4-2-6: ESTABLISHMENT OF SOLID WASTE FUND:
   A.   Fund Created: For purposes of financing the operation of the County solid waste system, there is hereby created a Solid Waste Fund to be maintained as a separate Fund within the County budget. This Fund shall support all activities made necessary for the continued operation of the solid waste system in the County. The Board of Commissioners may, by resolution, establish special accounts within the Solid Waste Fund for stated purposes to meet anticipated operational needs of the solid waste system as it deems necessary and proper.
   B.   Revenue Options; User Fees: The Board of Commissioners may choose from the various revenue options made available to counties to support solid waste activities as outlined in Idaho Code section 31-4404 and elsewhere. User fees may be charged to real property owners and other system users as the Board of Commissioners deems necessary to support solid waste system operations. In accord with the provisions of this Chapter, said fees may be established at any time by the Board of Commissioners through passage of a resolution setting forth the fees to be charged for the system. Said fee resolution may be amended at any time to accommodate changes in the fee system and operating policies deemed appropriate by the Board of Commissioners. A resolution establishing fees shall remain in full force and effect until subsequently repealed or amended. All previously adopted resolutions of the Board of Commissioners not inconsistent with the terms of this Chapter are hereby ratified, approved, and confirmed.
   C.   Ad Valorem Taxes: If ad valorem taxes are levied for support of the solid waste system, the rate shall be established through the annual budget process and certified to the State Tax Commission as required by law. (Ord. 90-05, 11-13-1990)