reglab/housing_qa huggingface dataset:
ID Code § 67-4917 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4917 - SINKING FUND.

67-4917. SINKING FUND. Whenever any indebtedness has been incurred by a district authorized to levy and collect ad valorem taxes, it shall be lawful for the board to levy taxes and collect revenue for the purpose of creating a reserve fund in such amount as the board may determine, which may be used to meet the obligations of the district, for maintenance and operating charges and depreciation, and provide extensions of and betterments to the improvements of the district.  History: [67-4917, added 1959, ch. 137, sec. 17, p. 299; am. 1987, ch. 70, sec. 8, p. 135.]
ID Code § 67-4917A (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4917A - PURPOSES.

67-4917A. PURPOSES. The purposes of this act are to provide authority to auditorium or community center districts organized under chapter 49, title 67, Idaho Code, to levy and collect a "hotel/motel room sales tax" on the receipts derived by hotels and motels within the district from the furnishing of hotel and motel rooms, except no tax shall be imposed where residence therein is maintained continuously under the terms of a lease or similar agreement for a period in excess of thirty (30) days; and to provide for the levy of such sales tax in addition to the levy by a district authorized to levy and collect ad valorem taxes; and to provide for the collection, administration and remittance of said taxes by the state tax commission on behalf of an auditorium or community center district.  History: [67-4917A, added 1978, ch. 277, sec. 1, p. 673; am. 1987, ch. 70, sec. 9, p. 136; am. 1988, ch. 174, sec. 3, p. 305.]
ID Code § 67-4917B (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4917B - HOTEL/MOTEL ROOM SALES TAX.

67-4917B. HOTEL/MOTEL ROOM SALES TAX. The board shall have power and authority to levy a sales tax of not to exceed five percent (5%) of the receipts derived by hotels and motels within the district from the furnishing of hotel and motel rooms, except no tax shall be imposed where residence therein is maintained continuously under the terms of a lease or similar agreement for a period in excess of thirty (30) days, and except that no tax shall be charged on the sale of rooms by the Idaho Ronald McDonald House; provided that for any auditorium district established after July 1, 2001, such sales tax shall not exceed the maximum tax rate authorized in the petition. The levy and collection of said sales tax shall not be subject to the limitations or other provisions of sections 67-4913, 67-4914, 67-4915 and 67-4916, Idaho Code. The revenues received by the district from such sales tax shall be deposited in the depository of the district. Promptly following the adoption by the board of the resolution to levy such tax, the secretary of the board shall certify to the state tax commission that such levy has been adopted and shall state the effective date thereof and shall transmit to the commission a certified copy of such resolution. The effective date of any such levy shall not be earlier than the first day of the month not less than sixty (60) days following certification of such levy to the commission.  History: [67-4917B, added 1978, ch. 277, sec. 2, p. 674; am. 1987, ch. 70, sec. 10, p. 136; am. 1988, ch. 174, sec. 4, p. 305; am. 1995, ch. 219, sec. 1, p. 762; am. 2001, ch. 258, sec. 6, p. 931.]
ID Code § 67-4917C (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4917C - COLLECTION AND ADMINISTRATION OF HOTEL/MOTEL ROOM SALES TAX BY STATE TAX COMMISSION — DISTRIBUTION.

67-4917C. COLLECTION AND ADMINISTRATION OF HOTEL/MOTEL ROOM SALES TAX BY STATE TAX COMMISSION — DISTRIBUTION. (1) A district which has levied a sales tax pursuant to section 67-4917B, Idaho Code, may contract with the state tax commission for the collection and administration of the tax in like manner, and under the definitions and rules of said commission for the collection and administration of the state sales tax under chapter 36, title 63, Idaho Code, on receipts from the furnishing of hotel and motel rooms. A district 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 hotel and motel owners and operators. Alternatively, such district shall have authority to administer and collect such tax. (2) All revenues collected by the tax commission pursuant to section 67-4917B, Idaho Code, shall be distributed as follows: (a) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the tax commission to be paid shall be paid through the state refund account and those moneys are continuously appropriated. (b) An amount of money equal to the actual cost of the collection and administration of the tax imposed by the provisions of this section shall be retained by the tax commission. 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 by paragraph (c) of this subsection. (c) All remaining moneys received pursuant to this chapter shall be placed in an account designated by the state controller and remitted monthly to the district levying the tax.  History: [67-4917C, added 1978, ch. 277, sec. 3, p. 674; am. 1979, ch. 101, sec. 1, p. 246; am. 1986, ch. 73, sec. 20, p. 219; am. 1994, ch. 180, sec. 217, p. 555.]
ID Code § 67-4918 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4918 - INCLUSION OF PROPERTY PETITIONED — HEARING — ORDER.

67-4918. INCLUSION OF PROPERTY PETITIONED — HEARING — ORDER. The boundaries of any district organized under the provisions of this act may be changed in the manner herein prescribed, but the change of boundaries of the district shall not impair or affect its organization or its rights in or to property, or any of its rights or privileges whatsoever, except that no district organized prior to January 1, 1987, shall ever have the power to levy and collect property taxes, even though the boundaries of the district may be adjusted to reduce the population of the district to less than one hundred thousand (100,000); nor shall it affect or impair or discharge any contract, obligation, lien or charge for or upon which it might be liable or chargeable had any such change of boundaries not been made; and provided further, no auditorium district established after July 1, 2001, shall levy or impose a type of tax not authorized in the petition.  History: [67-4918, added 1959, ch. 137, sec. 18, p. 299; am. 1987, ch. 70, sec. 11, p. 136; am. 2001, ch. 258, sec. 7, p. 931.]
ID Code § 67-4919 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4919 - EXCLUSION OF PROPERTY PETITIONED — HEARING — ORDER.

67-4919. EXCLUSION OF PROPERTY PETITIONED — HEARING — ORDER. The owner or owners in fee of any real property constituting a portion of the district may file with the board a petition praying that such lands be excluded and taken from said district. Petitions shall describe the property which the petitioners desire to have excluded. Such petition must be acknowledged in the same manner and form as required in case of a conveyance of land and be accompanied by a deposit of money sufficient to pay all costs of the exclusion proceedings. The secretary of the board shall cause a notice of filing of such petition to be published in the county in which said property or the major portion thereof is located. The notice shall state the filing of such petition, the names of petitioners, description of the property mentioned in said petition, and the prayer of said petitioners; and it shall notify all persons interested to appear at the office of said board at the time named in said notice, showing cause in writing, if any they have, why said petition should not be granted. The board at the time and place mentioned in the notice, or at the time or times at which the hearing of said petition may be adjourned, shall proceed to hear the petition and all objections thereto, presented in writing by any person showing cause as aforesaid, why the prayer of the petition should not be granted. The filing of such petition shall be deemed and taken as an assent by each and all such petitioners to the exclusion from the district of the property mentioned in the petition or any part thereof. The board, if it deems it not for the best interests of the district that the property mentioned in the petition, or portion thereof, shall be excluded from the district, shall order that said petition be denied, but if it deems it for the best interest of the district that the property mentioned in the petition, or some portion thereof, be excluded from the district, then the board may order the property mentioned in the petition or some portion thereof, excluded from the district. Upon allowance of such petition, the board shall file a certified copy of the order of the board making such a change with the clerk of the court and upon order of the court said property shall be excluded from the district.  History: [67-4919, added 1959, ch. 137, sec. 19, p. 299.]
ID Code § 67-4920 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4920 - LIABILITY OF PROPERTY INCLUDED OR EXCLUDED.

67-4920. LIABILITY OF PROPERTY INCLUDED OR EXCLUDED. All real property included within, or excluded from, a district authorized to levy and collect ad valorem taxes shall thereafter be subject to the levy of taxes for the payment of any indebtedness of the district outstanding at the time of inclusion or exclusion.  History: [67-4920, added 1959, ch. 137, sec. 20, p. 299; am. 1987, ch. 70, sec. 12, p. 137.]
ID Code § 67-4921 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4921 - ISSUANCE OF NEGOTIABLE COUPON BONDS — FORM AND TERMS.

67-4921. ISSUANCE OF NEGOTIABLE COUPON BONDS — FORM AND TERMS. To carry out the purposes of this act, and to pay the necessary and ordinary expenses of a district authorized to levy and collect ad valorem taxes, the board is hereby authorized to issue negotiable coupon bonds of the district. Bonds shall bear interest at a rate not exceeding that provided by law payable semi-annually, and shall be due and payable serially, either annually or semi-annually, commencing not later than three (3) years and extending not more than thirty (30) years from date. The form and terms of said bonds, including provisions for their payment and redemption, shall be determined by the board. If the board so determines, such bonds may be redeemable prior to maturity upon payment of a premium, not exceeding five per cent (5%) of the principal thereof. Said bonds shall be executed in the name of and on behalf of the district and signed by the chairman of the board with the seal of the district affixed thereto and attested by the secretary of the board. Said bonds shall be in such denominations as the board shall determine and the bonds and coupons thereto attached shall be payable to bearer. Interest coupons shall bear the original or facsimile signature of the chairman of the board.  History: [67-4921, added 1959, ch. 137, sec. 21, p. 299; am. 1970, ch. 133, sec. 20, p. 309; am. 1978, ch. 276, sec. 6, p. 671; am. 1987, ch. 70, sec. 13, p. 137.]
ID Code § 67-4922 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4922 - SUBMISSION OF PROPOSITION TO ELECTORATE.

67-4922. SUBMISSION OF PROPOSITION TO ELECTORATE. Whenever any board authorized to levy and collect property taxes shall, by resolution, determine that the interest of said district and the public interest or necessity demand the acquisition, construction, installation or completion of any works or other improvements or facilities, or the making of any contract with the United States or other persons or corporations, public or private, municipalities, or governmental subdivisions, to carry out the objects or purposes of said district, requiring the creation of an indebtedness of seventy-five thousand dollars ($75,000) or more, and in any event when the indebtedness will exceed the income and revenue provided for the year, said board shall order the submission of the proposition of issuing such obligations or bonds, or creating other indebtedness to the qualified electors of the district at an election held for that purpose. The declaration of public interest or necessity herein required and the provision for the holding of such election may be included within one and the same resolution, which resolution, in addition to such declaration of public interest or necessity, shall recite the objects and purposes for which the indebtedness is proposed to be incurred, the estimated cost of the works or improvements, as the case may be, the amount of principal of the indebtedness to be incurred therefor, and the maximum rate of interest to be paid on such indebtedness. Such resolution shall also fix the date upon which such election shall be held, subject to the provisions of section 34-106, Idaho Code, and the manner of holding the same in accordance with the provisions of title 34, Idaho Code, and the method of voting for or against the incurring of the proposed indebtedness. Such resolution shall direct the county clerk to designate the polling place or places, and appoint judges of each polling place.  History: [67-4922, added 1959, ch. 137, sec. 22, p. 299; am. 1974, ch. 139, sec. 3, p. 1343; am. 1987, ch. 70, sec. 14, p. 137; am. 1995, ch. 118, sec. 93, p. 505; am. 2009, ch. 341, sec. 150, p. 1072.]
ID Code § 67-4922A (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4922A - LEASING OF LAND AND IMPROVEMENTS.

67-4922A. LEASING OF LAND AND IMPROVEMENTS. No provision of chapter 49, title 67, Idaho Code, shall be construed to prevent the board from entering into a lease for improvements and for real estate for any period in their discretion, not to exceed thirty (30) years, and the board may contract for the leasing of improvements to be constructed upon premises owned by the district or otherwise, and the contract may also provide that at the expiration of the term of the lease, upon full performance of such lease by the district, the improvements and/or real estate, or so much thereof as is leased, may become the property of the district.  History: [67-4922A, added 1978, ch. 276, sec. 7, p. 671; am. 1987, ch. 70, sec. 15, p. 138.]
ID Code § 67-4923 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4923 - NOTICE OF ELECTION.

67-4923. NOTICE OF ELECTION. The board of a district authorized to levy and collect property taxes shall prescribe the form of the notice of election, and direct the publication of the same, the first publication of said notice to be as prescribed in chapter 14, title 34, Idaho Code.  History: [67-4923, added 1959, ch. 137, sec. 23, p. 299; am. 1987, ch. 70, sec. 16, p. 138; am. 1995, ch. 118, sec. 94, p. 505; am. 2009, ch. 341, sec. 151, p. 1073.]
ID Code § 67-4924 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4924 - CONDUCT OF ELECTION — CANVASS OF RETURNS.

67-4924. CONDUCT OF ELECTION — CANVASS OF RETURNS. The county clerk shall conduct the election in the manner prescribed by the provisions of chapter 14, title 34, Idaho Code, and the returns thereof shall be canvassed and the results certified by the county clerk who shall report the results to the district.  History: [67-4924, added 1959, ch. 137, sec. 24, p. 299; am. 1987, ch. 70, sec. 17, p. 139; am. 1995, ch. 118, sec. 95, p. 506; am. 2009, ch. 341, sec. 152, p. 1073.]
ID Code § 67-4925 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4925 - EFFECT OF ELECTION — SUBSEQUENT ELECTIONS.

67-4925. EFFECT OF ELECTION — SUBSEQUENT ELECTIONS. In the event that it shall appear from said returns that the necessary percentage (as now specified by the constitution of the state of Idaho or as the same may hereafter be amended) of said qualified electors of the district authorized to levy and collect ad valorem taxes who shall have voted on any proposition submitted hereunder at such election voted in favor of such proposition, the district shall thereupon be authorized to incur such indebtedness or obligations, enter into such contract, or issue and sell such bonds of the district, as the case may be, all for the purpose or purposes and object or objects provided for in the proposition submitted hereunder and in the resolution therefor, and in the amount so provided and at a rate of interest not exceeding the rate of interest recited in such resolution. Submission of the proposition of incurring such obligation or bonded or other indebtedness at such an election shall not prevent or prohibit submission of the same or other propositions at subsequent election or elections called for such purpose.  History: [67-4925, added 1959, ch. 137, sec. 25, p. 299.; am. 1978, ch. 276, sec. 8, p. 672; am. 1987, ch. 70, sec. 18, p. 139.]
ID Code § 67-4926 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4926 - CORRECTION OF FAULTY NOTICES.

67-4926. CORRECTION OF FAULTY NOTICES. In any and every case where a notice is provided for in this act, if the court finds for any reason that due notice was not given, the court shall not thereby lose jurisdiction, and the proceeding in question shall not thereby be void or be abated, but the court shall in that case order due notice to be given and shall continue the hearing until such time as notice shall be properly given, and thereupon shall proceed as though notice has [had] been properly given in the first instance.  History: [67-4926, added 1959, ch. 137, sec. 26, p. 299.]
ID Code § 67-4928 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 49 - AUDITORIUM DISTRICTS|Section 67-4928 - ELECTIONS — VALIDATION OF ACTS.

67-4928. ELECTIONS — VALIDATION OF ACTS. Whenever any auditorium district organized under the provisions of chapter 49, title 67, Idaho Code, shall have failed to hold any election provided for in section 67-4911, Idaho Code, for the election of a member or members of the board of directors, the board of directors of said district may order an election to be held, subject to the provisions of section 34-106, Idaho Code, in said district for such purpose at such time as may be fixed by resolution of the board. Whenever any auditorium district has been heretofore created pursuant to the provisions of chapter 49, title 67, Idaho Code, all proceedings had in connection with the creation of such district and the organization of the governing body and all acts and proceedings heretofore taken by such district or its governing body are hereby validated, ratified and declared to be binding and effective in accordance with their terms, notwithstanding any failure to have held and conducted any election of members of the board of directors of said district.  History: [67-4928, added I.C., sec. 67-4928, as added by S.L. 1974, ch. 139, sec. 5, p. 1343; am. 1995, ch. 118, sec. 96, p. 506.]
ID Code § 67-5001 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 50 - COMMISSION ON AGING|Section 67-5001 - CREATION OF COMMISSION ON AGING — COMPOSITION — APPOINTMENT.

67-5001. CREATION OF COMMISSION ON AGING — COMPOSITION — APPOINTMENT. There is hereby established in the executive office of the governor the Idaho commission on aging, hereafter referred to as the "commission," which shall have the duties, powers, and authorities as provided in this act. The board of commissioners shall consist of seven (7) members to be appointed by the governor of the state of Idaho, hereafter referred to singly as a "commissioner" or collectively as "commissioners," who shall hold office during the pleasure of the governor and who shall be subject to removal by the governor. No commissioner shall hold any other elective or appointive office, state, county or municipal, or any office in any political party organization. Not more than four (4) commissioners shall at any time belong to the same political party. At least four (4) commissioners must be age sixty (60) years or older. Each of the commissioners shall be a citizen of the United States, and of the state of Idaho, and shall be appointed to assure appropriate geographic representation of the state of Idaho. The commissioners shall be appointed for a term of four (4) years; provided, that in the case of death of any commissioner, or his or her removal from office as hereinbefore provided, the governor shall appoint a successor from the same geographic area. All commissioners shall be appointed for a term of four (4) years on a staggered basis. No commissioner shall serve more than two (2) consecutive terms, except that a commissioner appointed to fill an unexpired term may be appointed to two (2) additional full terms.  History: [67-5001, added 1995, ch. 189, sec. 2, p. 677; am. 2002, ch. 47, sec. 1, p. 108.]
ID Code § 67-5002 (2021)
2021 Idaho Code|Title 67 - STATE GOVERNMENT AND STATE AFFAIRS|Chapter 50 - COMMISSION ON AGING|Section 67-5002 - ORGANIZATION — MEETINGS — QUORUM — COMPENSATION — EXPENSES.

67-5002. ORGANIZATION — MEETINGS — QUORUM — COMPENSATION — EXPENSES. (1) The commissioners shall oversee the duties, powers and authorities of the commission. (2) The commissioners shall elect a chairman and vice-chairman at its first meeting. Thereafter, the chairman and vice-chairman shall be elected during the first meeting of each calendar year. The commissioners shall meet at least once every three (3) months and at such times as may be called by the chairman. A majority of the commissioners shall constitute a quorum for the transaction of business, or for the exercise of any power. (3) Each commissioner shall be compensated as provided in section 59-509(h), Idaho Code.  History: [67-5002, added 1995, ch. 189, sec. 2, p. 677; am. 2002, ch. 47, sec. 2, p. 108.]