Idaho State Statutes - Idaho Attorney Directory

Whenever any local improvement shall be of
such nature and character that the special benefits resulting therefrom extend
beyond the boundaries of the property abutting the improvement or whenever the
special benefits do not accrue to some or all properties abutting the
improvements, but to other properties, the council may create a modified local
improvement district, which shall include as near as may be determined all the
property especially benefited by such improvements. Provided however, that by
unanimous agreement of the property owners to be assessed, properties may be
included or excluded from the local improvement district regardless of whether
they are specially benefited by the improvements. When such district is
created, all property therein shall be assessed for a portion of the cost and
expenses of such improvements, to be determined and fixed by the council when
the district is created.

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