(1) Exemption For All Unimproved Real Property Within The Nampa Fire Protection District From Taxation For That District:
A. Authorization: This subsection (1) is authorized by Idaho Code 31-714, 31-801, 31-828 and 31-1422.
B. What Is Exempted: Upon the application, recommendation, and request of the board of commissioners of the Nampa fire protection district, a governmental subdivision of Canyon County, Idaho, and after notice of intent to adopt this article was accomplished in conformity with Idaho Code 67-6511(b), only the following categories of real property within the Nampa fire protection district shall be exempt from the annual ad valorem levy of said Nampa fire protection district:
Category 01 | Irrigated agricultural |
Category 02 | Irrigated pasture |
Category 03 | Nonirrigated agricultural |
Category 04 | Irrigated meadow |
Category 05 | Dry grazing |
Furthermore, each category of property shall be treated uniformly under this article pursuant to Idaho Code 31-1422(2). (Ord. 81-002, 12-2-1980, eff. 12-10-1980; amd. Ord. 82-001, 12-14-1982, eff. 1-1-1983; Ord. 85-001, 6-25-1985; Ord. 93-004, 12-27-1993)
(2) Mobile Home Assessments; Stickers:
A. Authorized: This subsection (2) is authorized by Idaho Code 31-714 and 31-828.
B. Purpose: The purpose of this article is to promote the public health, safety, general welfare, peace and good order of the county and the inhabitants thereof by requiring the affixation of a mobile home registration sticker on mobile homes in a visible place. Said affixation requirement will facilitate identification of the mobile homes for taxing purposes and will help ensure that each mobile home owner properly registers his/her mobile home.
C. Stickers Provided By Assessor: The county assessor of Canyon County, or his deputy, having assessed a mobile home located in Canyon County shall, after first assessing said mobile home, and once every three (3) years thereafter, affix to said mobile home, or furnish to the owner or occupant of said mobile home for affixing, a mobile home registration emblem or sticker, which emblem or sticker shall be printed and furnished at county cost and said emblem or sticker shall be affixed so that it is visible from the public roadway. Said emblem or sticker shall be used to facilitate identification of mobile homes for taxing purposes.
D. Exception: The emblem or sticker addressed by this article shall only be required for mobile homes that are not currently considered to be real property as provided for in Idaho Code 63-304.
E. Penalty: Except as provided for in subsection (2)D of this section, it shall be unlawful and punishable as a misdemeanor by fine of not to exceed three hundred dollars ($300.00) or by imprisonment in the county jail of not to exceed six (6) months, or of both such fine and imprisonment for any person to occupy or own a mobile home in Canyon County for a continuous period in excess of seventy two (72) hours without having displayed, as described in subsection (2)C of this section, the emblem or sticker described in subsection (2)C of this section, after said emblem or sticker has been provided to the person who owns or occupies said mobile home. (Ord. 00-004, 5-26-2000)