38-509. REPAYMENT TO THE FUND — TAX LEVY — ASSESSMENTS AND PAYMENTS FOR SEED OR SERVICES. Repayments to this fund may be made from the proceeds of a tax levy which may be made by the board of county commissioners which shall not exceed two hundredths percent (.02%) of the market value for assessment purposes on all taxable property in said county. This levy shall be of equal priority with general taxes and shall be collected at the same time and in the same manner as general taxes. Repayments to this fund may also be made from assessments for payments made for seed furnished and services performed in seeding. If payments for seed or services in seeding are not made in the form of cash but are collected in the part of the tax they shall be collected as provided in section 38-506, Idaho Code, and the part assessed for burn seeding costs together with interest thereon at county warrant rates, shall be allocated to burn seeding fund.
History:
[38-509, added 1941, ch. 71, sec. 9, p. 135; am. 1995, ch. 82, sec. 15, p. 227.]