Terms Used In Idaho Code 65-104

  • Property: includes both real and personal property. See Idaho Code 73-114
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
The board of county commissioners of each county within the state of Idaho is hereby authorized and empowered to levy annually a special tax not to exceed five thousandths percent (.005%) of the market value for assessment purposes on all the taxable property in the county for the purpose of creating a fund to be used in paying not to exceed one-third (1/3) of the cost of construction of service men’s memorials now constructed or hereafter to be constructed within the county.