42-3214. LEVY AND COLLECTION OF TAXES. To levy and collect taxes as herein provided, the board shall, in each year, determine the amount of money necessary to be raised by taxation, taking into consideration other sources of revenue of the district, and shall fix a rate of levy which, when levied upon every dollar of assessed valuation of taxable property within the district, and with other revenues will raise the amount required by the district annually, to supply funds for paying expenses of organization and the costs of construction, operating and maintaining the works and equipment of the district, and promptly to pay in full, when due, all interest on the principal of bonds and other obligations of the district, and in the event of accruing defaults or deficiencies, an additional levy may be made as provided in section 42-3215. The board shall, on or before the first day of September of each year, certify to the board of county commissioners of each county within the district, or having a portion of its territory within the district, the rate so fixed with directions that at the time and in the manner required by law for levying taxes for county purposes, such board of county commissioners shall levy such tax upon the assessed valuation of all taxable property within the district, in addition to such other taxes as may be levied by such board of county commissioners at the rate so fixed and determined.
History:
[42-3214, added 1947, ch. 152, sec. 14, p. 364.]
Structure Idaho Code
Title 42 - IRRIGATION AND DRAINAGE -- WATER RIGHTS AND RECLAMATION
Chapter 32 - WATER AND SEWER DISTRICTS
Section 42-3201 - DECLARATION OF PURPOSE.
Section 42-3202 - DEFINITION OF TERMS.
Section 42-3202A - RECREATIONAL WATER AND/OR SEWER DISTRICT — DEFINITION.
Section 42-3202C - CHANGING STATUS OF DISTRICT.
Section 42-3203 - JURISDICTION TO ESTABLISH DISTRICTS.
Section 42-3204 - PETITION — CONTENTS — AMENDMENTS.
Section 42-3205 - BOND OF PETITIONERS.
Section 42-3206 - NOTICE OF HEARING ON PETITION — JURISDICTION.
Section 42-3207 - HEARINGS ON PETITIONS — ELECTION FOR ORGANIZATION AND DIRECTORS.
Section 42-3208 - QUALIFICATION OF MEMBERS OF BOARD.
Section 42-3210 - MEETINGS — VACANCIES.
Section 42-3211 - ELECTIONS — TERMS OF OFFICE.
Section 42-3211a - EXPIRATION OF TERM.
Section 42-3211b - DECISION TO ESTABLISH BOARD DIRECTOR ZONES.
Section 42-3212 - GENERAL POWERS OF BOARD.
Section 42-3214 - LEVY AND COLLECTION OF TAXES.
Section 42-3215 - LEVIES TO COVER DEFAULTS AND DEFICIENCIES.
Section 42-3216 - OFFICERS TO LEVY AND COLLECT TAXES.
Section 42-3217 - SINKING FUND.
Section 42-3218A - SUBDISTRICTS — AUTHORITY TO ESTABLISH — ELECTION.
Section 42-3218B - ESTABLISHMENT.
Section 42-3218C - NATURE AND POWERS.
Section 42-3218D - INDEBTEDNESS — BOND ISSUES.
Section 42-3219 - EXCLUSION OF PROPERTY PETITIONED — HEARING — ORDER.
Section 42-3220 - LIABILITY OF PROPERTY INCLUDED OR EXCLUDED.
Section 42-3221 - ISSUANCE OF NEGOTIABLE COUPON BONDS — FORM AND TERMS.
Section 42-3222 - INDEBTEDNESS OF DISTRICT — SUBMISSION OF PROPOSITION TO ELECTORATE.
Section 42-3223 - NOTICE OF ELECTION.
Section 42-3224 - CONDUCT OF ELECTION — CANVASS OF RETURNS.
Section 42-3225 - EFFECT OF ELECTION — SUBSEQUENT ELECTIONS.
Section 42-3226 - CORRECTION OF FAULTY NOTICES.
Section 42-3227 - SEPARABILITY.
Section 42-3228 - BUDGET AND HEARING.
Section 42-3229 - NOTICE OF HEARING.
Section 42-3230 - PUBLIC INSPECTION OF BUDGET — TIME AND PLACE.
Section 42-3231 - QUORUM OF BOARD AT HEARING.
Section 42-3232 - VALIDATION OF ACTS TAKEN PURSUANT TO THIS CHAPTER.
Section 42-3233 - MERGER AUTHORIZED.
Section 42-3234 - MAJORITY VOTE REQUIRED.
Section 42-3235 - VOTING PROCEDURE.
Section 42-3237 - COURT ORDER DECLARING MERGER.
Section 42-3238 - PRIVATE COMMUNITY SEWER SYSTEM — PROPERTIES EXEMPT FROM OTHER TAXATION.
Section 42-3239 - DISSOLUTION OF A DISTRICT UPON TRANSFER OF ASSETS TO MUNICIPALITY.
Section 42-3240 - ANNEXATION OR WITHDRAWAL OF AREA IN A CITY.