Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-1311A

Advertisement of and hearing on fee increases

Official textlegislature.idaho.govlast amended
63-1311A.  No taxing district may make a decision approving a fee increase that is in excess of five percent (5%) of the amount of the fee last collected or a decision imposing a new fee, unless it first holds a hearing upon such proposed fee increase or fee imposition at a regular or special meeting of the district’s governing body and after it gives public notice of such hearing in the manner provided in this section. Any taxing district that is required to hold a hearing and give public notice of the hearing as provided in this section, and which fails to do so, shall have the validity of all or a portion of the fee increase that it collects be voidable.
The taxing district shall give public notice of its intent to make a decision on a proposed fee increase, that is in excess of five percent (5%) of the amount of fees last collected prior to such decision, or a decision to impose a new fee by giving public notice either by advertising in at least one (1) newspaper as defined in section 60-106, Idaho Code, or by holding three (3) public meetings in three (3) different locations in the district or by a single mailing notice to all district residents, providing that the same information is given and providing the meeting shall be held not less than seven (7) days after mailing of the notice. An advertisement used to satisfy the requirements of this section shall be run once each week for the two (2) weeks preceding the week during which the hearing required by this section will be held. The advertisement shall state that the taxing district will meet on a certain day, time and place fixed in the advertisement, for the purpose of hearing public comments regarding any proposed fee increase beyond the limits prescribed by this section, or imposition of a new fee and to explain the reasons for such action.
Amendment history

63-1311A, added 1997, ch. 117, sec. 36, p. 333; am. 2007, ch. 159, sec. 1, p. 482.

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In this chapter (18 sections)
  1. 63-1301 · Application to taxing districts
  2. 63-1302 · Cancellation and refund of property tax
  3. 63-1303 · Adjustment of property taxes by county commissioners — Duties…
  4. 63-1304 · Adjustment of late charges or interest
  5. 63-1305 · Refund or credit of property taxes by order of court or board…
  6. 63-1305C · taxation and Refund of property taxes collected on a tax…
  7. 63-1306 · Procedure and proof of payment
  8. 63-1307 · Transmission of funds to state treasurer
  9. 63-1308 · Property tax paid under protest — Apportionment — Action for…
  10. 63-1309 · Special taxing district or bond proposal defeated in election…
  11. 63-1310 · Destruction of personal property
  12. 63-1311 · Fees for services
  13. 63-1311A · Advertisement of and hearing on fee increases
  14. 63-1312 · Municipal property taxes — Notification of valuation
  15. 63-1313 · Limitation on property taxes — Value of real and personal…
  16. 63-1314 · Costs for professional services to be lien on property
  17. 63-1315 · funding of a judicially confirmed obligation
  18. 63-1316 · ELECTION — AUTHORIZATION OF GOVERNING BODY
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