31-1425. EXEMPTIONS. (1) All public utilities, as defined in section 61-129, Idaho Code, shall be exempt from taxation under the provisions of this chapter and shall not be entitled to the privileges or protection hereby provided without their consent in writing filed with the clerk of the board of county commissioners. Provided however, the board of fire protection commissioners, may enter into an agreement with a public utility for the purpose of affording the privileges or protection provided by the fire protection district to all, or such portion, of the property of the public utility as may be agreed upon between the parties and upon such terms and conditions as may be mutually agreed upon between the parties to the agreement.
(2) The board of county commissioners, upon application and recommendation of the board of fire protection commissioners, may, by an ordinance enacted by not later than the second Monday of July, exempt all or a portion of the unimproved real property within the district from taxation, and may exempt all or a portion of the taxable personal property within the district from taxation. Any ordinance of the board of county commissioners granting an exemption from taxation under the provisions of this section must provide that each category of property is treated uniformly. Notice of intent to adopt an ordinance which exempts unimproved real property shall be provided to property owners of record in substantially the same manner as required in section 67-6511(2)(b), Idaho Code, as if the ordinance were making a zoning district boundary change.
History:
[(31-1425) 31-1422, added 1943, ch. 161, sec. 22, p. 324; am. 1985, ch. 153, sec. 1, p. 410; am. 1996, ch. 105, sec. 1, p. 407; am. and redesig. 2006, ch. 318, sec. 23, p. 1006; am. 2013, ch. 216, sec. 4, p. 510.]
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.