(1) All public utilities, as defined in section 61-129, Idaho Code, shall be exempt from taxation under this chapter.
(2)  No railroad right-of-way may be included within a community infrastructure district without the consent of the railroad.

Terms Used In Idaho Code 50-3117

  • Community infrastructure: means improvements that have a substantial nexus to the district and directly or indirectly benefit the district. See Idaho Code 50-3102
  • District: means a community infrastructure district formed pursuant to this chapter. See Idaho Code 50-3102
(3)  No personal property within a community infrastructure district shall be subject to taxation under this chapter.