Idaho Code § 58-336
This is the official text of Idaho Code § 58-336, part of Idaho’s Code — part of the compiled statutory law of Idaho, published by the state as "Code." Browse the sections below, each linked to its official government source.
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58-336 STATE LANDS — ASSESSMENT FOR LOCAL BENEFITS.
Official statutory text
58-336. State lands — Assessment for local benefits. All lands, including school lands, granted lands, escheated lands, or other lands owned by the state of Idaho in fee simple, situated within the limits of any incorporated city, town or local improvement district in this state, may be assessed and charged for the cost of local benefits specially benefiting such lands which may be ordered by the proper authorities of any such city, town or local improvement district:
Provided, that the leasehold, contractual or possessory interest of any person, firm, association, private or municipal corporation in any such lands shall be charged and assessed in the proportional amount such leasehold contractual or possessory interest is benefited;
Provided further, that the interest of the state in such property shall not be sold to satisfy the lien of such assessment, but only such interest or contract or other right therein as may be in private ownership shall be subject to such sale.
Provided further, that nothing in this act shall be construed to authorize the payment by the state of Idaho or any agency thereof of any tax levied by any local unit of government.
History:
[58-336, added 1951, ch. 239, sec. 1, p. 497.]
Provided, that the leasehold, contractual or possessory interest of any person, firm, association, private or municipal corporation in any such lands shall be charged and assessed in the proportional amount such leasehold contractual or possessory interest is benefited;
Provided further, that the interest of the state in such property shall not be sold to satisfy the lien of such assessment, but only such interest or contract or other right therein as may be in private ownership shall be subject to such sale.
Provided further, that nothing in this act shall be construed to authorize the payment by the state of Idaho or any agency thereof of any tax levied by any local unit of government.
History:
[58-336, added 1951, ch. 239, sec. 1, p. 497.]
Status: in_force · Read it on the official government site
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