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.
[50-3117, added 2008, ch. 410, sec. 1, p. 1159.]