Idaho Code
Idaho Code

Idaho Code § 31-811 (2026)

Levy of taxes. 

✓ current as of May 2026
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Levy of taxes. 

To levy such tax annually on the taxable property of the county as may be necessary not exceeding the amount authorized by law; and to levy such taxes as are required to be levied by special or local statutes.

Notes of Decisions
Cited in 1 case, 1968–1968 · leading case: Reynolds Constr. Co. v. Cnty. of Twin Falls, 437 P.2d 14 (Idaho 1968).
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Reynolds Constr. Co. v. Cnty. of Twin Falls, 437 P.2d 14 (Idaho 1968). · cites it 2× “I.C. § 31-811 authorizes the county commissioners “To levy such tax annually on the taxable property of the county as may be necessary to defray the current expenses thereof * * *.”
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