Idaho Statutes Title 6. Actions in Particular Cases § 6-2214. Educational necessity levy

(1) In general. There is hereby created an educational necessity levy that may be levied by a local school district as authorized in this chapter. The educational necessity levy shall expire upon order of the district court having jurisdiction over a suit brought under this chapter or five (5) years after it comes into existence, whichever comes first. An educational necessity levy authorized by this chapter may be imposed under the terms of this chapter, notwithstanding the provisions of section 63-802, Idaho Code.

(2) For safety and health. Notwithstanding any other provisions of this chapter, the district court may impose an educational necessity levy for the purpose of raising revenues to abate unsafe or unhealthy conditions that have been identified by findings of fact or a judgment of the district court, by a consent agreement that has been accepted (with or without modification) by the district court, or by a local school district plan to abate unsafe or unhealthy conditions that has been accepted (with or without modification) by the district court. The district court shall approve an educational necessity levy if it finds that the school district has no alternative source of revenue to use to abate unsafe or unhealthy conditions that have been identified by findings of fact or judgment of the district court, by a consent agreement that has been accepted (with or without modification) by the district court or by a local school district plan to abate unsafe or unhealthy conditions that has been accepted (with or without modification) by the district court. The limitations of sections 6-2209 and 6-2210, Idaho Code, regarding the calculation of and the maximum amount of the educational necessity levy do not apply to an educational necessity levy imposed to abate unsafe or unhealthy conditions that have been identified by findings of fact or a judgment of the district court, by a consent agreement that has been accepted (with or without modification) by the district court, or by a local school district plan to abate unsafe or unhealthy conditions that has been accepted (with or without modification) by the district court.