Idaho Code § 50-2601: Authorization — Purposes — Special assessments.

The legislature hereby authorizes all incorporated cities:

(1) To establish business improvement districts, hereafter referred to as district or districts, for the following purposes:

(a) The acquisition, construction or maintenance of parking facilities for the benefit of the district;

(b) Physical improvement and decoration of any public space in the district;

(c) Promotion of public events which are to take place on or in public places in the district;

(d) The acquisition and operation of transportation services to promote retail trade activities within the district; and

(e) The general promotion of retail trade activities in the district.

(2) To levy special assessments on all businesses or business property within the district and specially benefited by a business improvement district to pay the damages or costs incurred therein as provided in this chapter.