Idaho Code
Idaho Code § 31-862 (2026)
Authorizing special tax to be used solely and exclusively for preventive health services.
✓ current as of May 2026
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Authorizing special tax to be used solely and exclusively for preventive health services.
The board of county commissioners is hereby authorized to levy a special tax not to exceed four hundredths per cent (.04%) of market value for assessment purposes of all taxable property in the county, above the statutory limitation, to be expended solely and exclusively for preventive health services by county or district boards of health.
Notes of Decisions
Cited in 1
case, 1972–1972 · leading case: Dist. Bd. of Health of Pub. Health Dist. No. 5 v. Chancey, 500 P.2d 845 (Idaho 1972).
Dist. Bd. of Health of Pub. Health Dist. No. 5 v. Chancey, 500 P.2d 845 (Idaho 1972). “Defendants next contend that no proper voice is given the taxpayers of the counties within the Public Health District to vote approval or disapproval on the budget.”
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