Bonner Tax Levy


(1)  Notwithstanding any other provision of law except for the provisions of section 63-802(1)(g), Idaho Code, any taxing district that proposes to submit any question to the electors of the district that would authorize any levy, except for the levies authorized for the purposes provided in sections 63-802(1)(g) and 33-802(4), Idaho Code, and except for levies relating to bonded indebtedness where section 34-439, Idaho Code, applies, shall include in the ballot question, or in a brief official statement on the ballot but separate from the ballot question, a disclosure setting forth in simple, understandable language information on the proposal substantially as follows:

(a)  The purpose for which the levy shall be used; the date of the election; and the dollar amount estimated to be collected each year from the levy;

(b)  The estimated average annual cost to the taxpayer of the proposed levy, in the form of “A tax of $ per one hundred thousand dollars ($100,000) of taxable assessed value, per year, based on current conditions.” The dollar amount shall be calculated by multiplying the expected levy rate by one hundred thousand dollars ($100,000); and

(c)  The length of time, reflected in months or years, in which the proposed levy will be assessed.

(2)  The information called for in subsection (1) of this section shall be placed prior to the location on the ballot where a person casts a vote and shall also be included in like manner in the official notice of the election.