Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-1311
Fees for services
# (1)
Notwithstanding any other provision of law, the governing board of any taxing district may impose and cause to be collected fees for those services provided by that district which would otherwise be funded by property tax revenues. The fees collected pursuant to this section shall be reasonably related to, but shall not exceed, the actual cost of the service being rendered.
# (2)
No charge, other than property taxes shall be included on a tax notice unless the taxing district placing such charge has received approval by the board of county commissioners to place such charge on the tax notice and meets the criteria set forth in section 63-902 , Idaho Code.
Amendment history
63-1311, added 1996, ch. 98, sec. 14, p. 393; am. 1997, ch. 117, sec. 35, p. 333.
Source: view the official text
In this chapter (18 sections)
- 63-1301 · Application to taxing districts
- 63-1302 · Cancellation and refund of property tax
- 63-1303 · Adjustment of property taxes by county commissioners — Duties…
- 63-1304 · Adjustment of late charges or interest
- 63-1305 · Refund or credit of property taxes by order of court or board…
- 63-1305C · taxation and Refund of property taxes collected on a tax…
- 63-1306 · Procedure and proof of payment
- 63-1307 · Transmission of funds to state treasurer
- 63-1308 · Property tax paid under protest — Apportionment — Action for…
- 63-1309 · Special taxing district or bond proposal defeated in election…
- 63-1310 · Destruction of personal property
- 63-1311 · Fees for services
- 63-1311A · Advertisement of and hearing on fee increases
- 63-1312 · Municipal property taxes — Notification of valuation
- 63-1313 · Limitation on property taxes — Value of real and personal…
- 63-1314 · Costs for professional services to be lien on property
- 63-1315 · funding of a judicially confirmed obligation
- 63-1316 · ELECTION — AUTHORIZATION OF GOVERNING BODY