Idaho Code
Idaho Code

Idaho Code § 63-3101 (2026)

Taxing district defined. 

✓ current as of May 2026
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Taxing district defined. 

A taxing district within the meaning of this act is any county, any political subdivision of the state, any municipal corporation, including specially chartered cities, any school districts, including specially chartered school districts, any quasi-municipal corporation, or any other public corporation authorized by law to levy taxes, now or hereafter organized.

Notes of Decisions
Cited in 8 cases (2 in the last 5 years), 2001–2026 · leading case: Potlatch Educ. Ass'n v. Potlatch Sch. Dist. No. 285, 226 P.3d 1277 (Idaho 2010).
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Potlatch Educ. Ass'n v. Potlatch Sch. Dist. No. 285, 226 P.3d 1277 (Idaho 2010). · cites it 4× “Section 12-117(1) provides: [I]n any administrative or civil judicial proceeding involving as adverse parties a state agency, a city, a county or other taxing district and a person, the court shall award the prevailing party reasonable attorney's fees, witness fees and…”
Bettwieser v. New York Irrigation Dist., 297 P.3d 1134 (Idaho 2013). · cites it 2× “” I.C. § 63-3101. Because an irrigation district has the power to levy assessments and taxes to pay for its operation, it is a taxing district.”
Halvorson v. North Latah Cnty. High. Dist., 254 P.3d 497 (Idaho 2011). · cites it 2× “See I.C. § 63-3101 (providing that a taxing district includes “any other public corporation authorized by law to levy taxes”); I.”
Rogers v. Gooding Pub. Jt. Sch. Dist. No. 231, 20 P.3d 16 (Idaho 2001). “§ 63-3101 (defining taxing district as “any county, any political subdivision of the state, any municipal corporation, including specially chartered cities, any school districts, including specially chartered school districts, any quasi-municipal corporation, or any other public…”
East Side Hwy Dist v. Kootenai Cnty. (Idaho 2025). · cites it 4× “” Idaho Code § 63-3101 . 1 In late July 2022, Steven Matheson, Treasurer and ex officio Tax Collector for Kootenai County, informed Respondents that the County would be retaining the entirety of the collected late charges and interest to cover its costs of collection.”
Committe to Protect & Preserve v. State (Idaho 2026). · cites it 2× “§ 12-117(6)(d) (defining “political subdivision” to mean “a city, a county, any taxing district or a health district”); I.C. § 63-3101 (defining “taxing district” to include “any school districts”).”
Don & Charlotte Halvorson v. No. Latah Cnty. High. Dist. (Idaho 2011). · cites it 2× “§ 40-1308 (conferring the ability for a highway district to levy taxes). Idaho Code § 12-117 allows an award of attorney fees where “the nonprevailing party acted without a reasonable basis in fact or law.”
Potlach Educ. Ass'n & Doug Richards v. Potlach Sch. Dist. No. 285 (Idaho 2010). · cites it 2× “I.C. § 63-3101; Rogers v. Gooding Public Joint School Dist.”
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