Idaho Code 50-3117 – Exemptions and Exclusions
Current as of: 2023 | Check for updates
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(1) All public utilities, as defined in section 61-129, Idaho Code, shall be exempt from taxation under this chapter.
(2) No railroad right-of-way may be included within a community infrastructure district without the consent of the railroad.
Terms Used In Idaho Code 50-3117
- Community infrastructure: means improvements that have a substantial nexus to the district and directly or indirectly benefit the district. See Idaho Code 50-3102
- District: means a community infrastructure district formed pursuant to this chapter. See Idaho Code 50-3102
(3) No personal property within a community infrastructure district shall be subject to taxation under this chapter.