Idaho Statutes Title 33. Education § 33-2739. School-Community library districts--Board of trustees--Powers and duties--Fiscal year

(1) The board of trustees of the school-community library district shall perform the duties required of, and have the power and authority granted to library district trustees pursuant to this chapter, including the authority to levy upon the taxable property in the school-community library district an annual tax not to exceed six hundredths percent (.06%) of market value for assessment purposes for establishing and maintaining public library services. The school-community library district board shall have exclusive control of the school-community library district fund and shall cause to be made a full and complete audit of the books and accounts of the district as provided for in section 33-2726, Idaho Code.

(2) On and after fiscal year 1995, school-community library districts shall have a fiscal year of October 1 through September 30.