reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 8 - COUNCIL-MANAGER PLAN › Section 50-806 - ELECTION OF OFFICIALS FOLLOWING ADOPTION — DETERMINING SUCCESSFUL CANDIDATES — DESIGNATION OF SEATS.

50-806. ELECTION OF OFFICIALS FOLLOWING ADOPTION — DETERMINING SUCCESSFUL CANDIDATES — DESIGNATION OF SEATS. (1) When the proposition is submitted to the electors under section 50-803(1), Idaho Code, officials shall be elected at the same election during which the proposition is submitted to the voters; when the proposition submitted to the electors under subsection (2) of section 50-803, Idaho Code, officials shall be elected at the same general city election. If any proposition submitted to the electors under section 50-803, Idaho Code, fails to receive a favorable vote, the election of officials at the same election shall be declared null and void.
Determination of successful candidates at either a special or general election shall be as herein provided: A. When the council is to consist of five (5) members, the three (3) receiving the largest number of votes shall be declared elected to serve four (4) year terms or so much thereof as remains, and two (2) to serve two (2) year terms or so much thereof as remains; B. When the council is to consist of seven (7) members, the four (4) receiving the largest number of votes shall be declared elected to serve four (4) year terms or so much thereof as remains, and three (3) to serve two (2) year terms or so much thereof as remains. At each general city election thereafter, councilmen shall be elected to fill the unexpired terms.
(2) By ordinance, the city may assign a number to each council seat. In that event candidates will file for a designated seat and the candidate receiving the largest number of votes for the seat he has filed for shall be declared elected.
History:
[50-806, added 1967, ch. 429, sec. 145, p. 1249; am. 1981, ch. 158, sec. 1, p. 270.; am. 2009, ch. 341, sec. 126, p. 1056.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 8 - COUNCIL-MANAGER PLAN › Section 50-807 - EFFECTIVE DATE FOLLOWING ADOPTION OF PLAN.

50-807. EFFECTIVE DATE FOLLOWING ADOPTION OF PLAN. The effective date of the council-manager plan shall be not more than seventy-five (75) days following the election of officials, to be determined by the incumbent council.
History:
[50-807, added 1967, ch. 429, sec. 146, p. 1249; am. 1984, ch. 156, sec. 5, p. 382.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 8 - COUNCIL-MANAGER PLAN › Section 50-808 - POWERS — DUTIES OF THE COUNCIL.

50-808. POWERS — DUTIES OF THE COUNCIL. The council shall have all powers delegated under general law, appoint a chief administrative officer to be known as the city manager, and confirm all appointments of department heads made by the city manager.
History:
[50-808, added 1967, ch. 429, sec. 147, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 8 - COUNCIL-MANAGER PLAN › Section 50-809 - MAYOR.

50-809. MAYOR. (1) At the time of installing and swearing in the councilmen following each general city election, or special election called for the purpose of electing officials, the council shall elect one (1) of their members to be designated the mayor. He shall serve for a period of two (2) years unless sooner removed by the council or becomes disqualified.
(2) By ordinance, a city may provide for the direct election of the mayor by the voters. When direct election is permitted, the mayor’s position on the ballot shall replace that of one (1) councilman. Prior to the opening of the filing for candidacy for mayor, the term of the direct elected mayor shall be designated, by ordinance, as two (2) years or four (4) years. The direct elected mayor shall have no changes in his powers as defined in section 50-810, Idaho Code.
History:
[50-809, added 1967, ch. 429, sec. 148, p. 1249; am. 1975, ch. 203, sec. 1, p. 564.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 8 - COUNCIL-MANAGER PLAN › Section 50-810 - POWERS OF THE MAYOR.

50-810. POWERS OF THE MAYOR. The mayor shall preside at the meetings of the council and perform such other duties consistent with his office as may be imposed by the council. He shall be entitled to a vote on all matters coming before the council, but shall possess no veto power. He shall be recognized as the official head of the city for all ceremonial purposes, by the courts of the purposes of serving civil processes, and by the governor for military purpose. He may use the title of mayor in any case in which the execution of contracts or other legal instruments in writing, or other necessity arising from the general laws of this state may so require, but this shall not be construed as conferring upon him administrative powers or functions of a mayor under the general laws of the state.
History:
[50-810, added 1967, ch. 429, sec. 149, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 8 - COUNCIL-MANAGER PLAN › Section 50-811 - CITY MANAGER — DUTIES.

50-811. CITY MANAGER — DUTIES. The council shall appoint a city manager to be the administrative head of the city government under the direction and supervision of such council and who shall hold office at the pleasure of the majority of the members thereof. Before entering upon the duties of his office, such city manager shall take the official oath for the support of the government and the faithful performance of his duties, and shall execute a bond in favor of the city in such sum as may be fixed by the council. He shall:
1. Have general supervision over the business of the city.
2. See that the ordinances and policies of the city are complied with and faithfully executed.
3. Attend all meetings of the council at which his attendance is required by that body.
4. Recommend for adoption to the council such measures as he may deem necessary or expedient.
5. Make the appointment of all department heads, subject to such civil service regulations as may relate thereto.
6. Prepare and submit to the council such reports as may be required by that body, or as he may deem advisable.
7. Keep the council fully advised of the financial condition of the city and its future needs.
8. Prepare and submit to the council a tentative budget for the next fiscal year.
9. Perform such other duties as the council may establish by ordinance or resolution.
10. Possess such powers as are vested in the mayor as provided in section 50-606.
History:
[50-811, added 1967, ch. 429, sec. 150, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 8 - COUNCIL-MANAGER PLAN › Section 50-812 - DISCONTINUANCE OF COUNCIL-MANAGER PLAN — PROPOSITION TO BE VOTED.

50-812. DISCONTINUANCE OF COUNCIL-MANAGER PLAN — PROPOSITION TO BE VOTED. Any city which shall have operated for more than six (6) years under the provisions of sections 50-801 through 50-812, Idaho Code, may resume operation under sections 50-601 through 50-708, Idaho Code, by proceedings held as sections 50-801 through 50-812, Idaho Code, provide for adoption of the council-manager plan. The proposition to be submitted shall be: "Shall the City of …. retain its organization under the ‘council-manager plan’?"
History:
[50-812, added 1967, ch. 429, sec. 151, p. 1249; am. 1984, ch. 156, sec. 6, p. 382.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 8 - COUNCIL-MANAGER PLAN › Section 50-813 - CALCULATION FOR NUMBER OF REQUIRED SIGNATURES.

50-813. CALCULATION FOR NUMBER OF REQUIRED SIGNATURES. In cases where a city is operating under the council-manager plan, if there is no direct mayoral election, and a statute provides for petitions or elections based upon the total number of votes cast for mayor at the last preceding city election, the calculation of signatures or votes necessary under state law shall be based upon the total number of votes cast for the city councilman who received the highest number of votes at the last preceding city election.
History:
[50-813, added 1978, ch. 257, sec. 1, p. 562; am. 1984, ch. 156, sec. 7, p. 382.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 9 - ORDINANCES — CITY CODE — RECORDS › Section 50-901 - ORDINANCES — STYLE — PUBLICATION — WHEN EFFECTIVE — IMMEDIATE OPERATION IN EMERGENCIES.

50-901. ORDINANCES — STYLE — PUBLICATION — WHEN EFFECTIVE — IMMEDIATE OPERATION IN EMERGENCIES. The style of all ordinances shall be: "Be it ordained by the mayor and council of the city of ………" and all ordinances of a general nature, unless otherwise required by law, shall, before they take effect and within one (1) month after they are passed, be published in full or by summary as provided in section 50-901A, Idaho Code, in at least one (1) issue of the official newspaper of the city, or mailed as provided in section 60-109A, Idaho Code; provided, however, that in cases of riot, infections or contagious disease, or other impending danger requiring immediate enforcement, such ordinances shall take effect upon the proclamation of the mayor or president of the council, posted in at least five (5) public places of the city; provided further, that nationally recognized codes such as, but not limited to, those establishing rules and regulations for the construction, alteration or repair of buildings, the installation of plumbing, the installation of electric wiring, fire prevention, gas piping installations, sanitary regulations, health measures, and statutes of the state of Idaho such as, but not limited to, those relating to the operation of motor vehicles, equipment of motor vehicles, traffic control devices, motor vehicle laws, liquor and beer laws, housing, construction, health and sanitation, may be adopted by a city council without including more than a particular reference to such code, and without publication or posting thereof, if adoption of such code be made in a regularly adopted and published ordinance; provided further, that at least one (1) copy of the supplemental code, duly certified by the city clerk, shall have been filed for use and examination by the public in the office of the clerk of the city prior to the adoption of the ordinance by the city council. Following its adoption by the city, one (1) copy of the supplemental code shall be retained by the city, which shall be filed in the office of the city clerk.
History:
[50-901, added 1967, ch. 429, sec. 152, p. 1249; am. 1971, ch. 9, sec. 1, p. 20; am. 1979, ch. 19, sec. 1, p. 29; am. 1981, ch. 145, sec. 1, p. 250; am. 1982, ch. 66, sec. 1, p. 130; am. 2001, ch. 156, sec. 1, p. 563.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 9 - ORDINANCES — CITY CODE — RECORDS › Section 50-901A - SUMMARIZATION OF ORDINANCES PERMITTED — REQUIREMENTS.

50-901A. SUMMARIZATION OF ORDINANCES PERMITTED — REQUIREMENTS. (1) In lieu of publishing the entire ordinance under section 50-901, Idaho Code, the city may publish a summary of the ordinance which summary shall be approved by the governing body and which shall include:
(a) The name of the city;
(b) The formal identification or citation number of the ordinance;
(c) A descriptive title;
(d) A summary of the principal provisions of the ordinance, including penalties provided and the effective date;
(e) Any other information necessary to provide an accurate summary; and
(f) A statement that the full text is available at the city hall.
(2) Subsection (1) of this section notwithstanding, whenever any publication is made under this section and the proposed or adopted ordinance contains legal descriptions, or contains provisions regarding taxation or penalties concerning real property, then the sections containing this matter shall be published in full and shall not be summarized. When a legal description of real property is involved, the notice shall also include the street address or addresses of the property described, if any. In the case of descriptions covering one or more street addresses, the street addresses of the corners of the area described shall meet this requirement. Maps may be substituted for written legal description of property provided they contain sufficient detail to clearly define the area with which the ordinance is concerned.
(3) Before submission of a summary to a newspaper for publication under this section, the legal advisor of the city shall sign a statement, which shall be filed with the ordinance, that the summary is true and complete and provides adequate notice to the public.
(4) The full text of any ordinance which is summarized by publication under this section shall be promptly provided by the city clerk to any citizen on personal request.
History:
[50-901A, added 1979, ch. 19, sec. 2, p. 30; am. 1981, ch. 145, sec. 2, p. 250.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 9 - ORDINANCES — CITY CODE — RECORDS › Section 50-902 - PASSAGE OF ORDINANCES.

50-902. PASSAGE OF ORDINANCES. The passage or adoption of every ordinance, and every resolution or order to enter a contract shall be by roll call of the council with the yea or nay of each being recorded, and to pass or adopt any ordinance or any such resolution or order, a majority of the council shall be required.
Ordinances shall be read on three (3) different days, two (2) readings of which may be by title only and one (1) reading of which shall be in full, unless one half (1/2) plus one (1) of the members of the full council shall dispense with the rule. In preparation, passage and publication, ordinances shall contain no subject which shall not be clearly expressed in the title, and no ordinance or section thereof shall be revised or amended unless all ordinances, which are intended to amend existing ordinances, shall have the words which are added to such ordinance underlined; when the amendment is to strike out or repeal any part of an existing ordinance, the letter, figure, word or words stricken or repealed shall be printed with a line through such letter, figure, word or words in the printed bill to indicate the part stricken or repealed. Provided, however, that when an ordinance includes or consists of the repeal of an entire section or chapter, it shall not be necessary to print such repealed section or chapter.
All ordinances may be proved by a certificate of the clerk under the seal of the city and when printed or published individually in book or pamphlet form by authority of the city, shall be read and received in evidence in all courts and places without further proof.
History:
[50-902, added 1967, ch. 429, sec. 153, p. 1249; am. 1972, ch. 18, sec. 1, p. 24.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 9 - ORDINANCES — CITY CODE — RECORDS › Section 50-903 - GRANT OF POWER.

50-903. GRANT OF POWER. Any city is hereby empowered to revise, codify, and compile from time to time and to publish in book or pamphlet form all ordinances of such city of a general and permanent nature and to make such changes, alterations, modifications, additions and substitutions therein as it may deem best to the end that a complete simplified code of such ordinances then in force shall be presented, but with errors, inconsistencies, repetitions and ambiguities therein eliminated.
History:
[50-903, added 1967, ch. 429, sec. 154, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 9 - ORDINANCES — CITY CODE — RECORDS › Section 50-904 - ARRANGEMENT OF ORDINANCES.

50-904. ARRANGEMENT OF ORDINANCES. The ordinances in such revision, codification and compilation shall be arranged in appropriate chapters, articles and sections, excluding the titles, enacting clauses, signatures of the mayor, attestations and other formal parts.
History:
[50-904, added 1967, ch. 429, sec. 155, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 9 - ORDINANCES — CITY CODE — RECORDS › Section 50-905 - REPEAL OF CONFLICTING PROVISIONS.

50-905. REPEAL OF CONFLICTING PROVISIONS. Such revision shall be by one (1) ordinance embracing all ordinances of a general and permanent nature preserved as changed or added to and perfected by such revision, codification and compilation and shall be a repeal of all ordinances in conflict with such revision, codification and compilation, but all ordinances then in force shall continue in force after such revision, codification and compilation for the purpose of all rights acquired, fines, penalties and forfeitures and liabilities incurred and actions therefor. The only title necessary for such ordinance shall be "An ordinance for revising, codifying and compiling the general ordinances of the city of ….."
History:
[50-905, added 1967, ch. 429, sec. 156, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 9 - ORDINANCES — CITY CODE — RECORDS › Section 50-906 - PUBLICATION IN BOOK OR PAMPHLET FORM.

50-906. PUBLICATION IN BOOK OR PAMPHLET FORM. Such ordinances when so revised, codified, compiled and published in book or pamphlet form by authority of the city need not be printed or published in any other manner.
History:
[50-906, added 1967, ch. 429, sec. 157, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 9 - ORDINANCES — CITY CODE — RECORDS › Section 50-908 - DESIGNATION, POWERS AND RESPONSIBILITIES OF MUNICIPAL RECORDS MANAGEMENT OFFICERS — DUTIES OF CITY OFFICIALS CONCERNING RECORDS.

50-908. DESIGNATION, POWERS AND RESPONSIBILITIES OF MUNICIPAL RECORDS MANAGEMENT OFFICERS — DUTIES OF CITY OFFICIALS CONCERNING RECORDS. (1) The city clerk shall serve as the municipal records manager in each city, and each department may designate a department records manager who reports to the city clerk. The municipal records manager shall supervise the administration of city records, including:
(a) Ensuring the orderly and efficient management of municipal records in compliance with state and federal statutes and regulations and city ordinances, resolutions and policies;
(b) Identification and appropriate administration of records of enduring value for historical or other research;
(c) Overseeing retention and destruction of municipal records as directed by state and federal statutes and regulations and city ordinances, resolutions and policies; and
(d) Coordinating transfer of permanent records to the Idaho state historical society’s permanent records repository, with the assistance of the state archivist.
(2) All city officials, elected, appointed and staff, shall:
(a) Protect the records in their custody;
(b) Cooperate with the municipal records manager on the orderly and efficient management of records including identification and management of inactive records and identification and preservation of records of enduring value; and
(c) Pass on to their successor records necessary for the continuing conduct of city business.
All city records are property of the city, and no city official, elected, appointed or staff, shall have any personal or property right to such records even though he or she may have developed or compiled them. The unauthorized destruction or removal of city records is prohibited.
History:
[50-908, added 2005, ch. 41, sec. 3, p. 165.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1001 - FISCAL YEAR.

50-1001. FISCAL YEAR. The fiscal year of each city shall commence on the first day of October.
History:
[50-1001, added 1967, ch. 429, sec. 161, p. 1249; am. 1976, ch. 45, sec. 1, p. 123.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1002 - ANNUAL BUDGET.

50-1002. ANNUAL BUDGET. (1) The city council of each city shall, prior to passing the annual appropriation ordinance, prepare a budget estimating the probable amount of money necessary for all purposes for which an appropriation is to be made, including interest and principal due on the bonded debt and sinking fund, itemizing and classifying the proposed expenditures by department, fund, or service, as nearly as may be practicable, and specifying any fund balances accumulated under section 50-1005A, Idaho Code. To support such proposed expenditure, the council shall prepare an estimate of the total revenue anticipated during the ensuing fiscal year for which a budget is being prepared classifying such receipts by source as nearly as may be possible and practicable, said estimate to include any surplus not subject to the provisions of sections 50-1004 and 50-1005A, Idaho Code, nor shall said estimated revenue include funds accumulated under section 50-236, Idaho Code. The proposed budget for the ensuing fiscal year shall list expenditures and revenues during each of the two (2) previous fiscal years by fund and/or department. Following tentative approval of the revenues and expenditures estimated by the council, the same shall be entered at length in the journal of proceedings. Prior to certifying to the county commissioners, a notice of time and place of public hearing on the budget, which notice shall include the proposed expenditures and revenues by fund and/or department, including the two (2) previous fiscal years, and a statement of the estimated revenue from property taxes and the total amount from sources other than property taxes of the city for the ensuing fiscal year, shall be published twice at least seven (7) days apart in the official newspaper. At said hearing, any interested person may appear and show cause, if any, why such proposed budget should or should not be adopted.
(2) Upon notification by the state controller, budget information shall conform to the standards established in the uniform accounting manual for local governmental entities pursuant to section 67-1075, Idaho Code.
History:
[50-1002, added 1967, ch. 429, sec. 162, p. 1249; am. 1972, ch. 22, sec. 1, p. 27; am. 1976, ch. 45, sec. 2, p. 123; am. 1981, ch. 318, sec. 3, p. 664; am. 1994, ch. 89, sec. 1, p. 206; am. 2021, ch. 89, sec. 16, p. 309.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1003 - ANNUAL APPROPRIATIONS BILL — AMENDING APPROPRIATION ORDINANCE — SPECIAL APPROPRIATION UPON PETITION OR ELECTION.

50-1003. ANNUAL APPROPRIATIONS BILL — AMENDING APPROPRIATION ORDINANCE — SPECIAL APPROPRIATION UPON PETITION OR ELECTION. (1) The city council of each city shall, prior to the commencement of each fiscal year, pass an ordinance to be termed the annual appropriation ordinance, which in no event shall be greater than the amount of the proposed budget, in which the corporate authorities may appropriate such sum or sums of money as may be deemed necessary to defray all necessary expenses and liabilities of such corporation, not exceeding in the aggregate the amount of tax authorized to be levied during that year in addition to all other anticipated revenues. Provided, the amount appropriated from property tax revenues shall not exceed the amount of property tax revenue advertised pursuant to section 50-1002, Idaho Code.
(2) Such ordinance shall specify the object and purposes for which such appropriations are made and the amount appropriated for each object or purpose.
(3) The city council of any city may, by the same procedure as used in adopting the original appropriation ordinance at any time during the current fiscal year, amend the appropriation ordinance to a greater amount than that adopted, if after the adoption of the appropriation ordinance additional revenue will accrue to the city during the current fiscal year as a result of increase in state or federal grants or allocations, or as a result of an increase in an enterprise fund or funds to finance the operation and maintenance of governmental facilities and services that are entirely or predominantly self-supporting by user charges, or as a result of an increase in revenues from any source other than ad valorem tax revenues. A city whose property tax certification is made for the current fiscal year may amend its budget and annual appropriation ordinance, pursuant to the notice and hearing requirements of section 50-1002, Idaho Code, prior to certification to the county commissioners.
(4) No further appropriation, except as provided in this section, shall be made at any other time within such fiscal year unless the proposition to make each appropriation has been first sanctioned by a majority of the legal voters of such city, either by petition signed by them equal in number to a majority of the number who voted at the last general city election or approved at a special election duly called therefor, and all appropriations shall end with the fiscal year for which they are made.
History:
[50-1003, added 1967, ch. 429, sec. 163, p. 1249; am. 1974, ch. 166, sec. 1, p. 1422; am. 1976, ch. 45, sec. 3, p. 124; am. 1981, ch. 318, sec. 4, p. 665; am. 1982, ch. 276, sec. 1, p. 708; am. 1987, ch. 172, sec. 1, p. 338; am. 1989, ch. 25, sec. 1, p. 29; am. 2021, ch. 337, sec. 1, p. 1027.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1004 - SPECIAL TAX ASSESSMENT — WARRANT REDEMPTION FUND.

50-1004. SPECIAL TAX ASSESSMENT — WARRANT REDEMPTION FUND. At the time of passing the annual appropriation ordinance, said city councils, unless provision shall have been made as provided by law for the funding, refunding, purchase, redemption or exchange of the outstanding city warrant indebtedness, must, whenever any city shall have warrants outstanding and unpaid, for the payment of which there are no funds in the city treasury, in addition to other taxes provided by law, if such warrants amount to a sum equal to five per cent (5%) or more of the value of the taxable property of such city, levy and include a special tax assessment of not to exceed two tenths per cent (.2%) of market value for assessment purposes in such annual appropriation bill; if such warrants amount to a sum equal to four per cent (4%) and less than five per cent (5%) of such taxable property, they must levy and include a special tax or assessment of not to exceed sixteen hundredths per cent (.16%) of market value for assessment purposes in such annual appropriation bill; if such warrants amount to a sum equal to three per cent (3%) and less than four per cent (4%) of such taxable property, they must levy and include a special tax or assessment of not to exceed twelve hundredths per cent (.12%) of market value for assessment purposes in such annual appropriation bill; if such warrants amount to a sum equal to two per cent (2%) and less than three per cent (3%) of such taxable property, they must levy and include a special tax or assessment of not to exceed eight hundredths per cent (.08%) of market value for assessment purposes in such annual appropriation bill; and if such warrants amount to one per cent (1%) and less than two per cent (2%) of such taxable property they must levy and include a special tax or assessment of not to exceed four hundredths per cent (.04%) of market value for assessment purposes in such annual appropriation bill; and if such warrants amount to less than one per cent (1%) of such taxable property, then they must levy and include such special tax or assessment on the dollar in such annual appropriation bill as shall be sufficient to pay such warrants.
All moneys arising from such special tax or assessment shall be placed in a special fund to be known as the "Warrant Redemption Fund" and the redemption of such warrants shall be paid exclusively from this fund.
All moneys in the city treasury at the end of each fiscal year not needed for that year’s expenses and applicable thereto, and not subject to the provisions of section 50-1005A, Idaho Code, shall be transferred to said "Warrant Redemption Fund," if such there be.
History:
[50-1004, added 1967, ch. 429, sec. 164, p. 1249; am. 1976, ch. 45, sec. 4, p. 125; am. 1996, ch. 208, sec. 21, p. 677.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1005A - ACCUMULATION OF FUND BALANCES.

50-1005A. ACCUMULATION OF FUND BALANCES. Cities may accumulate fund balances at the end of a fiscal year and carry over such fund balances into the ensuing fiscal year sufficient to achieve or maintain city operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves.
History:
[50-1005A, added 1976, ch. 45, sec. 6, p. 126]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1006 - EXPENDITURES NOT TO EXCEED APPROPRIATION — EXCEPTIONS.

50-1006. EXPENDITURES NOT TO EXCEED APPROPRIATION — EXCEPTIONS. The mayor and council shall have no power to appropriate, issue or draw on the treasurer for money unless the same has been appropriated or ordered by ordinance, or the claim for the payment of which such order or warrant is issued has been allowed according to the provisions of sections 50-1001 through 50-1042, Idaho Code, and appropriations for the class or object out of which such claim is payable has been made as provided in sections 50-1001 through 50-1042, Idaho Code. Neither the city council nor any department or officer of the corporation shall add to the corporation expenditures in any year anything over and above the amount provided in the annual appropriation bill for the year, except as herein otherwise specially provided; and no expenditures for any improvement to be paid shall exceed in any year the amount allocated for such improvement in the annual appropriation bill, provided, however, that nothing herein contained shall prevent one-half (1/2) plus one (1) of the members of the full council from declaring an emergency, the necessity for which was caused by casualty, accident, or act of nature after such annual appropriation is made. In the event of a declared emergency caused by casualty, accident, or act of nature, the city council may order the mayor and finance committee to borrow a sufficient sum to provide for the expense incurred in abating the emergency or the making of any repairs or restoration of improvements, for a space of time not exceeding the close of the next fiscal year, which sum and interest shall be added to the amount authorized to be raised in the next general tax levy and embraced therein.
Should any judgment be obtained against the corporation, the mayor and finance committee, under the sanction of the city council, may borrow for a space of time not exceeding the close of the next fiscal year, a sufficient amount to pay the same, which sum and interest shall in like manner be added to the amount authorized to be raised in the general tax levy of the next year and embraced therein.
History:
[50-1006, added 1967, ch. 429, sec. 166, p. 1249; am. 1980, ch. 136, sec. 6, p. 300; am. 1987, ch. 171, sec. 1, p. 337; am. 1996, ch. 322, sec. 50, p. 1079.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1007 - CERTIFICATION AND COLLECTION OF CITY TAXES.

50-1007. CERTIFICATION AND COLLECTION OF CITY TAXES. The council of each city not later than the second Monday in September, as provided in section 63-803(3), Idaho Code, shall certify to the county commissioners of the county, the total amount required from a property tax upon property within the city to raise the amount of money fixed by their budget as previously approved which shall include all special taxes assessed as provided by law. The amount which may be so certified, assessed and collected shall not exceed the maximum levy provided by section 50-235, Idaho Code, to defray its general expenses for either the current or the ensuing fiscal year, together with any special taxes, authorized under the provisions of this act, and such tax as may be authorized by law to be levied for the payment of outstanding bonds and debts. In all sales for delinquent city taxes, if there be other delinquent taxes from the same person, or lien upon the same property, the sale shall be for all the delinquent taxes; and such sales and all sales made under and by virtue of this section or the provisions of law herein referred to shall be of the same validity, and in all respects be deemed and treated as though sales had been made for delinquent state and county taxes exclusively.
History:
[50-1007, added 1967, ch. 429, sec. 167, p. 1249; am. 1972, ch. 14, sec. 1, p. 18; am. 1976, ch. 45, sec. 7, p. 126; am. 1977, ch. 184, sec. 1, p. 514; am. 1996, ch. 322, sec. 51, p. 1079.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1008 - COLLECTION OF SPECIAL ASSESSMENTS — CERTIFICATION TO TAX COLLECTOR.

50-1008. COLLECTION OF SPECIAL ASSESSMENTS — CERTIFICATION TO TAX COLLECTOR. All special assessments levied in any city to which the provisions of this act are made applicable shall be due and payable to the city treasurer and, if not paid within thirty (30) days after mailing of notification of assessment, shall be declared delinquent and be certified to the tax collector of the county by the city clerk not later than the first day of August and shall be by said tax collector placed upon the tax roll and collected in the same manner and subject to the same penalties as other city taxes. All money received on special assessments shall be held by the city treasurer as a special fund to be applied to the payment of the improvement for which the assessment was made, and said money shall be used for no other purpose whatever unless to reimburse such city for money expended for such improvement.
History:
[50-1008, added 1967 ch. 429, sec. 168, p. 1249; am. 1970, ch. 227, sec. 1, p. 637; am. 1973, ch. 289, sec. 1, p. 612; am. 2021, ch. 26, sec. 1, p. 66.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1010 - AUDIT OF CITY FINANCES — AUDIT TO BE FILED.

50-1010. AUDIT OF CITY FINANCES — AUDIT TO BE FILED. It shall be the duty of the council in every city to cause to be made a full and complete audit of the financial statements of such city as required in section 67-450B, Idaho Code.
The council shall be required to include all necessary expenses for carrying out the provisions of this section in its annual budget.
History:
[50-1010, added 1967, ch. 429, sec. 170, p. 1249; am. 1977, ch. 71, sec. 5, p. 139; am. 1982, ch. 42, sec. 1, p. 68; am. 1987, ch. 13, sec. 1, p. 18; am. 1993, ch. 327, sec. 23, p. 1217; am. 1993, ch. 387, sec. 15, p. 1434.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1011 - PUBLICATION OF FINANCIAL STATEMENTS — NONCOMPLIANCE.

50-1011. PUBLICATION OF FINANCIAL STATEMENTS — NONCOMPLIANCE. It shall be the duty of the city treasurer to cause to be published quarterly during each fiscal year for at least one (1) insertion in the official newspaper of the city, a full statement of each separate account, fund or appropriation for the year to date, and balances of the debits and credits belonging thereto, indicating salaries, capital outlay and a percentage comparison to the original appropriation. All published financial statements shall include the following: "Citizens are invited to inspect the detailed supporting records of the above financial statements." Such statement shall be published within thirty (30) days from the end of each quarter, except for the final quarter of the fiscal year which shall be published no later than thirty (30) days from the date of completion of the annual audit. Notwithstanding the above, no one shall be precluded from making this filing prior to the completion of an audit. Failure upon the part of the treasurer of any city to comply with the requirements of this section shall be deemed a misdemeanor.
History:
[50-1011, added 1967, ch. 429, sec. 171, p. 1249; am. 1979, ch. 90, sec. 2, p. 217; am. 1989, ch. 28, sec. 1, p. 33; am. 1990, ch. 88, sec. 1, p. 183.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1013A - INVESTMENT OF DEPOSITS OF DEFERRED COMPENSATION PLANS.

50-1013A. INVESTMENT OF DEPOSITS OF DEFERRED COMPENSATION PLANS. A municipal corporation, in administering a deferred compensation plan, shall be governed by the uniform prudent investor act, chapter 5, title 68, Idaho Code.
History:
[50-1013A, added 1989, ch. 249, sec. 1, p. 599; am. 1997, ch. 14, sec. 4, p. 18.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1014 - TRANSFER OF FUNDS.

50-1014. TRANSFER OF FUNDS. The city council of the cities may transfer an unexpended balance in one fund to the credit of another fund.
History:
[50-1014, added 1967, ch. 429, sec. 174, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1015 - DISPOSITION OF LICENSE FEES AND FINES.

50-1015. DISPOSITION OF LICENSE FEES AND FINES. All license fees of every character and all fines and penalties recovered under the provisions of any city ordinance shall be paid into the city treasury for the use and benefit of the general fund, except that the council may transfer and distribute the moneys or revenue, in whole or in part, received and recovered from fines, penalties, forfeitures and costs for enforcing and prosecuting violations of ordinances regulating traffic (pedestrian, motor vehicle or bicycle), including but not limited to parking, moving and nonmoving violations of such traffic regulations to the fund or funds established by ordinance dedicated for the purpose of paying the indebtedness (principal and interest) incurred for the acquisition and construction of off-street parking facilities, including land, buildings, structures, equipment and appurtenances necessary for the parking of motor vehicles. The council may also by ordinance transfer and distribute any portion of said fines, penalties, forfeitures and costs, after deducting that amount required to pay an indebtedness (principal and interest) incurred for acquiring and constructing said off-street parking facilities, for the purpose of maintaining and operating said off-street parking facilities.
History:
[50-1015, added 1967, ch. 429, sec. 175, p. 1249; am. 1976, ch. 164, sec. 1, p. 594.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1015A - DISPOSITION OF PARKING FEES AND FINES.

50-1015A. DISPOSITION OF PARKING FEES AND FINES. All moneys collected for the regulation of parking on city streets, whether collected through city parking meters or by the city clerk, shall not be subject to disposition in the same manner as moneys collected for violations of city ordinances, but shall be placed in the general fund of the city.
History:
[50-1015A, added 1969, ch. 120, sec. 1, p. 380.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1016 - DEDUCTIONS FROM WAGES.

50-1016. DEDUCTIONS FROM WAGES. Any city may deduct, upon written approval of the individual employee, sums certain from said employee’s salary or wages for the purpose of paying said sums for premiums on group life, health, accident, disability, hospital and surgical insurance, or any other purposes approved by the city council. Any city may pay all or any part of such deductions as approved by the council.
Any city may adopt a city retirement and pension plan for the benefit of its employees and for that purpose may deduct, upon written approval of the individual employee, sums certain from said employee’s wages as a contribution to said plan and any city may pay all or any part of such premiums as approved by the council and may make such other contributions as may be required to make such plan actuarially sound. Such plan may be administered by the employer or by a third party organization selected through a competitive selection process. Further, the employer may cooperate with other city or county employers for joint administration of the plan.
History:
[50-1016, added 1967, ch. 429, sec. 176, p. 1249; am. 1976, ch. 47, sec. 1, p. 146; am. 1997, ch. 207, sec. 1, p. 624.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1017 - PRESENTATION OF CLAIMS.

50-1017. PRESENTATION OF CLAIMS. All claims against the city shall be approved by the city council prior to the payment of such claims and the city council shall establish and maintain an adequate and reasonable system of internal accounting controls. No costs shall be recovered against such city in any action brought against it for any unliquidated claim which has not been presented to the city council for payment, nor upon claims allowed in part, unless the recovery shall be for a greater sum than the amount allowed with interest due.
History:
[50-1017, added 1967, ch. 429, sec. 177, p. 1249; am. 1972, ch. 107, sec. 1, p. 221; am. 1977, ch. 240, sec. 1, p. 717; am. 2003, ch. 69, sec. 1, p. 235.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1018 - PAYMENT OF CLAIMS.

50-1018. PAYMENT OF CLAIMS. Upon approval of claims by the council, payment may be ordered by warrant or by electronic means, signed by or authorized by the mayor and clerk or by check or by electronic means signed by or authorized by the mayor and treasurer. The order for their payment shall specify the particular fund or appropriation out of which they are payable, as specified in the annual appropriation bill. In the absence of sufficient funds, the council may, by resolution, order payment of claims by money borrowed by either:
(1) Registered warrants as provided in section 31-2125, Idaho Code, or
(2) By issuing its tax anticipation notes as provided in section 63-3102, Idaho Code, or
(3) Short term borrowing not involved with the tax effort in anticipation of approved federal or state grants.
History:
[50-1018, added 1967, ch. 429, sec. 178, p. 1249; am. 1976, ch. 48, sec. 1, p. 147; am. 2003, ch. 69, sec. 2, p. 235.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1020 - WATERWORKS — LIGHT AND POWER PLANTS — SEWERAGE SYSTEMS.

50-1020. WATERWORKS — LIGHT AND POWER PLANTS — SEWERAGE SYSTEMS. Every city incorporated under the laws of the territory of Idaho or of the state of Idaho shall have power and authority to issue city coupon bonds in a sufficient amount to acquire, by purchase or otherwise, waterworks plants and water supply, light and power plants, storm sewers and sanitary sewerage systems, and to construct, enlarge, extend, repair, alter and improve such plants or systems notwithstanding the percentage limitation of the previous section. "Waterworks plants and water supply" include by way of example but not by way of limitation, a public water system providing water at any temperature for space heating or cooling, culinary, sanitary, recreational or therapeutic uses.
The amount for which bonds may be issued for purposes as in this section provided shall be determined by the council and stated in the ordinance therefor, and shall be authorized in such amount as the city council shall deem necessary by one or more bond elections, called as provided in section 50-1026, Idaho Code, or amendatory act.
History:
[50-1020, added 1967, ch. 429, sec. 180, p. 1249; am. 1970, ch. 130, sec. 2, p. 305; am. 1979, ch. 304, sec. 2, p. 825.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1021 - PREVIOUS ISSUES VALIDATED.

50-1021. PREVIOUS ISSUES VALIDATED. All bonds authorized at any city election heretofore held, as provided in said section 50-1026[, Idaho Code], or acts amendatory thereof, for the purpose of acquiring adequate plants for such city by purchase or otherwise, and by enlarging, extending[,] repairing, altering or improving any existing city water, light and power or sewage [sewerage] systems, shall be deemed to have been authorized for all or any of the purposes for which such bonds may hereafter be issued under this section, and all such bonds which at such election have been heretofore authorized, when issued and sold, are hereby declared to be legal and binding obligations of such city, provided all requirements of law have been fully complied with, and the same are hereby declared to be of like force and effect as if the city, at the time such election was called and held, had possessed all the power herein granted and conferred.
History:
[50-1021, added 1967, ch. 429, sec. 181, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1022 - JOINT SERVICES.

50-1022. JOINT SERVICES. In addition to the authority contained in the foregoing sections and in sections 67-2326 through and including 67-2333, Idaho Code, it shall be lawful for two (2) or more cities, so situated with reference to each other that it is practicable and convenient to furnish the said inhabitants thereof with water, power or sewerage from a single plant and system, to join in the construction or purchase of such plant or system upon a substantial compliance with the provisions of sections 50-1022 to 50-1025, Idaho Code, and not otherwise.
History:
[50-1022, added 1967, ch. 429, sec. 182, p. 1249; am. 1971, ch. 10, sec. 1, p. 22.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1023 - JOINT SERVICES — AGREEMENT ON APPORTIONMENT.

50-1023. JOINT SERVICES — AGREEMENT ON APPORTIONMENT. Whenever two (2) or more cities desire jointly to construct water, power or sewage [sewerage] systems, it shall be necessary for the councils to agree among themselves as to the kind and character of construction of the said plant and system, the amount of service to which each city shall be entitled, the approximate cost of such systems and the proportionate part thereof which shall be borne by each city, which proportionate part shall be as nearly just and equitable as possible, and shall be determined in such manner as may be agreeable to all concerned.
History:
[50-1023, added 1967, ch. 429, sec. 183, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1024 - JOINT SERVICES — BOND ELECTION IN EACH CITY.

50-1024. JOINT SERVICES — BOND ELECTION IN EACH CITY. Whenever the proportionate share of the cost of such construction or purchase to be borne by each city has been determined, an election shall be held in each city as now provided by law in similar cases, for the purpose of determining whether or not coupon bonds shall be issued by such city in an amount equal to its proportionate share of the cost of such construction or purchase.
History:
[50-1024, added 1967, ch. 429, sec. 184, p. 1249.]
2023 Idaho Code › Title 50 - MUNICIPAL CORPORATIONS › Chapter 10 - FINANCES › Section 50-1025 - JOINT SERVICES — COMMITTEE FOR CONSTRUCTION OR PURCHASE.

50-1025. JOINT SERVICES — COMMITTEE FOR CONSTRUCTION OR PURCHASE. If, in each of said cities the question of issuing bonds for the construction or purchase of such systems, plants and equipment shall have been favorably decided by the electors of such city, said bonds shall be issued as now provided by law, and the city councils of the cities in question shall meet, and organize and appoint a committee to be composed of their own members, upon which each of said cities shall have equal representation, for the purpose of constructing such plants and systems or for purchasing the same if such is available. The said committee shall have all necessary power to make contracts for the construction or purchase of such plants and systems and to bind the said cities as herein contemplated.
History:
[50-1025, added 1967, ch. 429, sec. 185, p. 1249.]