reglab/housing_qa huggingface dataset:
ID Code § 33-801 (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 8 - BUDGET AND TAX LEVY|Section 33-801 - SCHOOL DISTRICT BUDGET.

33-801. SCHOOL DISTRICT BUDGET. No later than twenty-eight (28) days or, if the conditions provided for in section 33-804(4), Idaho Code, have been met, fourteen (14) days prior to its regular July meeting, the board of trustees of each school district shall have prepared a budget, in form prescribed by the state superintendent of public instruction, and shall have called and caused to be held a public hearing thereon, and at such public hearing, or at a special meeting held no later than fourteen (14) days after the public hearing, shall adopt a budget for the ensuing year. Notice of the hearing shall be posted, and published as prescribed in section 33-402, Idaho Code, and a record of the hearing shall be kept by the clerk of the board of trustees. At the time said notice is given and until the date of the hearing, a copy of the budget shall be available for public inspection at all reasonable times at the administrative offices of the school district, or at the office of the clerk of the district. The board of trustees of each school district shall also prepare and publish, as a part of such notice, a summary statement of the budget for the current and ensuing years. Such statement shall be prepared in a manner consistent with standard accounting practices and in such form as the state superintendent of public instruction shall prescribe, and, among other things, said statement shall show amounts budgeted for all major classifications of income and expenditures, with total amounts budgeted for salary and wage expenditures in each such classification shown separately. Such statement shall show amounts actually expended for the two (2) previous years for the same classification for purposes of comparison. The budgeted dollar amounts of revenue in those categories included within the provisions of section 33-802, Idaho Code, as approved within the adopted budget shall be the same as presented to the respective county commissioners for tax levy purposes.  History: [33-801, added 1963, ch. 13, sec. 90, p. 27; am. 1963, ch. 348, sec. 1, p. 986; am. 1973, ch. 62, sec. 2, p. 102; am. 1975, ch. 46, sec. 1, p. 85; am. 1978, ch. 158, sec. 1, p. 346; am. 1985, ch. 107, sec. 5, p. 198; am. 1989, ch. 2, sec. 1, p. 3; am. 1997, ch. 175, sec. 1, p. 494; am. 2009, ch. 171, sec. 5, p. 548; am. 2011, ch. 299, sec. 2, p. 854; am. 2018, ch. 164, sec. 6, p. 325.]
ID Code § 33-801A (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 8 - BUDGET AND TAX LEVY|Section 33-801A - GENERAL FUND CONTINGENCY RESERVE.

33-801A. GENERAL FUND CONTINGENCY RESERVE. The board of trustees of any school district may create and establish a general fund contingency reserve within the annual school district budget. Such general fund contingency reserve shall not exceed five per cent (5%) of the total general fund budget, or the equivalent value of one (1) support unit computed as required by section 33-1002, Idaho Code, whichever is greater. Disbursements from said fund may be made by resolution from time to time as the board of trustees determines necessary for contingencies that may arise. The balance of said fund shall not be accumulated beyond the budgeted fiscal year. If any money remains in the contingency reserve it shall be treated as an item of income in the following year’s budget.  History: [33-801A, added 1977, ch. 197, sec. 1, p. 533; am. 1981, ch. 138, sec. 1, p. 241; am. 1986, ch. 44, sec. 1, p. 130.]
ID Code § 33-802A (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 8 - BUDGET AND TAX LEVY|Section 33-802A - COMPUTATION OF BOND AND BOND INTEREST LEVIES.

33-802A. COMPUTATION OF BOND AND BOND INTEREST LEVIES. When the board of trustees of any school district determines and makes a levy allowed by section 33-802, Idaho Code, and incorporates such levy as a part of the school district’s budget to service all maturing bond and bond interest payments for the ensuing fiscal year, it shall take into consideration any state bond levy equalization funds provided pursuant to section 33-906, Idaho Code, and any balances remaining or that may remain in its bond interest and redemption fund after meeting its bond and bond interest obligations for its current fiscal year. The levy so made for the ensuing fiscal year shall be an amount which, together with any state bond levy equalization funds provided pursuant to section 33-906, Idaho Code, and the balance in its bond interest and redemption fund remaining after meeting its current fiscal year bond and bond interest obligations, shall satisfy all maturing bond and bond interest payments for at least the ensuing twelve (12) months, and not to exceed the ensuing twenty-one (21) months counted from July 1 of the current calendar year.  History: [33-802A, added 1973, ch. 282, sec. 1, p. 597; reen. 1974, ch. 4, sec. 1, p. 20; am. 1974, ch. 171, sec. 1, p. 1430; am. 2002, ch. 159, sec. 1, p. 464; am. 2003, ch. 268, sec. 1, p. 718; am. 2006, 1st Ex. Sess., ch. 1, sec. 4, p. 45.]
ID Code § 33-803 (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 8 - BUDGET AND TAX LEVY|Section 33-803 - LEVY FOR EDUCATION OF CHILDREN OF MIGRATORY FARM WORKERS.

33-803. LEVY FOR EDUCATION OF CHILDREN OF MIGRATORY FARM WORKERS. In any school district in which there is located any farm labor camp and the children of migratory farm workers housed therein attend the schools of the district, the board of trustees may make a levy not exceeding one-tenth of one percent (.1%) of the market value for assessment purposes on all taxable property within the district, in addition to any other levies authorized by law, for the cost of educating such children. Whenever the aggregate of the levy herein authorized and other levies made for maintenance and operation of the district shall exceed six-tenths of one percent (.6%) of the market value for assessment purposes on all taxable property within the district, the levy authorized by this section must be approved by the school district electors at a tax levy election held for that purpose. Notice of such election shall be given, the election shall be conducted, and the returns thereof made, as provided in title 34, Idaho Code; and the question shall be approved only if a majority of the qualified electors voting at such election vote in favor thereof.   History: [33-803, added 1963, ch. 13, sec. 92, p. 27; am. 1995, ch. 82, sec. 11, p. 225; am. 2009, ch. 341, sec. 46, p. 1023.]
ID Code § 33-807 (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 8 - BUDGET AND TAX LEVY|Section 33-807 - CERTIFICATION OF LEVIES.

33-807. CERTIFICATION OF LEVIES. The board of trustees of each school district, having determined the levies required for the several purposes authorized by law, shall, not later than the second Monday of September in each year, certify said levies to the board of county commissioners in each county in which the district may lie. Said certification shall show the name and number of the school district, the school fiscal year for which such levies are to be made, and shall list separately each levy if more than one (1), and the purpose of each thereof. In certifying the levy required to service bond issues, the board of trustees shall report the amount of available moneys in the "bond interest and redemption fund" at the time of certification and the amount required to service bond issues in the ensuing fiscal year in addition to the levy determined for such purpose.  History: [33-807, added 1963, ch. 13, sec. 97, p. 27; am. 1973, ch. 282, sec. 2, p. 597; am. 1974, ch. 4, sec. 1, p. 20.]
ID Code § 33-808 (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 8 - BUDGET AND TAX LEVY|Section 33-808 - NOTICE OF ADJUSTMENT TO MARKET VALUE FOR ASSESSMENT PURPOSES UPON TERMINATION OF A REVENUE ALLOCATION AREA.

33-808. NOTICE OF ADJUSTMENT TO MARKET VALUE FOR ASSESSMENT PURPOSES UPON TERMINATION OF A REVENUE ALLOCATION AREA. (1) A charter district with a maintenance and operation levy in the immediately previous year that shall adjust its market value for assessment purposes in accordance with the provisions of section 33-802(6), Idaho Code, relating to termination of a revenue allocation area, shall advertise its action by publishing in at least the newspaper of largest paid circulation published in the county of the district, or if there is no such newspaper, then in a newspaper published nearest to the district where the advertisement is required to be published. (2) For purposes of this section, the definition of "newspaper" shall be as established in sections 60-106 and 60-107, Idaho Code; provided further, that the newspaper of largest circulation shall be established by the statement of average annual paid weekday circulation listed on the newspaper’s sworn statement of ownership that was filed with the United States post office on a date most recently preceding the date on which the advertisement required in this section is to be published. The advertisement shall be run when the school district ascertains that it will adjust its market value for assessment purposes in accordance with the provisions of section 33-802(6), Idaho Code, relating to termination of a revenue allocation area, and shall be published once a week for two (2) weeks following action by the board of trustees. (3) The form and content of the notice shall be substantially as follows:   NOTICE OF PROPERTY TAX ADJUSTMENT BY SCHOOL BOARD The (insert name of the school district) hereinafter the "District," has increased its market value for assessment purposes as of December 31, …., by the amount of the increment value of the (insert name of Redevelopment Agency Revenue Allocation Area) on such date, in accordance with the provisions of Section 33-802, Idaho Code, because the revenue allocation area gave notice of termination pursuant to Section 50-2903, Idaho Code, and as a result thereof property taxes on the increment value of the revenue allocation area will not be collected and distributed to the District. Section 33-802, Idaho Code, permits the District to replace those funds by adjusting its market value as described herein. The total amount of dollars in property taxes to be directly collected by the District pursuant to this action is estimated to be $…….  History: [33-808, added 2005, ch. 191, sec. 2, p. 592; am. 2006, 1st Ex. Sess., ch. 1, sec. 5, p. 45.]
ID Code § 33-902 (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 9 - SCHOOL FUNDS|Section 33-902 - PUBLIC SCHOOL PERMANENT ENDOWMENT FUND.

33-902. PUBLIC SCHOOL PERMANENT ENDOWMENT FUND. (1) There is established in the state treasury the public school permanent endowment fund. This fund is perpetually appropriated for the beneficiaries of the endowment. The fund shall be managed and invested by the endowment fund investment board according to law and the policies established by the state board of land commissioners. The fund principal shall forever remain intact. The fund shall be a permanent fund and shall consist of the following: (a) Proceeds from the sale of lands granted to the state by the federal government, known as public school endowment lands, and lands granted in lieu of public school endowment school lands; (b) Lands, money or other property acquired by gift or grant from any person or corporation or under any law or grant of the federal government for general educational purposes; (c) All other grants of lands or money made to the state from the federal government for general educational purposes where no other purpose is indicated in the grant; (d) All estates or distributive shares of estates that may escheat to the state; (e) All unclaimed shares and dividends of any corporation incorporated under the laws of the state; (f) Proceeds of royalties arising from the extraction of minerals on public school land owned by the state; (g) Other proceeds and avails as are required by law of the federal government or of the state of Idaho to be made a part of the fund; and (h) Moneys allocated from the public school earnings reserve fund. (2) Public school endowment land sale proceeds may be deposited into the land bank fund established in section 58-133, Idaho Code, to be used to acquire other lands within the state for the benefit of the endowment beneficiaries. If proceeds from the sale of public school endowment lands are not used to acquire other lands in accordance with section 58-133, Idaho Code, the proceeds from the sale shall be deposited into the public school permanent endowment fund along with any earnings on the proceeds. (3) Earnings from the investment of the public school permanent endowment fund shall be distributed according to the provisions of section 57-723A, Idaho Code.  History: [33-902, added 1998, ch. 256, sec. 7, p. 829.]
ID Code § 33-902A (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 9 - SCHOOL FUNDS|Section 33-902A - PUBLIC SCHOOL EARNINGS RESERVE FUND.

33-902A. PUBLIC SCHOOL EARNINGS RESERVE FUND. (1) There is established in the state treasury the public school earnings reserve fund. The fund shall be managed and invested by the endowment fund investment board according to law and the policies established by the state board of land commissioners. The public school earnings reserve fund shall consist of the following: (a) All earnings of the public school permanent endowment fund; (b) Proceeds of the sale of timber on public school endowment lands; (c) Proceeds of leases of public school endowment lands; (d) Proceeds of interest charged upon deferred payments on public school endowment lands or timber on those lands; (e) Earnings on contracts for the sale of timber and the sale of lands related to the public school endowment; and (f) All other proceeds received from the use of public school endowment lands and not otherwise designated for deposit in the public school permanent endowment fund. (2) Moneys shall be distributed out of the public school earnings reserve fund only to support the beneficiaries of the public school endowment, including distributions by the state board of land commissioners to the public school permanent endowment fund and the public school income fund; provided, that funds shall not be appropriated by the legislature from the public school earnings reserve fund except to pay for administrative costs incurred managing the assets of the public school endowment including, but not limited to, real property and monetary assets.  History: [33-902A, added 1998, ch. 256, sec. 8, p. 830.]
ID Code § 33-903 (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 9 - SCHOOL FUNDS|Section 33-903 - PUBLIC SCHOOL INCOME FUND.

33-903. PUBLIC SCHOOL INCOME FUND. (1) The public school income fund is that fund in the treasury of the state of Idaho to which are credited the following: (a) Moneys distributed from the public school earnings reserve fund and other sources the legislature deems appropriate; (b) Proceeds of all state taxes levied for public school purposes; (c) Grants of moneys from the federal government for public school purposes when other disposition is not specified by law; (d) Ninety percent (90%) of any moneys received by any department of state government from the federal government from sales, royalties, bonuses or rentals of oil, gas or mineral lands; (e) Legislative appropriations in support of the public schools, and other moneys required by the law of the federal government or of the state of Idaho to be made a part of and credited to the fund. (2) Earnings on the investment of idle moneys in the public school income fund shall be paid to the public school income fund. (3) Moneys in the public school income fund shall be used for the benefit of beneficiaries of the public school endowment and distributed to current beneficiaries of the public school endowment pursuant to legislative appropriation.  History: [33-903, added 1963, ch. 13, sec. 119, p. 27; am. 1976, ch. 28, sec. 1, p. 63; am. 1984, ch. 180, sec. 1, p. 426; am. 1990, ch. 377, secs. 1, 4, p. 1042; am. 1998, ch. 256, sec. 9, p. 830.]
ID Code § 33-904 (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 9 - SCHOOL FUNDS|Section 33-904 - COUNTY SCHOOL FUND.

33-904. COUNTY SCHOOL FUND. The county school fund is that fund in the treasury of each county in the state to which are credited the proceeds of moneys collected from fines, forfeitures or breaches of the penal laws of the state when other disposition is not provided by law; and such other proceeds and avails as may be required by law to be credited thereto.  History: [33-904, added 1963, ch. 13, sec. 120, p. 27; am. 1967, ch. 243, sec. 4, p. 707; am. 1978, ch. 291, sec. 1, p. 713; am. 1979, ch. 254, sec. 4, p. 663.]
ID Code § 33-906A (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 9 - SCHOOL FUNDS|Section 33-906A - BOND LEVY EQUALIZATION FUND.

33-906A. BOND LEVY EQUALIZATION FUND. There is hereby created in the state treasury a bond levy equalization fund. This fund shall contain such moneys as may be directed pursuant to appropriation. Moneys in the fund shall be used exclusively to make the payments authorized by the bond levy equalization program created in section 33-906, Idaho Code. Moneys in the fund are hereby continuously appropriated for the purposes stated in section 33-906, Idaho Code, and shall only be expended for the purposes stated therein.  History: [33-906A, added 2002, ch. 159, sec. 3, p. 465; am. 2006, ch. 423, sec. 3, p. 1307.]
ID Code § 33-906B (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 9 - SCHOOL FUNDS|Section 33-906B - VALUE INDEX CALCULATION.

33-906B. VALUE INDEX CALCULATION. The state department of education shall establish a value index for each school district, based on each school district’s market value per support unit for equalization purposes, the average annual seasonally-adjusted unemployment rate in the county in which a plurality of the school district’s market value for assessment purposes of taxable property is located and the per capita income in the county in which a plurality of the school district’s market value for assessment purposes is located. The value index for each school district shall be calculated as the sum of the following three (3) components: (1) The state department of education shall annually calculate each school district’s market value per support unit, based on the market values that would be used to calculate a bond levy, and the statewide average. The first portion of the value index shall be calculated by dividing the school district’s figure by the statewide average figure and dividing the result of this calculation by two (2). (2) The second portion of the value index shall be calculated by dividing the statewide unemployment rate by the unemployment rate in the county in which a plurality of the school district’s market value for assessment purposes of taxable property is located, and dividing the result of this calculation by four (4). For the purposes of this subsection, the statewide unemployment rate and county unemployment rates shall be based on the most recent average annual seasonally-adjusted unemployment rate data reported by the United States department of labor, for which there is a complete calendar year of data. (3) The third portion of the value index shall be calculated by dividing the county per capita income in the county in which a plurality of the school district’s market value for assessment purposes of taxable property is located by the statewide per capita income, and dividing the result of this calculation by four (4). For the purposes of this subsection, the statewide per capita income and county per capita income shall be based on the most recent data reported by the United States department of commerce, for which there is a complete calendar year of data. If a bond is passed by a subdistrict created pursuant to section 33-351, Idaho Code, the index used shall be that of the school district. For subdistricts created as a result of consolidation, for the purposes of retiring prior bonded indebtedness, pursuant to section 33-311, Idaho Code, the subdistrict shall retain the value index factor calculated in subsection (1) of this section, as such factor was calculated in the subdistrict’s last fiscal year as a separate school district. The remaining components of the subdistrict’s value index calculation shall be that of the consolidated school district, as calculated each year.  History: [33-906B, added 2002, ch. 159, sec. 4, p. 465; am. 2007, ch. 79, sec. 7, p. 218; am. 2007, ch. 144, sec. 1, p. 419.]
ID Code § 33-907 (2021)
2021 Idaho Code|Title 33 - EDUCATION|Chapter 9 - SCHOOL FUNDS|Section 33-907 - PUBLIC EDUCATION STABILIZATION FUND.

33-907. PUBLIC EDUCATION STABILIZATION FUND. (1) There is hereby created in the state treasury a fund to be known as the public education stabilization fund, which shall function as a fund detail of the public school income fund. The fund shall consist of moneys transferred to the fund according to the provisions of sections 33-905, 33-1018 and 33-1018C, Idaho Code, and any other moneys made available through legislative transfers or appropriations. Moneys in the fund are hereby continuously appropriated for the purposes stated in sections 33-1018 and 33-1018B, Idaho Code, and shall only be expended for the purposes stated in sections 33-1018, 33-1018A and 33-1018B, Idaho Code. Any accumulated balances in the fund that are in excess of eight and one-third percent (8.334%) of the current fiscal year’s total appropriation of state funds for public school support shall be transferred to the bond levy equalization fund. Interest earned from the investment of moneys in the fund shall be retained in the fund.  (2) For the period July 1, 2021, through June 30, 2023, no moneys from the public education stabilization fund shall be withdrawn for any purpose, including those in sections 33-1018, 33-1018A, and 33-1018B, Idaho Code, and any other law or rule to the contrary, for encumbered obligations and unencumbered expenditures associated with state funds appropriated for fiscal year 2022. The state department of education shall prorate any negative variance pursuant to section 33-1018, Idaho Code, by a formula prescribed by the state department of education.  History: [33-907, added 2003, ch. 372, sec. 8, p. 988; am. 2006, ch. 311, sec. 5, p. 962; am. 2006, 1st Ex. Sess., ch. 1, sec. 7, p. 47; am. 2017, ch. 211, sec. 1, p. 514; am. 2021, ch. 348, sec. 3, p. 1050.]