63-1311A. ADVERTISEMENT OF AND HEARING ON FEE INCREASES. No taxing district may make a decision approving a fee increase that is in excess of five percent (5%) of the amount of the fee last collected or a decision imposing a new fee, unless it first holds a hearing upon such proposed fee increase or fee imposition at a regular or special meeting of the district’s governing body and after it gives public notice of such hearing in the manner provided in this section. Any taxing district that is required to hold a hearing and give public notice of the hearing as provided in this section, and which fails to do so, shall have the validity of all or a portion of the fee increase that it collects be voidable.
The taxing district shall give public notice of its intent to make a decision on a proposed fee increase, that is in excess of five percent (5%) of the amount of fees last collected prior to such decision, or a decision to impose a new fee by giving public notice either by advertising in at least one (1) newspaper as defined in section 60-106, Idaho Code, or by holding three (3) public meetings in three (3) different locations in the district or by a single mailing notice to all district residents, providing that the same information is given and providing the meeting shall be held not less than seven (7) days after mailing of the notice. An advertisement used to satisfy the requirements of this section shall be run once each week for the two (2) weeks preceding the week during which the hearing required by this section will be held. The advertisement shall state that the taxing district will meet on a certain day, time and place fixed in the advertisement, for the purpose of hearing public comments regarding any proposed fee increase beyond the limits prescribed by this section, or imposition of a new fee and to explain the reasons for such action.
History:
[63-1311A, added 1997, ch. 117, sec. 36, p. 333; am. 2007, ch. 159, sec. 1, p. 482.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 13 - MISCELLANEOUS PROVISIONS OF TAX LAW
Section 63-1301 - APPLICATION TO TAXING DISTRICTS.
Section 63-1302 - CANCELLATION AND REFUND OF PROPERTY TAX.
Section 63-1303 - ADJUSTMENT OF PROPERTY TAXES BY COUNTY COMMISSIONERS — DUTIES OF TAX COLLECTOR.
Section 63-1304 - ADJUSTMENT OF LATE CHARGES OR INTEREST.
Section 63-1305 - REFUND OR CREDIT OF PROPERTY TAXES BY ORDER OF COURT OR BOARD OF TAX APPEALS.
Section 63-1305C - TAXATION AND REFUND OF PROPERTY TAXES COLLECTED ON A TAX EXEMPT PROPERTY.
Section 63-1306 - PROCEDURE AND PROOF OF PAYMENT.
Section 63-1307 - TRANSMISSION OF FUNDS TO STATE TREASURER.
Section 63-1308 - PROPERTY TAX PAID UNDER PROTEST — APPORTIONMENT — ACTION FOR RECOVERY.
Section 63-1310 - DESTRUCTION OF PERSONAL PROPERTY.
Section 63-1311 - FEES FOR SERVICES.
Section 63-1311A - ADVERTISEMENT OF AND HEARING ON FEE INCREASES.
Section 63-1312 - MUNICIPAL PROPERTY TAXES — NOTIFICATION OF VALUATION.
Section 63-1314 - COSTS FOR PROFESSIONAL SERVICES TO BE LIEN ON PROPERTY.
Section 63-1315 - FUNDING OF A JUDICIALLY CONFIRMED OBLIGATION.
Section 63-1316 - ELECTION — AUTHORIZATION OF GOVERNING BODY.