Section 31-4313 – FISCAL YEAR — AUDIT.
31-4313. FISCAL YEAR — AUDIT. The fiscal year of each district shall commence on the first day of October of each year. The directors shall cause a full and complete audit of the financial statements of the district as required in section 67-450B, Idaho Code. History: [31-4313, added 1970, ch. 212, sec. 13, p. 599; […]
Section 31-4326A – SECURITY — TAX LEVIES AND SINKING FUND.
31-4326A. SECURITY — TAX LEVIES AND SINKING FUND. After the issuance of any bonds authorized by section 31-4326, Idaho Code, the full faith and credit of the issuing district, and all taxable property within its limits, as constituted at the time of the issuance of such bonds, are, shall be, and must continue, pledged to […]
Section 31-4314 – LIMITATION OF POWER TO INCUR DEBT.
31-4314. LIMITATION OF POWER TO INCUR DEBT. Neither the board nor any officer shall have power to incur any debt or liability on behalf of the district, whether by issuance of bonds or otherwise, in excess of the express provisions of this act and any such debt or liability so incurred shall be void; except […]
Section 31-4327 – RECREATION DISTRICT RESERVE FUND.
31-4327. RECREATION DISTRICT RESERVE FUND. The board of any recreation district may create and establish a recreation facilities reserve fund by resolution adopted at any regular or special meeting of the board. Moneys shall be credited to said fund which accrue from taxes levied under section 31-4318, Idaho Code, as provided in section 31-4328, Idaho […]
Section 31-4315 – CLAIMS AGAINST DISTRICT.
31-4315. CLAIMS AGAINST DISTRICT. All claims against the district shall be presented to the board. Upon allowance of claims by the board, payment may be ordered by warrant, signed by the treasurer and countersigned by the president or by check signed by the treasurer and countersigned by the president. In the absence of sufficient funds […]
Section 31-4328 – RECREATION FACILITIES RESERVE FUND ELECTION.
31-4328. RECREATION FACILITIES RESERVE FUND ELECTION. In any recreation district in which a recreation facilities reserve fund has been created, the board may submit to the qualified electors of the district, the question of applying the levy of six hundredths percent (.06%) of the market value for assessment purposes on all taxable property [within the] […]
Section 31-4316 – PURPOSE OF DISTRICT.
31-4316. PURPOSE OF DISTRICT. Each district is organized for the uses and purposes of acquiring, providing, maintaining and operating public recreation centers, swimming facilities, pools, picnic areas, camping facilities, ball parks, handball courts, tennis courts, marine and snowmobile facilities, recreational pathways, ski areas, and golf courses and public transportation systems and facilities serving the district […]
Section 31-4317 – POWERS OF DISTRICT.
31-4317. POWERS OF DISTRICT. Each district is a body politic and corporate and as such shall, in the name of and for the uses and purposes of the district, have power: (a) to adopt a seal which may be changed or altered at the pleasure of the board; (b) to sue and be sued; (c) […]
Section 31-4318 – LEVY OF TAX.
31-4318. LEVY OF TAX. (1) For districts created prior to July 1, 2001, the board is empowered to levy a tax for the uses and purposes of the district in an amount not exceeding six hundredths percent (.06%) of the market value for assessment purposes on all of the taxable property within the district or […]
Section 31-4318A – FEE IN LIEU OF TAXES.
31-4318A. FEE IN LIEU OF TAXES. (1) The board is empowered to impose and provide for the collection of a uniform fee from the residents of the district to provide funds for the uses and purposes of the district which would otherwise be derived from the tax levy authorized in section 31-4318, Idaho Code. Any […]