31-3916. 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 ambulance service 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 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:
[31-3916, added 2020, ch. 209, sec. 14, p. 612.]
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.