ID H0158

Fire protection districts may levy a tax of up to twenty-four hundredths percent (.24%) of market value on taxable property within their boundaries annually to cover equipping and maintaining the district.

Levy authority is established through board resolution, with the district secretary required to transmit certified copies to the county auditor and assessor.

When two or more fire protection districts consolidate, the consolidated district's budget request applies the provisions of section 63-802 Idaho Code as if the district with the lower levy had annexed the others.

Consolidated districts receive the accumulated benefit of foregone tax increases from all former districts under section 63-802(1)(a) Idaho Code.