33-2710. DETERMINATION OF THE PROPERTY PORTION OF THE BUDGET FOR CONSOLIDATED LIBRARIES — DISTRICT AND DISTRICT — DISTRICT AND CITY. (1) When two (2) district libraries have agreed to consolidate, the property tax portion of the new consolidated district’s first budget will be determined in the following manner.

The property tax portion of each district’s most recent annual certified budget will be added together. The resulting figure will be considered the dollar amount of property taxes on which to base the first annual budget for the new consolidated district. The provisions of section 63-802, Idaho Code, shall be applied to this dollar amount.

(2) When a tax supported city library has voted to consolidate with a district library, the property tax portion of the new consolidated district’s first annual budget will be determined in the following manner.

The city library budget figure will be defined as the budget for library services, whether from the general fund and/or the library fund, in the city’s annual certified budget in effect on the date the election was held, less fines, fees, and any other identifiable revenues from nontax sources, and any grants made directly to the city library board. The city library budget figure will be added to the property tax portion of the public library district’s annual certified budget in effect on the date the election was held. The resulting figure will be considered the dollar amount of property taxes on which to base the first annual budget for the new consolidated district. The provisions of section 63-802, Idaho Code, shall be applied to this dollar amount.

If the city has established a dedicated library fund in effect on the date the election was held, those dollars will be removed from the city budget in the fiscal year in which the newly consolidated district begins to levy to provide library services.

(3) In any consolidation, the dollar amount of property taxes for the new consolidated district’s budget shall not exceed six hundredths percent (.06%) of the market value for assessment purposes of all taxable property within the district.

(4) In any consolidation, the existing bonded debt of any district or districts shall not become the obligation of the proposed consolidated library district. The debt shall remain an obligation of the property which incurred the indebtedness.

History:

[33-2710, added 1990, ch. 378, sec. 8, p. 1050; am. 1991, ch. 10, sec. 1, p. 27; am. 1995, ch. 119, sec. 6, p. 516; am. 1996, ch. 71, sec. 11, p. 223; am. 1997, ch. 117, sec. 6, p. 304; am. 2003, ch. 203, sec. 1, p. 543.]