Title 67 — STATE GOVERNMENT AND STATE AFFAIRS

67-4901. Purpose of act. It is hereby declared that the organization of auditorium or community center districts, having the purposes and powers provided in this act, will serve the public need and use and will promote the prosperity, security and general welfare of the inhabitan…

67-4902. Definitions. An auditorium or community center district is one to build, operate, maintain, market and manage for public, commercial and/or industrial purposes by any available means public auditoriums, exhibition halls, convention centers, sports arenas and facilities o…

67-4903. Jurisdiction to establish districts. The district court sitting in and for any county in this state, or any judge thereof in vacation, is hereby vested with jurisdiction, power and authority to establish districts which may be entirely within or partly within and partly …

67-4904. Petition — Contents — Amendments. The organization of a district shall be initiated by a petition filed in the office of the clerk of the court vested with jurisdiction, in a county in which the major part of the real property in the proposed district is situated. The pe…

67-4905. Bond of petitioners. At the time of filing the petition or at any time subsequent thereto, and prior to the time of hearing on said petition a bond shall be filed, with security approved by the court, sufficient to pay all expenses connected with the proceedings in case …

67-4906. Notice of hearing on petition — Jurisdiction. Immediately after the filing of such petition, the court wherein such petition is filed or a judge thereof in vacation, shall by order fix a place and time, not less than twenty (20) days nor more than forty (40) days after t…

67-4907. Hearings on petitions — Election for organization and officers. On the day fixed for such hearing or at an adjournment thereof the court shall, if the petition proposes a property tax, ascertain from the tax rolls of the county or counties in which the district is locate…

67-4908. Qualification of members of board. Whenever a district has been declared duly organized, the members of the board shall qualify by filing with the clerk of court their oaths of office, and corporate surety bonds at the expense of the district in an amount not to exceed $…

67-4909. Organization of board — Accounts of treasurer — Compensation of members — Annual audit — Removal of directors. After taking oath and filing bonds, the board shall choose one (1) of its members as chairman of the board and president of the district, and shall elect a secr…

67-4910. Meetings — Vacancies. The board shall meet regularly once each month at a time and in a place to be designated by the board. Special meetings may be held as often as the needs of the district require, on notice to each member of the board. Three (3) members of the board …

67-4911. Elections — Terms of office. (1) On an election date as provided for in section 34-106(1), Idaho Code, in May of the first odd-numbered year after the organization of any district, and every second year thereafter, an election shall be held, which shall be known as the b…

67-4912. General powers of board. For and on behalf of the district the board shall have the following powers: (a) To have perpetual existence; (b) To have and use a corporate seal; (c) To sue and be sued, and be a party to suits, actions, and proceedings; (d) Except as otherwise…

67-4913. Taxes. In addition to the other means providing revenue for such districts as herein provided, in those districts formed after January 1, 1987, or in those districts with twenty-five thousand (25,000) or fewer population, the board shall have power and authority to levy …

67-4914. Levy and collection of taxes. To levy and collect taxes as herein provided, the board of a district authorized to levy and collect ad valorem taxes shall, in each year, determine the amount of money necessary to be raised by taxation, taking into consideration other sour…

67-4915. Levies to cover defaults and deficiencies. The board of a district authorized to levy and collect ad valorem taxes in certifying annual levies as herein provided, shall take into account the maturing indebtedness for the ensuing year as provided in its contracts, maturin…

67-4916. Officers to levy and collect taxes. It shall be the duty of the body having authority to levy taxes within each county, to levy the taxes of a district authorized to levy and collect ad valorem taxes as provided in this act and it shall be the duty of all officials charg…

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 determin…

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 …

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 wher…

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 …

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 r…

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 pr…

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…

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 t…

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 complet…

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…

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 C…

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…

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 au…

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 …

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 o…

67-4929. Inclusion or exclusion — Election procedure. Whenever under the provisions of sections 67-4918 and 67-4919, Idaho Code, owners or owners in fee of any real property have petitioned for inclusion or exclusion of property within the district, and the petition has been deni…

67-4930. Dissolution of district — Procedure. An auditorium district may be dissolved as follows: (a) Any person or persons may file a petition for the dissolution of an auditorium district with the clerk. Such petition, which may be in one (1) or more papers, shall state the nam…