Idaho Code
Idaho Code

Idaho Code § 50-303 (2026)

Recreation and culture. 

✓ current as of May 2026
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Recreation and culture. 

Cities are hereby empowered to create, purchase, operate and maintain recreation and cultural facilities and activities within or without the city limits and regulate the same, and to levy a special tax not to exceed six hundredths percent (.06%) of the market value for assessment purposes on all taxable property within the limits of the city for recreational programs.

Notes of Decisions
Cited in 11 cases, 1951–1978 · leading case: Just's, Inc. v. Arrington Constr. Co., 583 P.2d 997 (Idaho 1978).
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Just's, Inc. v. Arrington Constr. Co., 583 P.2d 997 (Idaho 1978). · cites it 4× “§ 40-1506 for good roads; I.C. § 50-303 for city recreational and cultural facilities; I.”
Hendricks v. City of Nampa, 456 P.2d 262 (Idaho 1969). · cites it 10× “The authority under which the city made its annexation was I.C. § 50-303. 1 It states: “50-303. Annexation of adjacent territory.”
Finucane v. Vill. of Hayden, 384 P.2d 236 (Idaho 1963). · cites it 6× “Appellant in urging the invalidity of the ordinance insofar as the Village thereby attempted annexation of his land, relies upon I.C. § 50-303. Such section of the statute provides that land lying contiguous or adj acent to a municipality may, by ordinance, be annexed when the…”
Potvin v. Vill. of Chubbuck, 284 P.2d 414 (Idaho 1955). · cites it 6× “30 is invalid and void and does not conform to the provisions of Section 50-303, I.C., in that portions of the tract have not been laid off into lots or blocks containing not more than five acres each, nor have they been sold or begun to be sold off by metes and bounds in tracts…”
Batchelder v. City of Coeur D'Alene, 375 P.2d 1001 (Idaho 1962). · cites it 8× “, § 50-303. Appellants urge (1), that the disannexation of the three parcels from the area annexed, rendered the entire ordinance void; and (2), in the alternative, that if the ordinance is not void in entirety, it is void as to three other tracts of land which the trial court…”
Oregon Short Line R.R. v. Vill. of Chubbuck, 357 P.2d 1101 (Idaho 1960). · cites it 6× “The Railroads in their complaint pleaded, inter alia, that the land had never been, and can not be laid off in lots or blocks, nor sold in tracts, not exceeding five acres each, and is used exclusively for railroad purposes, and that the attempted annexation exceeded the…”
Alexander v. Trs. of Vill. of Middleton, 452 P.2d 50 (Idaho 1969). · cites it 4× “The pertinent statute at the time of the ordinance in question was I.C. § 50-303 1 :: “50-303. Annexation of adjacent territory.”
Oregon Shortline R.R. Co. v. City of Chubbuck, 474 P.2d 244 (Idaho 1970). · cites it 2× “- — Whenever any land lying contiguous or adjacent to any city in the state of Idaho, or to any addition or extension thereof, shall be or shall have been by the owner or proprietor thereof or by any person by or with the owner’s authority or acquiescence, laid off into lots or…”
People Ex Rel. Redford v. City of Burley, 388 P.2d 996 (Idaho 1964). · cites it 7× “The only statute in this state cited or discussed by either party is I.C. § 50-303, which provides : “Whenever any land lying contiguous or adjacent to any city, town or village in the state of Idaho, or to any addition or extension thereof, shall be, or shall have been, by the…”
Worthington v. Koss, 237 P.2d 1050 (Idaho 1951). · cites it 2× “The record does not disclose that the City of Coeur d’Alene ever annexed the East End Addition as provided by Section 50-303, I.C., or passed an ordinance accepting and confirming the dedication whereby the streets designated on said plat became deemed public streets and under…”
Oregon Short Line R.R. v. City of Mountain Home, 465 P.2d 105 (Idaho 1970). · cites it 2× “This action must turn on an interpretation of I.C. § 50-303 (1947) which, at the time this action arose read: "Annexation of adjacent territory.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.