Idaho State Statutes - Idaho Attorney Directory

Any county or municipality may levy on all
of the taxable property of said county or said municipality, for the purpose
of building and maintaining an airport either within or without the boundaries
of such county or municipality, a tax not to exceed four hundredths percent
(.04%) of market value for assessment purposes, on all taxable property within
such county or such municipality, provided, however, that this section does
not constitute a limitation upon the powers of cities as provided in section
50-321, Idaho Code.

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