ID H0629

Amends Idaho Code Section 31-3908 to clarify authorization for special tax levies on ambulance service districts created as of January 1, 1976.

Changes language in subsection (4)(a) from "is had been" to "had been" to clarify that the higher tax rate applies when market value for assessment purposes is less than $300,000,000.

Authorizes county commissioners to levy a special tax not exceeding 0.10% of market value for assessment purposes in qualifying districts, compared to the standard 0.04% for other ambulance districts.

Maintains that special tax levies for ambulance districts replace the levy otherwise authorized in Idaho Code Section 31-3901 on taxable property within the district.