REVENUE AND TAXATION
LEVY AND APPORTIONMENT OF TAXES
63-801. Annual state property tax levy. (1) The county commissioners in each county in this state must meet on the second Monday of September in each year to ascertain the tax rate necessary to be levied on each dollar of the valuation of all the taxable property in the county for such year in order to raise the amount of state taxes apportioned to such county by the state tax commission. The total of all levies must be within the limits prescribed by the laws of this state.
(2) In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted by section 9, article VII, of the constitution of the state of Idaho.
[63-801 added 1996, ch. 98, sec. 9, p. 369.]