31-1424. DUTIES OF COUNTY COMMISSIONERS. The board of county commissioners, at the time of making the annual county levies, shall make a levy upon all the taxable property not exempt from taxation within each district within the county in the same amount as the levy made by the board of commissioners of each fire protection district, and shall certify such levy or levies to the county auditor, and said auditor shall extend such levy on the rolls of the county, as other county taxes are extended; such special taxes so levied, as aforesaid, shall constitute a lien upon the property so assessed and shall be due and payable at the same time and in all respects are to be collected in the same manner as the state and county taxes, except that the tax collector must keep a separate list thereof and must list said tax in his receipt to the taxpayers and must pay to the county treasurer as he pays other taxes, specify to the treasurer what taxes they are and take a separate receipt therefor, and keep separate accounts thereof.
History:
[(31-1424) 31-1421, added 1943, ch. 161, sec. 21, p. 324; am. 1947, ch. 219, sec. 2, p. 525; am. 1984, ch. 202, sec. 5, p. 497; am. and redesig. 2006, ch. 318, sec. 22, p. 1005.]
Structure Idaho Code
Title 31 - COUNTIES AND COUNTY LAW
Chapter 14 - FIRE PROTECTION DISTRICT
Section 31-1401 - PURPOSE AND POLICY OF LAW — SHORT TITLE.
Section 31-1402 - CREATION AND ORGANIZATION OF DISTRICT.
Section 31-1404 - NOTICE OF HEARING.
Section 31-1405 - NOTICE OF ELECTION.
Section 31-1406 - ELECTION — QUALIFICATION OF ELECTORS — CANVASS.
Section 31-1407 - CANVASS BY BOARD OF COMMISSIONERS — VALIDITY OF ORGANIZATION.
Section 31-1408 - FIRE PROTECTION BOARD — APPOINTMENT OF COMMISSIONERS — OATH.
Section 31-1409 - RESIDENCE QUALIFICATIONS OF COMMISSIONERS — TERM OF OFFICE — VACANCIES.
Section 31-1410A - DECISION TO INCREASE THE SIZE OF THE BOARD.
Section 31-1410B - DECISION TO DECREASE THE SIZE OF THE BOARD.
Section 31-1412 - ANNEXATION OF TERRITORY IN ADJOINING COUNTY.
Section 31-1413 - CONSOLIDATION OF DISTRICTS — HEARING — PROTEST — ELECTION.
Section 31-1414 - ELECTION FOR THE CONSOLIDATION OF DISTRICTS.
Section 31-1415 - ORGANIZATION OF BOARD — MEETINGS — OFFICERS — OFFICIAL BONDS.
Section 31-1417 - CORPORATE POWERS AND DUTIES OF BOARD OF FIRE PROTECTION COMMISSIONERS.
Section 31-1419 - FIRE PROTECTION DISTRICT HAS LEGAL TITLE TO PROPERTY.
Section 31-1420 - PROCEDURE FOR SALE, CONVEYANCE AND DISPOSITION OF PROPERTY.
Section 31-1421 - COMPENSATION AND BENEFITS — EXPENSES — LIABILITY.
Section 31-1422 - BUDGET AND HEARING — NOTICE OF HEARING — PUBLIC INSPECTION.
Section 31-1423 - LEVY — RECOMMENDED LEVY — ELECTION.
Section 31-1424 - DUTIES OF COUNTY COMMISSIONERS.
Section 31-1426 - HANDLING OF DISTRICT FUNDS.
Section 31-1427 - INDEBTEDNESS PROHIBITED — EXCEPTIONS.
Section 31-1428 - CARRY OVER — FUND BALANCE.
Section 31-1429 - INCLUSION, ANNEXATION OR WITHDRAWAL OF AREA IN CITIES.
Section 31-1432 - CONSTRUCTION OF CHAPTER.
Section 31-1433 - CONTINUATION OF EXISTING DISTRICTS — VALIDATING ACTS OF OFFICERS.
Section 31-1434 - ANY DISSOLUTION.
Section 31-1435 - SEPARABILITY.
Section 31-1436 - NONLIABILITY OF AGENCY FOR DELAY IN REPORT OF FIRE — EXCEPTION.
Section 31-1437 - LIABILITY FOR INDEBTEDNESS OF FIRE PROTECTION DISTRICTS AFTER BOUNDARY CHANGES.