Idaho Code
Chapter 52 - GROUND WATER DISTRICTS
Section 42-5237 - TAX EXEMPTION.

42-5237. TAX EXEMPTION. Interim notes, and the interest thereon, issued pursuant to the authority contained in this chapter shall be exempt from taxation under the Idaho income tax law.

History:
[42-5237, added 1995, ch. 290, sec. 1, p. 1001.]

Structure Idaho Code

Idaho Code

Title 42 - IRRIGATION AND DRAINAGE -- WATER RIGHTS AND RECLAMATION

Chapter 52 - GROUND WATER DISTRICTS

Section 42-5201 - SHORT TITLE — TITLE OF DISTRICTS — DEFINITIONS.

Section 42-5202 - ESTABLISHMENT OF GROUND WATER DISTRICTS.

Section 42-5203 - PETITION FOR ORGANIZATION — MAP — BOND.

Section 42-5204 - NOTICE OF PRESENTATION TO COUNTY COMMISSION.

Section 42-5205 - NOTICE OF COUNTY COMMISSION HEARING.

Section 42-5206 - EXAMINATION BY DEPARTMENT OF WATER RESOURCES — REPORT TO COUNTY COMMISSION — AMENDMENT OF PLAN.

Section 42-5207 - ORGANIZATION HEARING BEFORE COUNTY COMMISSION — ORDER OF COUNTY COMMISSION.

Section 42-5208 - DIVISIONS OF DISTRICT FOR ELECTION OF DIRECTORS.

Section 42-5209 - NOTICE OF ELECTION.

Section 42-5210 - QUALIFICATIONS OF VOTERS FOR DISTRICT ELECTIONS.

Section 42-5211 - CONDUCT OF ELECTIONS.

Section 42-5212 - REGISTRATION NOT REQUIRED.

Section 42-5213 - CANVASS OF VOTES — COMPLETION OF ORGANIZATION.

Section 42-5214 - GROUND WATER USERS INCLUDED WITHIN THE DISTRICT — NOTICE AND HEARING FOR MEMBERS INCLUDED IN DISTRICT AFTER MARCH 31, 2005 — ORDER — APPEAL AND CONCLUSIVENESS.

Section 42-5215 - LIMITATION ON PROCEEDINGS AFFECTING VALIDITY.

Section 42-5216 - ORGANIZATIONAL MEETING OF BOARD.

Section 42-5217 - TREASURER’S OFFICIAL BONDS.

Section 42-5218 - ELECTION, TERM OF OFFICE, NOMINATIONS AND QUALIFICATIONS.

Section 42-5218A - WHEN ELECTION NOT REQUIRED.

Section 42-5218B - NOTICE OF ELECTION.

Section 42-5218C - CONDUCT OF ELECTIONS.

Section 42-5218D - CANVASS OF RETURNS — DECLARATION OF WINNERS.

Section 42-5219 - DIRECTORS AT LARGE.

Section 42-5223 - BOARD OF DIRECTORS — OFFICERS — MEETINGS — COMPENSATION — VACANCIES.

Section 42-5224 - POWERS AND DUTIES OF BOARD OF DIRECTORS.

Section 42-5225 - AUTHORITY TO CONSTRUCT AND OPERATE GROUND WATER RECHARGE OR STORAGE PROJECT.

Section 42-5226 - INTERSECTIONS WITH STREETS, RAILROADS, WATERCOURSES.

Section 42-5227 - OFFICERS MUST NOT BE INTERESTED IN CONTRACTS.

Section 42-5228 - INDEMNIFICATION OF OFFICERS, DIRECTORS, EMPLOYEES AND AGENTS.

Section 42-5229 - REPORT TO DEPARTMENT OF WATER RESOURCES.

Section 42-5230 - STATEMENT OF FINANCIAL CONDITION.

Section 42-5231 - COUNTY COMMISSION TO HAVE ACCESS TO BOOKS.

Section 42-5232 - LEVY OF ASSESSMENTS.

Section 42-5233 - POWER TO INCUR INDEBTEDNESS — ASSESSMENTS TO SECURE REPAYMENT — WARRANTS.

Section 42-5234 - ELECTION FOR INDEBTEDNESS — REFERENDUM PETITION.

Section 42-5235 - JUDICIAL EXAMINATION.

Section 42-5236 - JUDICIAL PROCEEDINGS TO TEST VALIDITY.

Section 42-5237 - TAX EXEMPTION.

Section 42-5238 - LIBERAL CONSTRUCTION.

Section 42-5239 - LENDING INSTITUTIONS — RIGHT TO COMPEL ASSESSMENTS — ALTERNATIVE REMEDY.

Section 42-5240 - LIEN OF ASSESSMENT.

Section 42-5241 - PAYMENT OF ASSESSMENTS — WHEN DELINQUENT — INTEREST AND PENALTIES.

Section 42-5242 - ENTRY OF DELINQUENT ASSESSMENTS — FILING OF DELINQUENCY LIST.

Section 42-5243 - REDEMPTION AND SALE OF PROPERTY SUBJECT TO DELINQUENT ASSESSMENTS.

Section 42-5244A - APPORTIONMENT OF MITIGATION PLAN OBLIGATIONS.

Section 42-5244B - DELINQUENT ASSESSMENTS — NONCOMPLIANCE WITH MITIGATION PLAN.

Section 42-5245 - PETITION FOR ANNEXATION OF LAND.

Section 42-5246 - NOTICE OF PETITION.

Section 42-5247 - HEARING ON PETITION.

Section 42-5248 - ASSESSMENTS AGAINST ANNEXED LANDS.

Section 42-5249 - ORDER ACCEPTING OR REJECTING PETITION.

Section 42-5250 - ORDER TO BE RECORDED.

Section 42-5251 - PETITION FOR EXCLUSION OF LANDS — GROUND WATER IRRIGATED LANDS — LANDS OF NONIRRIGATOR — LANDS MAY REMAIN IN THE DISTRICT FOR MITIGATION PURPOSES.

Section 42-5252 - CONTENTS OF PETITION — REPRESENTATIONS, CERTIFICATION AND LIABILITY — WAIVER OF BENEFITS UPON EXCLUSION.

Section 42-5253 - ORDER OF EXCLUSION.

Section 42-5254 - SURVEY OF LAND TO BE EXCLUDED.

Section 42-5255 - COSTS OF EXCLUDING LAND.

Section 42-5256 - CHANGES TO BE FILED FOR RECORD.

Section 42-5257 - EXCLUSION — EFFECT — OBLIGATIONS OUTSTANDING — ENFORCEMENT — PAYMENT — CERTIFICATE.

Section 42-5258 - REINSTATEMENT OF LANDS.

Section 42-5259 - PARTICIPATION BY NONMEMBER IN DISTRICT SOLELY FOR MITIGATION PURPOSES.

Section 42-5260 - PETITION TO ANNEX STATE LAND.

Section 42-5261 - PETITION FOR DISSOLUTION OF DISTRICT.

Section 42-5262 - CALL FOR ELECTION ON DISSOLUTION PETITION.

Section 42-5263 - NOTICE OF DISSOLUTION ELECTION.

Section 42-5264 - CONDUCT OF DISSOLUTION ELECTION.

Section 42-5265 - CANVASS OF RETURNS ON ELECTION FOR DISSOLUTION.

Section 42-5266 - PETITION FOR CONFIRMATION OF DISSOLUTION BY DISTRICT COURT.

Section 42-5267 - CHARACTER OF PROCEEDINGS FOR CONFIRMATION.

Section 42-5268 - DECREE OF CONFIRMATION.

Section 42-5269 - DISSOLUTION WITHOUT ELECTION — PETITION — CONDITIONS.

Section 42-5270 - DISSOLUTION WITHOUT ELECTION — PARTIES.

Section 42-5271 - DISSOLUTION WITHOUT ELECTION — APPOINTMENT OF OFFICER TO MARSHAL ASSETS — DECREE.

Section 42-5272 - DISSOLUTION — APPEAL.

Section 42-5273 - CONSOLIDATION OF TWO OR MORE GROUND WATER DISTRICTS.

Section 42-5274 - PROCEDURE FOR CONSOLIDATING ONE GROUND WATER DISTRICT WITHIN ANOTHER HAVING SUBSTANTIALLY LARGER GROUND WATER DIVERSIONS.

Section 42-5275 - EXERCISE OF POWERS UNDER THIS CHAPTER BY IRRIGATION DISTRICTS ORGANIZED UNDER TITLE 43.

Section 42-5276 - INCLUSION OF IRRIGATION DISTRICTS ORGANIZED UNDER TITLE 43.