Idaho State Statutes - Idaho Attorney Directory

Before the second Monday of September
in each year, the board of trustees of any school district which qualifies
under the provisions of this section may certify its need hereunder to the
board of county commissioners in each county in which the district may lie,
and request a school emergency fund levy upon all taxable property in the
district.
The board of trustees shall compute the number of pupils in average daily
attendance in the schools of the district as of such date, and if there be
pupils in average daily attendance above the number in average daily
attendance for the same period of the school year immediately preceding the
board shall:
1. Divide the total of the foundation program allowance based on said
last annual report by the total number of pupils in average daily attendance
shown thereon;
2. Multiply the quotient so derived by the number of additional pupils in
average daily attendance.
The number of pupils in average daily attendance for each period and the
amount so computed shall be certified to the board of county commissioners of
the county in which the district lies.
In the case of a joint district, the board of trustees shall certify to
the board of county commissioners of each county in which the district lies,
to each, that proportion of the amount computed, as hereinabove, as the
assessed value of taxable property within the district situate in each such
county bears to the total assessed value of all taxable property in the
district.
After receiving the amounts certified, as hereinabove provided, the board,
or boards, of county commissioners shall determine the levy according to
section 63-805(3), Idaho Code, as amended; and the proceeds of any such levy
shall be credited to the general fund of the district.
The school district shall advertise its intent to seek an emergency levy
pursuant to this section by publishing in at least the newspaper of largest
paid circulation published in the county of the district, or if there is no
such newspaper, then in a newspaper published nearest to the district where
the advertisement is required to be published. For purposes of this section,
the definition of "newspaper" shall be as established in sections 60-106 and
60-107, Idaho Code; provided further that the newspaper of largest circulation
shall be established by the statement of average annual paid weekday
circulation listed on the newspaper's sworn statement of ownership that was
filed with the United States post office on a date most recently preceding the
date on which the advertisement required in this section is to be published.
The advertisement shall be run when the school district ascertains that it
will request an emergency school fund levy as provided in this section and
shall be published once a week for two (2) weeks following action by the board
of trustees.
The form and content of the notice shall be substantially as follows:
NOTICE OF PROPERTY TAX INCREASE BY SCHOOL BOARD
The (name of the school district) has proposed to increase the amount of
ad valorem tax dollars it collects by certifying a school emergency fund levy
pursuant to section 33-805, Idaho Code, for the period ........ to .........
. The total amount of dollars to be collected pursuant to this levy is
estimated to be .......... . The amount of dollars to be collected pursuant
to this levy on a typical home of $50,000 taxable value of last year is
estimated to be ........ . The amount of dollars to be collected pursuant to
this levy on a typical farm of $100,000 taxable last year is estimated to be
....... . The amount of dollars to be collected pursuant to this levy on a
typical business of $200,000 taxable value of last year is estimated to be
....... .
CAUTION TO TAXPAYER: The amounts shown in this schedule do NOT reflect tax
charges that are made because of voter approved bond levies, override
levies, supplemental levies, or levies applicable to newly annexed
property. Also the amounts shown in this schedule are an estimate only and
can vary with the amount of dollars and the levy amount certified and the
taxable value of individual property.

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