{"data":{"id":"us-id/idaho-code-50-3117","jurisdiction":"us-id","citation":"Idaho Code § 50-3117","heading":"Exemptions and exclusions.","body":"(1) All public utilities, as defined in section 61-129, Idaho Code, shall be exempt from taxation under this chapter.\n(2) No railroad right-of-way may be included within a community infrastructure district without the consent of the railroad.\n(3) No personal property within a community infrastructure district shall be subject to taxation under this chapter.","path":["TITLE 50 MUNICIPAL CORPORATIONS","CHAPTER 31 COMMUNITY INFRASTRUCTURE DISTRICT ACT"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title50/t50ch31/sect50-3117/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:22:44Z","sha256":"4e43d8744600dc3af32d961e5efcccca8e6b8d7dcb87e3c13e97af6b5e6322f7","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-50-3116","next":"us-id/idaho-code-50-3118"},"notice":"GroundRules: Original legal text. Not legal advice."}