Idaho Code § 50-303
Cities are hereby empowered to create, purchase, operate and maintain recreation and cultural facilities and activities within or without the city limits and regulate the same, and to levy a special tax not to exceed six hundredths percent (.06%) of the market value for assessment purposes on all taxable property within the limits of the city for recreational programs.
[50-303, added 1967, ch. 429, sec. 28, p. 1249; am. 1995, ch. 82, sec. 22, p. 233.]