63-3101. TAXING DISTRICT DEFINED. A taxing district within the meaning of this act is any county, any political subdivision of the state, any municipal corporation, including specially chartered cities, any school districts, including specially chartered school districts, any quasi-municipal corporation, or any other public corporation authorized by law to levy taxes, now or hereafter organized.
TAXING DISTRICT DEFINED
Idaho Code § 63-3101, under ANTICIPATION OF REVENUE BY TAXING DISTRICTS.
Idaho Code § 63-3101