Title 50, MUNICIPAL CORPORATIONS

50-1001. Fiscal year. The fiscal year of each city shall commence on the first day of October.

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…

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, whi…

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 …

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…

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 wa…

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 p…

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…

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 n…

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, fun…

50-1013. Deposit and investment of funds. The treasurer shall be required to keep all money in his hands belonging to the corporation in such place or places of deposit as shall be provided by ordinance; provided, however, that the treasurer may be directed and empowered by resol…

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.

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.

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 trans…

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 ci…

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, …

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 …

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 …

50-1019. Purposes for which bonds may be issued — Limitation on amount. 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 not to exceed in aggregate at any time, ten per cent (10%) o…

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, waterw…

50-1021. Previous issues validated. All bonds authorized at any city election heretofore held, as provided in said section 50-1026, or acts amendatory thereof, for the purpose of acquiring adequate plants for such city by purchase or otherwise, and by enlarging, extending repairi…

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 convenie…

50-1023. Joint services — Agreement on apportionment. Whenever two (2) or more cities desire jointly to construct water, power or sewage 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 sy…

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 det…

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 is…

50-1026. City bonds — Ordinance — Election. Whenever the city council of a city shall deem it advisable to issue the coupon bonds of such city, the mayor and council shall provide therefor by ordinance, which shall specify and set forth all the purposes, objects, matters and thin…

50-1026A. City bonds — Pledge of revenues. (a) In the ordinance required in section 50-1026, Idaho Code, providing for the issuance of bonds of a city to be issued to acquire, improve, construct or extend a revenue producing system or facility to be owned and operated by the city…

50-1027. Revenue bonds — Short title. The following fifteen (15) sections may be cited as the Revenue Bond Act.

50-1028. Grant of authority. Any city acquiring, constructing, reconstructing, improving, bettering or extending any works pursuant to this act, shall manage such works in the most efficient manner consistent with sound economy and public advantage, to the end that the services o…

50-1029. Definitions. For the purpose of this act, unless a different meaning clearly appears from the context, the following terms shall be ascribed the following meanings: (a) The term "works" shall include water systems, drainage systems, sewerage systems, recreation facilitie…

50-1030. Powers. In addition to the powers which it may now have, any city shall have power under and subject to the following provisions: (a) To acquire by gift or purchase and to construct, reconstruct, improve, better or extend any works within or without the city, or partiall…

50-1031. Supervision of projects. The construction, acquisition, improvement, equipment, custody, operation and maintenance of any works or rehabilitated existing electrical generating facilities under the provisions of this act, and the collection of revenues therefrom for the s…

50-1032. Projects to be self-supporting. The council of a city issuing bonds pursuant to this act shall prescribe and collect reasonable rates, fees, tolls or charges for the services, facilities and commodities furnished by such works or rehabilitated existing electrical generat…

50-1033. Use of projects — Revenue. Any city issuing bonds under sections 50-1027 through 50-1042, Idaho Code, for the acquisition, construction, reconstruction, improvement, betterment or extension of any works or to rehabilitate existing electrical generating facilities, shall …

50-1034. Preliminary expenses. The city may provide for the payment of all necessary preliminary expenses actually incurred in the making of surveys, estimates of costs and revenues, employment of engineers and other employees, making of notices, taking of options, legal and cler…

50-1035. Ordinance prior to construction — Election. Before any city shall construct or acquire any works or rehabilitated existing electrical generating facilities under this chapter, the council of such city shall enact an ordinance or ordinances which shall, (a) set forth a br…

50-1035A. Issuance of revenue bonds at rates of interest in excess of original specification. Any city may issue revenue bonds of the city bearing interest at such rate or rates as shall be prescribed by ordinance if: (a) The principal amount of such revenue bonds does not exceed…

50-1036. Bonds — Form — Conditions — Bond anticipation notes. (a) All revenue bonds issued under authority of this act shall be sold, executed and delivered in the same manner as provided by the municipal bond law for the sale of general obligation negotiable coupon bonds, except…

50-1037. Bonds — Issuance — Terms — Conditions. Whenever revenue bonds are authorized to be issued, the city council shall by ordinance provide for the issuance thereof. The ordinance authorizing the issuance of said revenue bonds, for the purpose authorized, shall contain covena…

50-1038. Validity of bonds. Any ordinance authorizing said bonds may provide that the bonds shall contain a recital that they are issued pursuant to section 50-1027 through 50-1042, which recital shall be conclusive evidence of their validity and of the regularity of their issuan…

50-1039. Lien of bonds. All bonds of the same issue shall, subject to the prior and superior rights of outstanding bonds, claims or obligations, have prior and paramount lien on the revenue of the works or rehabilitated existing electrical generating facilities for which said bon…

50-1040. City not liable on bonds. Bonds issued pursuant to sections 50-1027 through 50-1042 shall not be a debt of the city and the city shall not be liable thereon, nor shall they be payable out of any funds other than the revenue pledged to the payment thereof. Each bond issue…

50-1041. Tax levy to pay bonds prohibited. The provisions of 57-203, Idaho Code, relating to the levy of taxes for the payment of bonds, shall not be applicable to bonds issued by a city under the Revenue Bond Act, and the principal or interest thereof shall not be charged upon t…

50-1042. Projects and bonds exempt from taxation. So long as a city shall own any works or rehabilitated existing electrical generating facilities, the property and revenue of such works or rehabilitated existing electrical generating facilities shall be exempt from taxation. Bon…

50-1043. Short title. This act shall be known and may be cited as the "City Property Tax Alternatives Act of 1978."

50-1044. Authority for resort city residents to approve and resort city governments to adopt, implement and collect certain city nonproperty taxes. The voters of any resort city with a population not in excess of ten thousand (10,000) according to the most recent census within th…

50-1045. City property tax relief fund. Any resort city may establish a city property tax relief fund into which may be placed all or any portion of revenues received from any nonproperty tax levied in accordance with the provisions of this act and such nonproperty tax revenues m…

50-1046. City local-option nonproperty taxes permitted by sixty per cent majority vote. A sixty per cent (60%) majority of the voters of any resort city voting on the question may approve and, upon such approval, any city may adopt, implement, and collect, subject to the provisio…

50-1047. General provisions. Any ordinance assessing a tax pursuant to this act shall contain a finding by the local governing body of the city based upon evidence presented to it that the condition set forth in section 50-1044, Idaho Code, exists and shall provide the methods fo…

50-1048. Coordination with county local-option nonproperty taxes. In the event that counties are given local-option nonproperty tax authority, it is the intent of the legislature that such county local-option nonproperty taxes be coordinated with existing city local-option nonpro…