Idaho State Statutes - Idaho Attorney Directory

(1) If a board of county
commissioners desires to establish a county justice fund, it shall publish
notice of intent to do so in conjunction with the proposed budget publication
required in section 31-1604, Idaho Code, and shall depict such proposal in the
proposed county budget in a manner consistent with the provisions of section
31-1603, Idaho Code.
(2) Establishment of a county justice fund shall proportionately reduce
the allowable property tax charges for remaining expenses in the county
current expense fund. For purposes of achieving a proportionate reduction, the
following procedure shall be followed:
(a) Prior to the September budget hearing required by section 31-1604,
Idaho Code, and upon the request of the board of county commissioners, the
budget officer shall identify and separate the appropriations for the
services and operations outlined in section 31-4602, Idaho Code, from the
previous year's budget, including estimated portions of the general
reserve appropriation and court-ordered expenditures for such purposes.
Such figure, and the percentage that such figure constitutes of the whole
of the current expense fund expenditures, shall be certified by the clerk
of the county and shall be transmitted to the board of county
commissioners.
(b) The board of county commissioners shall review the submittal by the
clerk and shall, upon completion of such review, adopt a resolution
creating a county justice fund, which resolution shall certify, to the
accuracy of two (2) decimal places, the percentage that authorized justice
fund appropriations in the prior budget year are of total current expense
fund appropriations for that year. If the board of county commissioners
believes the previous year's budget is not typical, it may petition the
state tax commission for an administrative ruling setting the percentage
of justice fund expenditures based upon a more extended history of such
budgeted expenditures.
(c) The percentage derived by completion of the steps called for in
subsection (2)(b) of this section shall be multiplied by the total of
property tax charges levied to support the current expense fund as a
whole. The product of this multiplication shall be subtracted from the
entire property tax charge for the current expense fund and shall
constitute the justice fund allocation. The remainder, after the justice
fund allocation has been subtracted, shall constitute a new property tax
base for the current expense fund. Allowable property tax charges for the
current expense fund in the year the justice fund is created shall be
determined upon the base established in this section. In subsequent years,
after a county has established a justice fund, the maximum levy authority
for the current expense fund shall be twenty hundredths percent (.20%) of
market value for assessment purposes as provided for in section 63-805,
Idaho Code.
(3) Additional revenues, other than those derived from property taxation,
shall be allocated to the current expense fund or the justice fund,
respectively, in accordance with their association with the functions
performed by offices supported by the respective funds. Where revenue sources
are not clearly attributable to either justice or current expense fund
activities, they shall be apportioned to the current expense fund or justice
fund by the board of county commissioners to meet the greatest funding need in
each local jurisdiction.

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