63-801. ANNUAL STATE PROPERTY TAX LEVY. (1) The county commissioners in each county in this state must meet on the second Monday of September in each year to ascertain the tax rate necessary to be levied on each dollar of the valuation of all the taxable property in the county for such year in order to raise the amount of state taxes apportioned to such county by the state tax commission. The total of all levies must be within the limits prescribed by the laws of this state.
(2) In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted by section 9, article VII, of the constitution of the state of Idaho.
History:
[63-801 added 1996, ch. 98, sec. 9, p. 369.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 8 - LEVY AND APPORTIONMENT OF TAXES
Section 63-801 - ANNUAL STATE PROPERTY TAX LEVY.
Section 63-802 - LIMITATION ON BUDGET REQUESTS — LIMITATION ON TAX CHARGES — EXCEPTIONS.
Section 63-802A - NOTICE OF BUDGET HEARING.
Section 63-802C - ELECTION TO CREATE A NEW TAXING DISTRICT.
Section 63-803 - CERTIFICATION OF BUDGETS IN DOLLARS.
Section 63-804 - FILING COPY OF BUDGET.
Section 63-805 - ANNUAL LEVIES.
Section 63-806 - WARRANT REDEMPTION FUND.
Section 63-807 - LEVY BY NEW TAXING UNITS — DUTIES OF AUDITOR.
Section 63-808 - RECORD OF PROCEEDINGS.
Section 63-809 - UNAUTHORIZED LEVY — NOTIFICATION BY STATE TAX COMMISSION — ACTION TO SET ASIDE.
Section 63-810 - ERRONEOUS LEVY — CORRECTIVE ACTION.
Section 63-811 - COMPUTATION OF PROPERTY TAXES — DUTY OF COUNTY AUDITOR.
Section 63-812 - ACCOUNTING AND COLLECTION OF PROPERTY TAXES.