31-4508. TAXATION. To the extent permitted by the constitution the property acquired by any county pursuant to this act is exempt from taxation except that during any period that such property is leased by or title thereto is retained under an installment purchase contract by such county taxes shall be payable to the same extent as if it were owned by such lessee and such installment purchaser and such taxes shall be paid by such lessee or installment purchaser.
History:
[31-4508, added 1975, ch. 52, sec. 8, p. 105.]
Structure Idaho Code
Title 31 - COUNTIES AND COUNTY LAW
Chapter 45 - POLLUTION CONTROL FINANCING
Section 31-4501 - SHORT TITLE.
Section 31-4502 - DECLARATION OF NECESSITY AND PURPOSE — LIBERAL CONSTRUCTION.
Section 31-4503 - DEFINITIONS.
Section 31-4506 - SECURITY FOR REVENUE BONDS.
Section 31-4507 - PAYMENT OF REVENUE BONDS — NONLIABILITY OF STATE AND COUNTY.
Section 31-4509 - CONVEYANCE OF TITLE TO LESSEE.
Section 31-4510 - POWERS NOT RESTRICTED — LAW COMPLETE IN ITSELF — ELECTION.
Section 31-4511 - INVESTMENT OF FUNDS.
Section 31-4512 - BONDS ELIGIBLE FOR INVESTMENT.
Section 31-4513 - EXEMPTION FROM CONSTRUCTION AND BIDDING REQUIREMENTS FOR PUBLIC BUILDINGS.
Section 31-4514 - JOINT OPERATION.
Section 31-4515 - TAX EXEMPTION.
Section 31-4516 - BOND ELECTIONS — VALIDATION OF ELECTIONS AND BONDS.