Idaho Statutes Title 65. Service Members--Veterans--Spouses and Dependents § 65-104. Special tax for construction of memorials

The board of county commissioners of each county within the state of Idaho is hereby authorized and empowered to levy annually a special tax not to exceed five thousandths percent (.005%) of the market value for assessment purposes on all the taxable property in the county for the purpose of creating a fund to be used in paying not to exceed one-third ( 1/3 ) of the cost of construction of service men's memorials now constructed or hereafter to be constructed within the county.