Idaho Statutes

§ 50-3117 — EXEMPTIONS AND EXCLUSIONS

Idaho·Title 50 MUNICIPAL CORPORATIONS·Ch. 31 COMMUNITY INFRASTRUCTURE DISTRICT ACT
(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.

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Legislative History

[50-3117, added 2008, ch. 410, sec. 1, p. 1159.]

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