31-1426. HANDLING OF DISTRICT FUNDS. (1) The tax receipts collected by the county as provided for in section 31-1424, Idaho Code, and other funds shall immediately be paid over by the county treasurer to the treasurer of the fire protection district, who shall deposit the same in a bank and be handled in the manner prescribed by the state depository law and all other funds received, by or on behalf of the district, shall be deposited by the treasurer to the credit of the district fund and shall be drawn only upon voucher and by check bearing the signature of the treasurer and at least one (1) commissioner, or in the event that the treasurer is unavailable, checks may be signed by two (2) commissioners. Provided however, upon written resolution of the board, checks may be signed by designated representatives who have been bonded in amounts deemed appropriate by the board.
(2) It is hereby made the duty of the treasurer of the fire protection district to keep account of the district’s funds; to place to the credit of the district all moneys received by him from the collector of taxes or from any other officer charged with the collection of taxes as the proceeds of taxes levied by the fire protection board, or from any other sources, and of all other moneys belonging to the district and to pay over all moneys belonging to the district on legally drawn warrants or orders of the district officers entitled to draw the same.
(3) No checks or warrants shall be signed until it is determined that the payment has been legally authorized, that the money has been duly appropriated by the board, and that such appropriation has not been exhausted. No checks or warrants shall be drawn in excess of the moneys actually in the district treasury. Provided however, warrants may be issued in anticipation of a levy except as otherwise provided in this chapter. The district shall pay warrants presented for payment provided there is money in the treasury for that purpose.
(4) All warrants for the payment of an indebtedness of a fire protection district which are unpaid due to lack of funds shall bear interest at a rate to be fixed by the fire protection board from the date of the registering of such unpaid warrants with the treasurer. Provided however, that the dollar amount of the warrants shall not exceed the revenue provided for the year in which the indebtedness was incurred.
History:
[(31-1426) 31-1423, added 1943, ch. 161, sec. 23, p. 324; am. 1996, ch. 360, sec. 6, p. 1215; am. and redesig. 2006, ch. 318, sec. 24, p. 1006.]
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.