TITLE 63

REVENUE AND TAXATION

CHAPTER 13

MISCELLANEOUS PROVISIONS OF TAX LAW

63-1316.  ELECTION — AUTHORIZATION OF GOVERNING BODY. (1)  No nonschool taxing district shall exercise any powers provided pursuant to section 63-1315, Idaho Code, unless a majority of qualified electors have voted to approve the obligation provided for in section 63-1315, Idaho Code, within the five (5) years prior to the budget request.

(2)  The election provided for in this section shall be held in accordance with the provisions of section 34-106, Idaho Code.

History:

[63-1316, added 2019, ch. 205, sec. 2, p. 626.]