43-1510. TAX EXEMPTIONS. The following irrigation district property and the revenue therefrom shall be exempt from taxation: (1) water rights for the irrigation of lands; (2) irrigation structures described in section 63-602N(2), Idaho Code; (3) all property described in section 63-602N(3), Idaho Code; and (4) all parks and recreational facilities owned or maintained by an irrigation district pursuant to this title. Such property tax exemption shall not be subject to approval by the county board of equalization. Bonds and interim notes, and interest thereon, issued pursuant to the authority contained in this title shall be exempt from taxation under the Idaho income tax law.
History:
[43-1510, added 2007, ch. 136, sec. 1, p. 396; am. 2016, ch. 189, sec. 15, p. 522.]
Structure Idaho Code
Title 43 - IRRIGATION DISTRICTS
Chapter 15 - MISCELLANEOUS PROVISIONS OF DISTRICT LAW
Section 43-1501 - NAVIGATION AND MINING INDUSTRIES NOT IMPAIRED.
Section 43-1502 - PUBLICATION OF NOTICES.
Section 43-1503 - OTHER LAWS UNAFFECTED.
Section 43-1504 - EXISTING DISTRICTS TO BE GOVERNED BY THIS TITLE.
Section 43-1505 - IRRIGATION LATERAL DISTRICTS.
Section 43-1506 - CHANGE OF NAME OF IRRIGATION DISTRICTS.
Section 43-1507 - INVESTMENT OF CERTAIN FUNDS AUTHORIZED.
Section 43-1509 - RIGHT TO PURCHASE LANDS WHEN HOLDING TAX TITLE.