Idaho § 50-236 CAPITAL IMPROVEMENT FUND LEVY — LIMITATIONS

Idaho Statutes

§ 50-236 — CAPITAL IMPROVEMENT FUND LEVY — LIMITATIONS

Idaho § 50-236

Title 50MUNICIPAL CORPORATIONS

Ch. 2GENERAL PROVISIONS — GOVERNMENT — TERRITORY

This text of Idaho § 50-236 (CAPITAL IMPROVEMENT FUND LEVY — LIMITATIONS) 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 § 50-236 (2026).

Text

Cities are hereby empowered to establish a "Capital Improvements Fund", by ordinance, and levy a special tax not to exceed in the aggregate four-hundredths per cent (.04%) of market value for assessment purposes in any one (1) year. Said fund shall never exceed in the aggregate four-tenths per cent (.4%) of the market value for assessment purposes of the city. Such funds shall not be subject to the provisions of section 50-1014, Idaho Code. Said ordinance shall identify the specific purpose for which the capital improvements fund shall be used.

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Cities are hereby empowered to establish a "Capital Improvements Fund", by ordinance, and levy a special tax not to exceed in the aggregate four-hundredths per cent (.04%) of market value for assessment purposes in any one (1) year. Said fund shall never exceed in the aggregate four-tenths per cent (.4%) of the market value for assessment purposes of the city. Such funds shall not be subject to the provisions of section 50-1014, Idaho Code. Said ordinance shall identify the specific purpose for which the capital improvements fund shall be used.