63-802A. NOTICE OF BUDGET HEARING. (1) Not later than April 30 of each year, each taxing district shall set and notify the county clerk of the date and location set for the budget hearing of the district. If no budget hearing is required by law, the county clerk shall be so notified.
(2) Beginning in 2003, a taxing district that fails to comply with subsection (1) of this section shall be prohibited from including in its budget any budget increase otherwise permitted by either subsection (1)(a) or (1)(e) of section 63-802, Idaho Code.
(3) If a taxing district wishes to change the time and location of such budget hearing as stated on the assessment notice, it shall publish such change of time and location in advance of such hearing as provided by law.
History:
[63-802A, added 1999, ch. 36, sec. 1, p. 73; am. 2000, ch. 265, sec. 1, p. 743; am. 2006, 1st Ex. Sess., ch. 1, sec. 16, p. 59.]
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.