58-336. STATE LANDS — ASSESSMENT FOR LOCAL BENEFITS. All lands, including school lands, granted lands, escheated lands, or other lands owned by the state of Idaho in fee simple, situated within the limits of any incorporated city, town or local improvement district in this state, may be assessed and charged for the cost of local benefits specially benefiting such lands which may be ordered by the proper authorities of any such city, town or local improvement district:
Provided, that the leasehold, contractual or possessory interest of any person, firm, association, private or municipal corporation in any such lands shall be charged and assessed in the proportional amount such leasehold contractual or possessory interest is benefited;
Provided further, that the interest of the state in such property shall not be sold to satisfy the lien of such assessment, but only such interest or contract or other right therein as may be in private ownership shall be subject to such sale.
Provided further, that nothing in this act shall be construed to authorize the payment by the state of Idaho or any agency thereof of any tax levied by any local unit of government.
History:
[58-336, added 1951, ch. 239, sec. 1, p. 497.]
Structure Idaho Code
Chapter 3 - APPRAISEMENT, LEASE, AND SALE OF LANDS
Section 58-301 - APPRAISEMENT — FEE — REAPPRAISEMENT — APPROPRIATION FOR APPRAISEMENT.
Section 58-302 - GRAZING MANAGEMENT PLANS.
Section 58-304A - FORFEITURE OF COTTAGE SITE LEASES — NEW LEASES — COLLECTIONS — DISPOSITION.
Section 58-306 - NOTICE OF LIEN FOR RENT.
Section 58-307 - TERM OF LEASE — APPLICATION FOR RENEWAL — ALLOWANCE FOR IMPROVEMENTS.
Section 58-308 - IMPROVEMENTS — FILING OF RECEIPT FOR PAYMENT — MISTAKE AND FRAUD.
Section 58-309 - BOND OF LESSEE — PENALTY.
Section 58-310 - TWO OR MORE APPLICANTS FOR SAME LAND — AUCTION OF LEASE.
Section 58-311 - LEASES OF MINERAL SPRINGS.
Section 58-312 - OCCUPATION OF LAND WITHOUT LEASE — PENALTY — SUIT FOR CIVIL DAMAGES.
Section 58-313 - SALE OF STATE LAND.
Section 58-314 - PLACE AND TERMS OF SALE — CASH SALES — NOXIOUS WEED DISTRICTS.
Section 58-317 - SALES OF LESS THAN LEGAL SUBDIVISIONS.
Section 58-318 - SUPPLYING LOST CERTIFICATES.
Section 58-319 - LAND BOARD TO DETERMINE VALIDITY OF CLAIMS.
Section 58-320 - LANDS EXEMPT FROM TAXATION.
Section 58-321 - REBATES OF UNEARNED INTEREST ON CERTIFICATES OF SALE.
Section 58-322 - REBATES OF ERRONEOUS PAYMENTS OF PRINCIPAL OR INTEREST.
Section 58-323 - UNEARNED INTEREST — CERTIFICATE OF REBATE — ALLOWANCE AND PAYMENT.
Section 58-331 - DESIGNATION OF SURPLUS REAL PROPERTY.
Section 58-332 - DISPOSAL OF SURPLUS REAL PROPERTY.
Section 58-333 - DISPOSITION OF PROCEEDS OF SALE.
Section 58-334 - COSTS OF SALE AND TRANSFER.
Section 58-335 - LANDS EXEMPT FROM ACT.
Section 58-335A - OTHER LANDS EXEMPT FROM ACT.
Section 58-335B - GOVERNOR’S HOUSING COMMITTEE LANDS EXEMPT FROM ACT.
Section 58-336 - STATE LANDS — ASSESSMENT FOR LOCAL BENEFITS.