63-809. UNAUTHORIZED LEVY — NOTIFICATION BY STATE TAX COMMISSION — ACTION TO SET ASIDE. (1) The state tax commission shall carefully examine the statements furnished to it, as provided in section 63-808, Idaho Code. On or before the fourth Monday in October, the state tax commission shall notify the county commissioners of each county of the approval of all previously certified levies. The state tax commission shall also notify the county commissioners of each county and the governing authorities of any city, school district, or any other taxing district or municipality no later than the fourth Monday of October if it appears that the county commissioners or governing authorities have fixed a levy or certified a property tax budget increase that exceeds any limitation provided by law.
(2) If it appears that the county commissioners of any county have fixed a levy for any purpose or purposes not authorized by law, or in excess of the maximum provided by law for any purpose or purposes, the state tax commission shall thereupon notify the attorney general, and if it appears that the governing authorities of any city, school district, or any other district or municipality to which is delegated by law the authority to levy property taxes, have fixed a levy for any purpose or purposes not authorized by law or in excess of the maximum provided by law for any purpose or purposes, the commission shall on or before the fourth Monday in October notify the board of county commissioners, county treasurer and county attorney of the county in which it appears that such unauthorized or excess levy has or levies have been fixed.
(3) The attorney general or the county attorney so notified shall immediately bring suit in a court of proper jurisdiction against the county commissioners or governing authorities of any city, school district or other district or municipality levying such unauthorized or excess levy to set aside such levy as being illegal.
(4) Any necessary expenses incurred by the attorney general or the county attorney in the prosecution of such action shall be borne by the county in which the suit was brought.
History:
[63-809 added 1996, ch. 98, sec. 9, p. 374; am. 2000, ch. 433, sec. 1, p. 1390.]
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.