Idaho Statutes Title 31. Counties and County Law § 31-4318A. Fee in lieu of taxes

(1) The board is empowered to impose and provide for the collection of a uniform fee from the residents of the district to provide funds for the uses and purposes of the district which would otherwise be derived from the tax levy authorized in section 31-4318, Idaho Code. Any fee imposed pursuant to this section shall be in lieu of and not in addition to the tax levy provided for in section 31-4318, Idaho Code.

(2) The fee shall be certified and collected in the same manner as the tax provided for in section 31-4318, Idaho Code, would be certified and collected.