{"data":{"id":"us-id/idaho-code-50-236","jurisdiction":"us-id","citation":"Idaho Code § 50-236","heading":"Capital improvement fund levy — Limitations.","body":"Cities are hereby empowered to establish a \"Capital Improvements Fund\", by ordinance, and levy a special tax not to exceed in the aggregate four-hundredths per cent (.04%) of market value for assessment purposes in any one (1) year. Said fund shall never exceed in the aggregate four-tenths per cent (.4%) of the market value for assessment purposes of the city. Such funds shall not be subject to the provisions of section 50-1014, Idaho Code. Said ordinance shall identify the specific purpose for which the capital improvements fund shall be used.","path":["TITLE 50 MUNICIPAL CORPORATIONS","CHAPTER 2 GENERAL PROVISIONS — GOVERNMENT — TERRITORY"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title50/t50ch2/sect50-236/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:22:33Z","sha256":"1afc1950429a19b6998d5968a9262683a8b38017ddef90193518b89fc230e34f","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-50-235","next":"us-id/idaho-code-50-237"},"notice":"GroundRules: Original legal text. Not legal advice."}