IDAPA 35.01.03.808 — ADDITIONAL DOCUMENTATION BY TAXING DISTRICTS NOT LEVYING AGAINST ALL

TAXABLE PROPERTY.
Sections 25-2401, 31-1425, 31-3908A, 42-3115, 42-3708, 42-4116, 50-3113, 63-510 63-803, Idaho Code
01.
Documentation of Categories to be Taxed. If the taxing district elects the property categories to
be taxed, documentation of such election must be submitted by the taxing district to each county clerk, who will then
submit the documentation to the Tax Commission by the first Monday in August in the first year in which the election
takes place and in any year in which the categories elected to be taxed change.
(7-1-24)
02.
Fire Districts.
(7-1-24)
a.
Public Utility Agreements. Written agreements with public utilities permitting property taxes to be
levied for fire protection of all or a portion of the property of the public utility, pursuant to Section 31-1425(1), Idaho
Code, must be submitted. Such agreements need only be submitted once, provided there is no change and such
agreements are on file with the county clerk and Tax Commission.
(7-1-24)
b.
Exemption of all or a portion of unimproved real property and taxable personal property.
Exemption of this property must be documented in the fire district's formation ballot or other documents creating the
fire district or by an ordinance enacted pursuant to Section 31-1425(2), Idaho Code, by the Board of County
Commissioners, of each county in which the fire district is located. If the county does not have the necessary
documentation, it must be submitted by the fire district by the third Monday in July of the first year in which the fire
district intends to levy property taxes on this basis. If such documentation is not available, the fire district levy is
against all otherwise taxable locally assessed property.
(7-1-24)
03.
Flood Control, Levee, Watershed Improvement, Community Infrastructure Districts, and
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 810
Page 75
Herd Districts. No special documentation is required.
(7-1-24)
04.
Ambulance Districts. Exemption of all or a portion of unimproved real property and taxable
personal property is documented by an ordinance enacted pursuant to Section 31-3908A, Idaho Code. Absent
documentation, the ambulance district levy is against all otherwise taxable property.
(7-1-24)
05.
Abstracts Showing Value of Property Against Which Levy is to be Applied. For taxing districts
not levying property tax against all otherwise taxable property, abstracts must be submitted as required in Rule 115 of
these rules.
(7-1-24)