reglab/housing_qa huggingface dataset:
ID Code § 50-1034 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1034 - PRELIMINARY EXPENSES.

50-1034. PRELIMINARY EXPENSES. The city may provide for the payment of all necessary preliminary expenses actually incurred in the making of surveys, estimates of costs and revenues, employment of engineers and other employees, making of notices, taking of options, legal and clerical help and all other expenses necessary to be made and paid prior to the authorization for the issuance of such revenue bonds, provided, that no such expenditures shall be made or paid unless an appropriation has been made therefor in the same manner as is required by law for city funds. Any funds so expended by the city shall be fully reimbursed and repaid to the city out of the sale of such revenue bonds before any other disbursements are made therefrom, and the amount so advanced by the city to pay such preliminary expenses shall be a first charge against the proceeds resulting from the sale of such revenue bonds until the same has been repaid as herein provided.  History: [50-1034, added 1967, ch. 429, sec. 194, p. 1249.]
ID Code § 50-1035A (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1035A - ISSUANCE OF REVENUE BONDS AT RATES OF INTEREST IN EXCESS OF ORIGINAL SPECIFICATION.

50-1035A. ISSUANCE OF REVENUE BONDS AT RATES OF INTEREST IN EXCESS OF ORIGINAL SPECIFICATION. Any city may issue revenue bonds of the city bearing interest at such rate or rates as shall be prescribed by ordinance if: (a) The principal amount of such revenue bonds does not exceed the then unissued balance of the principal amount of revenue bonds of the same type authorized at an election heretofore held in the city; (b) The revenue bonds are issued for the same purpose as that for which the unissued bonds were authorized; and (c) The bonds are issued in accordance with the provisions of the revenue bond act; provided, that an election shall have been held and conducted in the manner provided in section 50-1035, Idaho Code, on the proposition of issuing revenue bonds under the provisions of this section at a rate or rates of interest in excess of the maximum rate of interest specified in the notice of election at which the unissued bonds were authorized and the proposition shall have been approved by the same percentage of the qualified electors of the city voting at the election as was required in section 50-1035, Idaho Code, at the election at which the unissued bonds were authorized.  History: [50-1035A, added 1981, ch. 300, sec. 3, p. 622.]
ID Code § 50-1037 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1037 - BONDS — ISSUANCE — TERMS — CONDITIONS.

50-1037. BONDS — ISSUANCE — TERMS — CONDITIONS. Whenever revenue bonds are authorized to be issued, the city council shall by ordinance provide for the issuance thereof. The ordinance authorizing the issuance of said revenue bonds, for the purpose authorized, shall contain covenants as to: (a) The purpose or purposes to which the proceeds of the sale of said bonds may be applied and the use and disposition thereof; (b) The use and disposition of the revenue of the works or rehabilitated existing electrical generating facilities for which said bonds are to be issued, including the creation and maintenance of reserves; (c) The transfer from the general fund of the city to the account or accounts of the works or rehabilitated existing electrical generating facilities, of a sum or sums of money for furnishing the city or any of its departments, boards or agencies with the services, facilities and commodities of such works or rehabilitated existing electrical generating facilities; (d) The issuance of other or additional bonds payable from the revenue of such works or rehabilitated existing electrical generating facilities; (e) The operation and maintenance of such works or rehabilitated existing electrical generating facilities; (f) The insurance to be carried thereon, the use and disposition of insurance moneys; (g) Books of account and inspection and audit thereof; (h) The appointment and duties of a trustee. Provisions may be made for the securing of the bonds by a trust indenture, but no such indenture shall convey, mortgage or create any lien upon property of the city; (i) The terms and conditions upon which the holders thereof or any trustee therefor shall be entitled to the appointment of a receiver which receiver may enter and take possession of such works, operate and maintain the same, prescribe rates, fees, tolls or charges and collect, receive and apply all revenue thereafter arising therefrom in the same manner as the city itself might do. The provisions of this section and of any such ordinance shall be a contract with the holder of said bonds, and the duties of the city and its council under this section and under such ordinance, shall be enforceable by the holder by mandamus or other appropriate suit, action or proceeding at law or in equity.  History: [50-1037, added 1967, ch. 429, sec. 197, p. 1249; am. 1977, ch. 50, sec. 7, p. 98.]
ID Code § 50-1038 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1038 - VALIDITY OF BONDS.

50-1038. VALIDITY OF BONDS. Any ordinance authorizing said bonds may provide that the bonds shall contain a recital that they are issued pursuant to section[s] 50-1027 through 50-1042, which recital shall be conclusive evidence of their validity and of the regularity of their issuance.  History: [50-1038, added 1967, ch. 429, sec. 198, p. 1249.]
ID Code § 50-1039 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1039 - LIEN OF BONDS.

50-1039. LIEN OF BONDS. All bonds of the same issue shall, subject to the prior and superior rights of outstanding bonds, claims or obligations, have prior and paramount lien on the revenue of the works or rehabilitated existing electrical generating facilities for which said bonds have been issued, except that where provision is made in the ordinance authorizing any issue or series of bonds for the issuance of additional bonds in the future on a parity therewith pursuant to procedures or restrictions provided in such ordinance, additional bonds may be issued in the future on a parity with such issue or series in the manner so provided in such ordinance. All bonds of the same issue shall be equally and ratably secured without priority by reason of number, date of bonds, date of sale, date of execution, or date of delivery, by a lien on said revenue in accordance with the provisions of the Revenue Bond Act and the ordinance authorizing said bonds. Special facility bonds issued for airport facilities and air navigation facilities to be owned by private persons, associations or corporations and not by the political subdivision of the state or regional airport authority as defined by law shall be additionally secured by a deed of trust, mortgage or other lien on the facilities or other security or credit enhancement provisions.  History: [50-1039, added 1967, ch. 429, sec. 199, p. 1249; am. 1970, ch. 219, sec. 1, p. 619; am. 1977, ch. 50, sec. 8, p. 99; am. 2011, ch. 129, sec. 4, p. 362.]
ID Code § 50-1040 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1040 - CITY NOT LIABLE ON BONDS.

50-1040. CITY NOT LIABLE ON BONDS. Bonds issued pursuant to sections 50-1027 through 50-1042 shall not be a debt of the city and the city shall not be liable thereon, nor shall they be payable out of any funds other than the revenue pledged to the payment thereof. Each bond issued under the Revenue Bond Act shall recite, in substance, that said bond, including interest thereon, is payable solely from the revenue pledge to the payment thereof. Bonds may be issued under sections 50-1027 through 50-1042 notwithstanding and without regard to any limitation or restriction on the amount or percentage of indebtedness, or of outstanding obligations of a city.  History: [50-1040, added 1967, ch. 429, sec. 200, p. 1249.]
ID Code § 50-1041 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1041 - TAX LEVY TO PAY BONDS PROHIBITED.

50-1041. TAX LEVY TO PAY BONDS PROHIBITED. The provisions of [section] 57-203, Idaho Code, relating to the levy of taxes for the payment of bonds, shall not be applicable to bonds issued by a city under the Revenue Bond Act, and the principal or interest thereof shall not be charged upon the city issuing the same. The holder or holders of any bonds issued under the Revenue Bond Act shall not have the right to compel any exercise of the taxing power of the city to pay said bonds or the interest thereon.  History: [50-1041, added 1967, ch. 429, sec. 201, p. 1249.]
ID Code § 50-1042 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1042 - PROJECTS AND BONDS EXEMPT FROM TAXATION.

50-1042. PROJECTS AND BONDS EXEMPT FROM TAXATION. So long as a city shall own any works or rehabilitated existing electrical generating facilities, the property and revenue of such works or rehabilitated existing electrical generating facilities shall be exempt from taxation. Bonds issued under sections 50-1027 through 50-1042, Idaho Code, and the income therefrom shall be exempt from taxation, except transfer and estate taxes.  History: [50-1042, added 1967, ch. 429, sec. 202, p. 1249; am. 1977, ch. 50, sec. 9, p. 99.]
ID Code § 50-1043 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1043 - SHORT TITLE.

50-1043. SHORT TITLE. This act shall be known and may be cited as the "City Property Tax Alternatives Act of 1978."  History: [50-1043, added 1978, ch. 261, sec. 1, p. 567.]
ID Code § 50-1044 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1044 - AUTHORITY FOR RESORT CITY RESIDENTS TO APPROVE AND RESORT CITY GOVERNMENTS TO ADOPT, IMPLEMENT AND COLLECT CERTAIN CITY NONPROPERTY TAXES.

50-1044. AUTHORITY FOR RESORT CITY RESIDENTS TO APPROVE AND RESORT CITY GOVERNMENTS TO ADOPT, IMPLEMENT AND COLLECT CERTAIN CITY NONPROPERTY TAXES. The voters of any resort city with a population not in excess of ten thousand (10,000) according to the most recent census within the state of Idaho, organized under the general laws of the state, special charter, or a general incorporation act, are hereby given the freedom to authorize their city government to adopt, implement and collect one (1) or more local-option nonproperty taxes as provided herein. A resort city is a city that derives the major portion of its economic well-being from businesses catering to recreational needs and meeting needs of people traveling to that destination city for an extended period of time. The corporate authorities of any such resort city are hereby given the freedom and authority to adopt, implement and collect one (1) or more local-option nonproperty taxes as provided herein, if approved by the required majority of city voters voting in an election as provided herein. No local-option nonproperty tax proposal may be presented to resort city voters for approval or modification for a period of eleven (11) months after an election to approve or disapprove such tax. The election may be a special election conducted for the exclusive purpose of approving or disapproving such tax or may be conducted as a part of any other special or general city election.  History: [50-1044, added 1978, ch. 261, sec. 2, p. 567; am. 1981, ch. 328, sec. 1, p. 687; am. 2013, ch. 135, sec. 13, p. 316.]
ID Code § 50-1045 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1045 - CITY PROPERTY TAX RELIEF FUND.

50-1045. CITY PROPERTY TAX RELIEF FUND. Any resort city may establish a city property tax relief fund into which may be placed all or any portion of revenues received from any nonproperty tax levied in accordance with the provisions of this act and such nonproperty tax revenues may be used to replace city property taxes in the ensuing fiscal year by the amount of nonproperty tax revenues placed in the city property tax relief fund if city voters have approved of such use of nonproperty tax revenues in the election authorizing such city nonproperty tax. Any resort city that receives more revenues from any local-option nonproperty tax than such city has budgeted shall establish a city property tax relief fund into which shall be placed all revenues received in excess of the budget amount and such excess revenues shall be used to replace city property taxes in the ensuing fiscal year by the amount of all excess revenues placed in said city property tax relief fund.  History: [50-1045, added 1978, ch. 261, sec. 3, p. 568.]
ID Code § 50-1046 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1046 - CITY LOCAL-OPTION NONPROPERTY TAXES PERMITTED BY SIXTY PER CENT MAJORITY VOTE.

50-1046. CITY LOCAL-OPTION NONPROPERTY TAXES PERMITTED BY SIXTY PER CENT MAJORITY VOTE. A sixty per cent (60%) majority of the voters of any resort city voting on the question may approve and, upon such approval, any city may adopt, implement, and collect, subject to the provisions of this act, the following city local-option nonproperty taxes: (a) an occupancy tax upon hotel, motel, and other sleeping accommodations rented or leased for a period of thirty (30) days or less; (b) a tax upon liquor by-the-drink, wine and beer sold at retail for consumption on the licensed premises; and (c) a sales tax upon part or all of sales subject to taxation under chapter 36, title 63, Idaho Code.  History: [50-1046, added 1978, ch. 261, sec. 4, p. 568; am. 1984, ch. 225, sec. 1, p. 542.]
ID Code § 50-1047 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1047 - GENERAL PROVISIONS.

50-1047. GENERAL PROVISIONS. Any ordinance assessing a tax pursuant to this act shall contain a finding by the local governing body of the city based upon evidence presented to it that the condition set forth in section 50-1044, Idaho Code, exists and shall provide the methods for reporting and collecting taxes due. Taxes collected pursuant to any such ordinance shall be remitted to the city official designated in such ordinance or other such official contracting, pursuant to this act, with the city to provide collection services, and shall constitute revenue of the city available for any lawful corporate purpose approved by city voters subject to the provisions of this act. In any election, the ordinance submitted to city voters shall: (a) state and define the specific tax to be approved; (b) state the exact rate of the tax to be assessed; (c) state the exact purpose or purposes for which the revenues derived from the tax shall be used; and (d) state the duration of the tax. No tax shall be redefined, no rate shall be increased, no purpose shall be modified, and no duration shall be extended without subsequent approval of city voters. An ordinance adopting any local-option nonproperty tax authorized by this act may provide for separate identification of taxes as may be appropriate. The city clerk of any city adopting an ordinance pursuant to this act shall, immediately following approval of such ordinance, or any amendment thereto, forward a copy of said ordinance or amendment to the chairman of the state tax commission, and the chairman of the state board of tax appeals.  History: [50-1047, added 1978, ch. 261, sec. 5, p. 568; am. 1979, ch. 221, sec. 1, p. 616; am. 1994, ch. 180, sec. 92, p. 488; am. 2003, ch. 32, sec. 25, p. 132.]
ID Code § 50-1048 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1048 - COORDINATION WITH COUNTY LOCAL-OPTION NONPROPERTY TAXES.

50-1048. COORDINATION WITH COUNTY LOCAL-OPTION NONPROPERTY TAXES. In the event that counties are given local-option nonproperty tax authority, it is the intent of the legislature that such county local-option nonproperty taxes be coordinated with existing city local-option nonproperty taxes in the county.  History: [50-1048, added 1978, ch. 261, sec. 6, p. 569.]
ID Code § 50-1049 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 10 - FINANCES|Section 50-1049 - COLLECTION AND ADMINISTRATION OF LOCAL-OPTION NONPROPERTY TAXES BY STATE TAX COMMISSION — DISTRIBUTION.

50-1049. COLLECTION AND ADMINISTRATION OF LOCAL-OPTION NONPROPERTY TAXES BY STATE TAX COMMISSION — DISTRIBUTION. (a) A city which has levied a tax pursuant to section 50-1044, Idaho Code, may contract with the state tax commission for the collection and administration of such taxes in like manner and under the definitions, rules and regulations of the tax commission for the collection and administration of the state sales tax under chapter 36, title 63, Idaho Code. A city which levies such tax shall have the right to review and audit the records of collection thereof maintained by the commission and the returns of taxpayers relating to such tax. Alternatively, such city shall have authority to administer and collect such tax. (b) All revenues collected by the tax commission pursuant to section 50-1044, Idaho Code, shall be distributed as follows: (1) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid shall be paid through the state refund account and those moneys are continuously appropriated; (2) An amount of money equal to such fee as may be agreed upon between the commission and such city for the actual cost of the collection and administration of the tax. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost at the end of each fiscal year shall be distributed as provided in paragraph (3) of this subsection; (3) All remaining moneys received pursuant to this chapter shall be placed in an account designated by the state controller and remitted monthly to the city levying such tax.  History: [50-1049, added 1979, ch. 221, sec. 2, p. 616; am. 1986, ch. 73, sec. 7, p. 207; am. 1994, ch. 180, sec. 93, p. 488.]
ID Code § 50-1302 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 13 - PLATS AND VACATIONS|Section 50-1302 - DUTY TO FILE.

50-1302. DUTY TO FILE. Every owner creating a subdivision, as defined in section 50-1301, Idaho Code, shall cause a land survey and a plat thereof to be made which shall particularly and accurately describe and set forth all the streets, easements, public grounds, blocks, lots, and other essential information, and shall record said plat. This section is not intended to prevent the filing of other survey maps or plats. Description of lots or parcels of land, according to the number and designation on such recorded plat, in conveyances or for the purposes of taxation, shall be deemed good and valid for all intents and purposes.  History: [50-1302, added 1967, ch. 429, sec. 220, p. 1249; am. 1997, ch. 190, sec. 2, p. 519; am. 2011, ch. 136, sec. 7, p. 388.]
ID Code § 50-1303 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 13 - PLATS AND VACATIONS|Section 50-1303 - SURVEY — MONUMENTS — ACCURACY.

50-1303. SURVEY — MONUMENTS — ACCURACY. The centerline intersections and points where the centerline changes direction on all streets, avenues, and public highways, and all points, witness corners and reference points on the exterior boundary where the boundary line changes direction shall be marked with magnetically detectable monuments the minimum size of which shall be five-eighths (5/8) of an inch in least dimension and two (2) feet long iron or steel rod unless special circumstances preclude use of such monument and all lot and block corners, witness corners and reference points for lot and block corners shall be marked with monuments conforming to the provisions of section 54-1227, Idaho Code. Monuments shall be marked such that measurements between them may be made to the nearest one-tenth (0.1) foot. All lot corners of a burial lot within a platted cemetery need not be marked with a monument, but the block corners shall be monumented in order to permit the accurate identification of each burial lot within the cemetery. The monuments shall conform to the provisions of section 54-1227, Idaho Code. The locations and descriptions of all monuments within a platted cemetery shall be recorded upon the plat, and the courses and distances of all boundary lines shall be shown, but may be shown by legend. The survey for any plat shall be conducted in such a manner as to produce an unadjusted mathematical error of closure of each area bounded by property lines within the survey of not more than one (1) part in five thousand (5,000).  History: [50-1303, added 1967, ch. 429, sec. 221, p. 1249; am. 1997, ch. 190, sec. 3, p. 519; am. 1998, ch. 220, sec. 2, p. 754; am. 2008, ch. 378, sec. 1, p. 1023; am. 2011, ch. 136, sec. 8, p. 388.]
ID Code § 50-1305 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 13 - PLATS AND VACATIONS|Section 50-1305 - VERIFICATION.

50-1305. VERIFICATION. The county shall choose and require an Idaho professional land surveyor to check the plat and computations thereon to determine that the requirements herein are met, and said professional land surveyor shall certify such compliance on the plat. Such certification shall not relieve the professional land surveyor who prepared the plat from responsibility for the plat. For performing such service the county shall collect from the subdivider a fee as provided by local ordinance reasonably related to the cost of providing such service.  History: [50-1305, added 1967, ch. 429, sec. 223, p. 1249; am. 1979, ch. 88, sec. 1, p. 214; am. 1989, ch. 102, sec. 1, p. 235; am. 1997, ch. 190, sec. 5, p. 521.]
ID Code § 50-1306 (2021)
2021 Idaho Code|Title 50 - MUNICIPAL CORPORATIONS|Chapter 13 - PLATS AND VACATIONS|Section 50-1306 - EXTRATERRITORIAL EFFECTS OF SUBDIVISION — PROPERTY WITHIN THE AREA OF CITY IMPACT — RIGHTS OF CITY TO COMMENT.

50-1306. EXTRATERRITORIAL EFFECTS OF SUBDIVISION — PROPERTY WITHIN THE AREA OF CITY IMPACT — RIGHTS OF CITY TO COMMENT. All plats situate within an officially designated area of city impact as provided for in section 67-6526, Idaho Code, shall be administered in accordance with the provisions set forth in the adopted city or county zoning and subdivision ordinances having jurisdiction. In the situation where no area of city impact has been officially adopted, the county with jurisdiction shall transmit all proposed plats situate within one (1) mile outside the limits of any incorporated city which has adopted a comprehensive plan or subdivision ordinance to said city for review and comment at least fourteen (14) days before the first official decision regarding the subdivision is to be made by the county. Items which may be considered by the city include, but are not limited to, continuity of street pattern, street widths, integrity and continuity of utility systems and drainage provisions. The city’s subdivision ordinance and/or comprehensive plan shall be used as guidelines for making the comments hereby authorized. The county shall consider all comments submitted by the city. Where the one (1) mile area of impact perimeter of two (2) cities overlaps, both cities shall be notified and allowed to submit comments.  History: [50-1306, added 1967, ch. 429, sec. 224, p. 1249; am. 1979, ch. 88, sec. 2, p. 215; am. 1999, ch. 391, sec. 1, p. 1088.]