Idaho Code
Chapter 41 - TELEVISION TRANSLATOR STATIONS
Section 31-4117 - EXEMPTIONS FROM TAX ASSESSMENT.

31-4117. EXEMPTIONS FROM TAX ASSESSMENT. The real property owners of service units within the translator district who do not receive the signal of the translator station or who receive direct reception from the station from which the translator repeats a signal or receive service through the medium of a community antenna system on which they are subscribers in good standing, shall be exempt from the payment of the tax for the support of the translator district provided they file an affidavit setting forth any of the grounds above mentioned. The affidavit shall be filed with the board of trustees who shall upon the receipt of the affidavit have the names of the persons and their property, so exempted from the assessment, stricken from the list certified to the board of county commissioners and shall not be liable for the assessment. This exemption shall only be effective as long as the property owner filing the affidavit continues to meet the above stated grounds for exemption.

History:
[31-4117, added 1969, ch. 308, sec. 17, p. 944.]