at said meeting organize by electing a chairman and vice chairman and shall jointly consider the budget proposed by the board of directors of the district, and shall give such approval or make such recommendations as to them may seem proper and desirable; grant to the board of directors of the district such authority in connection with the proposed expenditures, as said commissioners, by a majority vote may decide, pass resolutions or adopt bylaws that may be necessary for the conduct of said fair, such action to be certified back to the respective counties by the board of directors of the fair district.
A majority vote shall be the vote of a majority of the commissioners present at said meeting, and said majority vote shall be binding upon the respective boards of commissioners of all the counties belonging to said district. If the county commissioners shall fail to hold such joint meeting, or shall fail to take any action, then the budget as prepared by the directors of the fair district shall be, without further action, deemed approved, and the sums of money apportioned to the respective counties in the district shall be the sums to be raised by special levy for said purpose. For the purpose of raising the aforesaid revenues, the board of county commissioners of each county in the district shall annually make a levy to raise the required sum apportioned to the respective counties, provided, however, that the said levy shall not exceed five thousandths percent (.005%) of the market value for assessment purposes on all of the taxable property in the county, the proceeds of which tax shall be paid into the treasury of the fair district and used for any purpose authorized by this act.

History:
[(22-307) 1925, ch. 131, sec. 7, p. 185; am. 1927, ch. 70, sec. 3, p. 86; I.C.A., sec. 22-307; am. 1941, ch. 167, sec. 2, p. 334; am. 1975, ch. 7, sec. 2, p. 11; am. 1976, ch. 45, sec. 27, p. 141; am. 1979, ch. 63, sec. 1, p. 167; am. 1995, ch. 82, sec. 3, p. 220; am. 1996, ch. 48, sec. 3, p. 142.]


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