Idaho Statutes Title 31. Counties and County Law § 31-3915. Levy--Election

(1) Each year, immediately prior to the annual county levy of taxes, the board of commissioners of each ambulance service district organized under section 31-3911, Idaho Code, may levy a tax upon all the taxable property within the boundaries of such district sufficient to defray the cost of equipping and maintaining the district in the amount of four-hundredths percent (.04%) of market value for assessment purposes, to be used for the purposes of this chapter and for no other purpose. The levy shall be made by resolution entered upon the minutes of the board of commissioners of the ambulance service district, and it shall be the duty of the secretary of the district, immediately after entry of the resolution in the minutes, to transmit to the county auditor and the county assessor certified copies of the resolution providing for such levy. Said taxes shall be collected as provided by section 63-812, Idaho Code.

(2) The board of commissioners of an ambulance service district organized under section 31-3911, Idaho Code, may submit to the electors within the district the question of whether the levy authorized in subsection (1) of this section may be increased to a levy not to exceed six-hundredths percent (.06%) of market value for assessment purposes upon all taxable property within the district for the purposes of the district, if approved by a minimum of two-thirds ( 2/3 ) of the qualified electors of the district voting at an election called for that purpose and held on the May or November dates provided in section 34-106, Idaho Code.