50-3117. EXEMPTIONS AND EXCLUSIONS. (1) All public utilities, as defined in section 61-129, Idaho Code, shall be exempt from taxation under this chapter.
(2) No railroad right-of-way may be included within a community infrastructure district without the consent of the railroad.
(3) No personal property within a community infrastructure district shall be subject to taxation under this chapter.
History:
[50-3117, added 2008, ch. 410, sec. 1, p. 1159.]
Structure Idaho Code
Title 50 - MUNICIPAL CORPORATIONS
Chapter 31 - COMMUNITY INFRASTRUCTURE DISTRICT ACT
Section 50-3101 - PURPOSE, RELATIONSHIP WITH OTHER LAWS AND SHORT TITLE.
Section 50-3102 - DEFINITIONS.
Section 50-3103 - CREATION OF DISTRICT.
Section 50-3104 - DISTRICT ORGANIZATION.
Section 50-3105 - DISTRICT POWERS.
Section 50-3106 - CHANGE IN DISTRICT BOUNDARIES — AMEND GENERAL PLAN.
Section 50-3108 - GENERAL OBLIGATION BONDS — ELECTION — MAXIMUM INDEBTEDNESS ALLOWED — LEVY.
Section 50-3109 - SPECIAL ASSESSMENTS — BONDS.
Section 50-3110 - REVENUE BONDS — ELECTION.
Section 50-3111 - TERMS OF BONDS.
Section 50-3112 - NOTICE AND CONDUCT OF ELECTION.
Section 50-3113 - COST OF ADMINISTRATION.
Section 50-3114 - ANNUAL FINANCIAL STATEMENTS AND ESTIMATES — ANNUAL BUDGET — CERTIFICATION.
Section 50-3116 - DISSOLUTION OF DISTRICT.
Section 50-3117 - EXEMPTIONS AND EXCLUSIONS.
Section 50-3118 - LIMITATION OF LIABILITY.
Section 50-3119 - APPEAL — EXCLUSIVE REMEDY — CONCLUSIVENESS.