Idaho State Statutes - Idaho Attorney Directory

The board of trustees shall, from
the list prepared by the county assessor or assessors, remove therefrom the
names of any persons and their property who have claimed exemption under this
act and shall prepare a budget for the expenses for the next year, the budget
together with the list of real property owners within the district and the
number of service units located on each parcel of real property subject to the
special assessment after all exemptions have been allowed as provided in this
act shall be presented by September first to the board or boards of county
commissioners of the counties, in whole or in part within the district, who
shall levy the assessment on service units found within their county as
requested by the trustees; provided however, the assessment shall not exceed
the sum of thirty dollars ($30.00) per annum per service unit and in the event
there is more than one (1) service unit located upon the parcel of real
property, for example, but not limited to, a motel, hotel, or apartment
structure or complex, the second and all subsequent service units' assessments
shall be at the rate of twenty per cent (20%) of the assessment made for that
year on the first service unit assessed. The board of county commissioners
shall levy the assessment in accordance with the request herein mentioned and
the assessment shall be certified and collected in the same manner provided by
law for the collection of real property taxes.

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