Idaho Code

Idaho Code § 6-927 (2026)

Tax levy to pay comprehensive liability plan. 

✓ current as of May 2026
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Tax levy to pay comprehensive liability plan. 

Notwithstanding any provisions of law to the contrary, all political subdivisions shall have authority to levy an annual property tax in the amount necessary to provide for a comprehensive liability plan whether by the purchase of insurance or otherwise as herein authorized; provided, that the revenues derived therefrom may not be used for any other purpose.

Notes of Decisions
Cited in 1 case, 2008–2008 · leading case: Athay v. Stacey, 196 P.3d 325 (Idaho 2008).
Athay v. Stacey, 196 P.3d 325 (Idaho 2008). · cites it 2× “§ 6-922; and the provisions for levying taxes, I.C. §§ 6-927 & 6-928.”
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