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Terms Used In Idaho Code 42-3213

  • board: as used in this chapter shall mean the board of directors of a district. See Idaho Code 42-3202
  • Property: includes both real and personal property. See Idaho Code 73-114
In addition to the other means providing revenue for such districts as herein provided, the board shall have power and authority to levy and collect ad valorem taxes on and against all taxable property within the district.