Idaho Code
Idaho Code

Idaho Code § 50-1042 (2026)

Projects and bonds exempt from taxation. 

✓ current as of May 2026
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Projects and bonds exempt from taxation. 

So long as a city shall own any works or rehabilitated existing electrical generating facilities, the property and revenue of such works or rehabilitated existing electrical generating facilities shall be exempt from taxation. Bonds issued under sections 50-1027 through 50-1042, Idaho Code, and the income therefrom shall be exempt from taxation, except transfer and estate taxes.

Notes of Decisions
Cited in 5 cases, 1991–2018 · leading case: Loomis v. City of Hailey, 807 P.2d 1272 (Idaho 1991).
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Loomis v. City of Hailey, 807 P.2d 1272 (Idaho 1991). “The Idaho Revenue Bond Act grants municipalities the right to operate public works “for the use and benefit of those served by such works and for the promotion of the welfare and for the improvement of health, safety, comfort and convenience” of its residents.”
Viking Constr., Inc. v. Hayden Lake Irrigation Dist., 233 P.3d 118 (Idaho 2010). “8, § 3 allows municipalities to impose rates and charges to provide revenue for public works projects, and pursuant to this section of the Constitution, the Idaho legislature enacted the Idaho Revenue Bond Act, codified at I.”
N. Idaho Bldg. Contractors Ass'n v. City of Hayden, 432 P.3d 976 (Idaho 2018). “§ 50-1027 through § 50-1042," Manwaring , 162 Idaho at 768 , 405 P.”
Manwaring Investments, L.C. v. City of Blackfoot, 405 P.3d 22 (Idaho 2017). “§ 60-1027 through § 50-1042.” Loomis v. City of Hailey, 119 Idaho 434, 438 , 807 P.”
No ID Bldg Cont Assoc v. City of Hayden (Idaho 2018). “City of 7 Pocatello, 115 Idaho 502, 503 , 768 P.2d 765, 766 (1988). “[P]ursuant to [article 8, section 3] of the Constitution, the Idaho legislature enacted the Idaho Revenue Bond Act .”
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