Idaho State Statutes - Idaho Attorney Directory

SCHOOL-COMMUNITY LIBRARY DISTRICTS -- BOARD OF TRUSTEES --
POWERS AND DUTIES -- FISCAL YEAR. (1) The board of trustees of the
school-community library district shall perform the duties required of, and
have the power and authority granted to library district trustees pursuant to
this chapter, including the authority to levy upon the taxable property in the
school-community library district an annual tax not to exceed six hundredths
per cent (.06%) of market value for assessment purposes for establishing and
maintaining public library services. The school-community library district
board shall have exclusive control of the school-community library district
fund and shall cause to be made a full and complete audit of the books and
accounts of the district as provided for in section 33-2726, Idaho Code.
(2) To bring the fiscal year of school-community library districts into
conformity with the fiscal year of library districts, fiscal year 1994 for
school-community library districts shall be defined as beginning on July 1,
1993 and ending on September 30, 1994. To fund school-community library
district operations from July 1, 1993 through September 30, 1994:
(a) The four (4) existing school-community library districts are
authorized to budget for the fifteen (15) month period;
(b) The county commissioners of the relevant counties are authorized to
set the levy for the fifteen (15) month period for the four (4) existing
school-community library districts;
(c) The state tax commission is authorized to approve the levy for the
fifteen (15) month period for the four (4) existing school-community
library districts;
(d) The relevant counties are authorized to collect ad valorem taxes for
the fifteen (15) month period for the relevant existing school-community
library districts within each county's boundaries;
(e) For the fifteen (15) month period only, the maximum allowable levy
for school-community library districts shall be seven and one-half
hundredths percent (.075%) of market value for assessment purposes.
This subsection (2) shall be void and of no further force and effect on and
after September 30, 1994.
(3) On and after fiscal year 1995, school-community library districts
shall have a fiscal year of October 1 through September 30.

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