IDAPA 35.01.03.801 — LIMITATION ON BUDGET REQUESTS -- SPECIAL PLANT FACILITIES FUND LEVY

PROVISIONS.
Sections 63-802, 33-804, 33-317A, 33-909, 33-2729, 33-2113, 33-804A, Idaho Code
01.
Limits on Plant Facilities Funds. The following limits restrict plant facilities funds for any
school, community college, or library district:
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a.
The amount of property tax to be budgeted for said fund in any year cannot exceed four tenths of
one percent (0.4%) multiplied by the net taxable value of the taxing district as of the year prior to the first year in
which a plant facilities fund levy is made;
(7-1-24)
b.
No district with an existing plant facilities fund may levy for an additional plant facilities fund until
the existing plant facilities fund has expired.
(7-1-24)
02.
Exceptions to Limits. Limitations found in Subsection 01 of this rule do not apply to any state-
authorized plant facilities levy, established under Section 33-909, Idaho Code, or the cooperative service agency
(COSA) school plant facility levy established under Section 33-317A, Idaho Code.
(7-1-24)
03.
Plant Facilities Fund Extensions or Increases. Except for increases related to COSA school plant
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 802
Page 64
facility levies, any applicable district may hold an election to increase the amount to be levied pursuant to the
requirements of Section 33-804, Idaho Code. For the purpose of such increase, the total levy for plant facilities and
bonded indebtedness is computed as follows:
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a.
For the first year in which the increased or extended plant facilities fund levy is to be made, sum of
the amount to be levied for the plant facilities fund and for any bond fund in existence prior to the new plant facilities
fund;
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b.
Divide the sum computed in Subsection 801.03.a. by the district's net taxable value as of the year
immediately preceding the year in which the increased or extended plant facilities fund is to be levied.
(7-1-24)
04.
Cooperative Service Agency (COSA) School Plant Facility Fund Increases. Any school district
may hold an election to increase the amount to be levied pursuant to the requirements of Section 33-317A. The total
levy for school plant facilities is computed by combining the amount of the proposed COSA plant facility levy with
the most recent plant facilities levy.
(7-1-24)
05.
Maximum Amount of Increased Plant Facilities Fund. Except as provided in Subsection 801.04,
when any district increases its plant facilities fund, the maximum amount will not in any year exceed the limit found
in Paragraph 801.01.a. applied to the net taxable value of the year immediately preceding the first year the increased
fund is to be levied. This limitation will not apply to COSA school plant facility levies, which, in any year, will not
exceed four tenths of a percent (0.4%) multiplied by the net taxable value of the immediate prior year.
(7-1-24)
06.
Special Reporting Requirements for State-Authorized Plant Facilities Levy. When the state
Department of Education certifies a state-authorized plant facilities levy to any county under Section 33-909, Idaho
Code, the county clerk will forward a copy of such certification to the Tax Commission as an attachment to the L-2
Forms described in Rule 803 of these rules.
(7-1-24)
07.
Special Reporting for COSA. Any COSA plant facilities levy is reported on a separate line on the
L-2 Form defined in Rule 803 of these rules.
(7-1-24)