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Idaho Code § 65-103

This is the official text of Idaho Code § 65-103, 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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65-103 SPECIAL TAX FOR UPKEEP OF MEMORIALS.

Official statutory text

65-103. Special tax for upkeep of memorials. 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 one hundredth percent (.01%) 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 the maintenance, upkeep and repair, or in assisting in the maintenance, upkeep and repair of servicemen's memorials now constructed or hereafter to be constructed within the county by the county or any association therein under the provisions of section 65-101, Idaho Code, or of any such memorial owned by the county: provided, the provisions of this section, and the benefits thereof, shall apply likewise to the repair and maintenance of servicemen's memorials now constructed or hereafter to be constructed where no state and/or county moneys were employed in the building of such memorial.

History:

[(65-103) 1927, ch. 40, sec. 1, p. 54; am. 1931, ch. 86, sec. 1, p. 145; I.C.A., sec. 63-103; am. 1995, ch. 82, sec. 30, p. 237; am. 2021, ch. 134, sec. 2, p. 381.]

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.