Idaho Statutes

§ 31-1428 — CARRY OVER — FUND BALANCE

Idaho § 31-1428
JurisdictionIdaho
Title 31COUNTIES AND COUNTY LAW
Ch. 14FIRE PROTECTION DISTRICT

This text of Idaho § 31-1428 (CARRY OVER — FUND BALANCE) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Idaho Code § 31-1428 (2026).

Text

The board of commissioners of a fire protection district may accumulate fund balances at the end of a fiscal year and carry over those fund balances into the ensuing fiscal year budget for equipping and maintaining the district. A "fund balance" is the excess of the assets of a fund over its liabilities and reserves.

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Legislative History

[(31-1428) 31-1424A, added 1993, ch. 329, sec. 1, p. 1228; am. and redesig. 2006, ch. 318, sec. 26, p. 1008.]

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Bluebook (online)
Idaho § 31-1428, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/31-1428.