Exemptions and exclusions
Known as the Community Infrastructure District Act
The act spans §§ 50-3101 to 50-3121 (21 sections).
I.C., § 50-3117, as added by 2008, ch. 410, § 1, p. 1159.
(1) All public utilities, as defined in section 61-129, Idaho Code, shall be exempt from taxation under this chapter.
(2) No railroad right-of-way may be included within a community infrastructure district without the consent of the railroad.
(3) No personal property within a community infrastructure district shall be subject to taxation under this chapter.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.