31-3908A. EXEMPTIONS FROM TAXATION. The board of county commissioners, upon application, 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:
[31-3908A, added 1996, ch. 152, sec. 1, p. 492; am. 2013, ch. 216, sec. 5, p. 510.]
Structure Idaho Code
Title 31 - COUNTIES AND COUNTY LAW
Chapter 39 - AMBULANCE SERVICE
Section 31-3901 - AUTHORIZATION TO ESTABLISH AMBULANCE SERVICE — SPECIAL LEVY.
Section 31-3902 - COUNTY TREASURERS TO ESTABLISH AMBULANCE SERVICE FUND.
Section 31-3903 - AMBULANCE SERVICE — POWERS AND DUTIES OF BOARD OF COUNTY COMMISSIONERS.
Section 31-3904 - AMBULANCE SERVICE — FEES.
Section 31-3906 - AMBULANCE SERVICE — COOPERATIVE AGREEMENTS.
Section 31-3907 - AMBULANCE SERVICE — TERMINATION OF.
Section 31-3908 - AMBULANCE DISTRICT AUTHORIZED — DISTRICTS FORMED BEFORE JULY 1, 2020.
Section 31-3908A - EXEMPTIONS FROM TAXATION.
Section 31-3909 - IMMUNITY OF AMBULANCE ATTENDANT.
Section 31-3910 - CONSENT FOR EMERGENCY MEDICAL TREATMENT.
Section 31-3911 - AMBULANCE SERVICE DISTRICT — DISTRICTS FORMED ON AND AFTER JULY 1, 2020.
Section 31-3913 - ORGANIZATION OF BOARD — MEETINGS — OFFICERS — OFFICIAL BONDS.
Section 31-3914 - CORPORATE POWERS AND DUTIES OF BOARD OF AMBULANCE SERVICE COMMISSIONERS.
Section 31-3915 - LEVY — ELECTION.
Section 31-3916 - DUTIES OF COUNTY COMMISSIONERS.
Section 31-3917 - HANDLING OF DISTRICT FUNDS.
Section 31-3918 - INDEBTEDNESS PROHIBITED — EXCEPTIONS.
Section 31-3919 - CARRY OVER — FUND BALANCE.