Idaho Code § 65-104: Special tax for construction of memorials.

The board of county commissioners of each county within the state of Idaho is hereby authorized and empowered to levy annually a special tax not to exceed five thousandths percent (.005%) of the market value for assessment purposes on all the taxable property in the county for the purpose of creating a fund to be used in paying not to exceed one-third (1/3) of the cost of construction of service men’s memorials now constructed or hereafter to be constructed within the county.