Idaho State Statutes - Idaho Attorney Directory

Any tax levied for school purposes shall be a lien
on the property against which the tax is levied. The board of trustees shall
determine the levies upon each dollar of taxable property in the district for
the ensuing fiscal year as follows:
1. Bond, Interest and Judgment Obligation Levies. Such levies as shall be
required to satisfy all maturing bond, bond interest, and judgment
obligations.
2. Maximum School Maintenance and Operation Levies. Such levies for
maintaining and operating the schools of the district and for the payment of
tuition and transportation, that do not exceed an amount equal to four-tenths
of one percent (.4%) during tax year 1994, and do not exceed an amount equal
to three-tenths of one percent (.3%) during tax year 1995 and thereafter,
applied to the actual or adjusted market value for assessment purposes of the
district as such valuation existed on December 31 of the previous year, but
allowances necessary as a credit for prepaid taxes, as provided in section
63-1607, Idaho Code, shall not be included in such maximum levies. Provided
however, that in the event property within a district's boundaries is
contained in a revenue allocation area established under chapter 29, title 50,
Idaho Code, and such revenue allocation area has given notice of termination
thereunder, then, only for the purpose of determining the levy described in
this subsection, the district may add the increment value, as defined in
section 50-2903, Idaho Code, to the actual or adjusted market value for
assessment purposes of the district as such value existed on December 31 of
the previous year.
3. Authorized School Maintenance and Operation Levies. Such levies for
maintaining and operating the schools of the district and for the payment of
tuition and transportation that do not exceed one hundred eleven percent
(111%) of the local district's contribution authorized in subsection 2. of
section 33-1002, Idaho Code. Implementation of the provisions of this
subsection shall be authorized only after approval by a majority of the
district's electors voting on the question. Levies otherwise authorized by
law shall not require an election.
4. Supplemental Maintenance and Operation Levies. No levy in excess of
the levy permitted by subsection 2. or 3. of this section shall be made by a
noncharter school district unless such a supplemental levy in a specified
amount and for a specified time not to exceed two (2) years be first
authorized through an election held pursuant to chapter 4, title 33, Idaho
Code, and approved by a majority of the district electors voting in such
election. A levy approved pursuant to this subsection may be reduced by a
majority vote of the board of trustees in the second year.
5. Charter District Supplemental Maintenance and Operation. Levies
pursuant to the respective charter of any such charter district shall be first
authorized through an election held pursuant to chapter 4, title 33, Idaho
Code, and approved by a majority of the district electors voting in such
election.
6. The Local District Contribution. The local school district
contribution levy is the amount utilized for calculating local district
participation in the educational foundation program, which is applied to the
adjusted market value for assessment purposes, as such valuation existed on
December 31 of the previous year, together with the increment value, as
defined in section 50-2903, Idaho Code, if applicable under the circumstance
described in subsection 2. of this section, relating to termination of a
revenue allocation area.
7. The board of trustees of any school district that has, for at least
seven (7) consecutive years, been authorized through an election held pursuant
to chapter 4, title 33, Idaho Code, to certify a supplemental levy that has
annually been equal to or greater than twenty percent (20%) of the total
general maintenance and operation fund, may submit the question of an
indefinite term supplemental levy to the electors of the school district. Such
question shall clearly state the dollar amount that will be certified annually
and that the levy will be for an indefinite number of years. The question must
be approved by a majority of the district electors voting on the question in
an election held pursuant to chapter 4, title 33, Idaho Code. The levy
approved pursuant to this subsection may be reduced by a majority vote of the
board of trustees during any fiscal year.

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