- (1) All public utilities, as defined in section 61-129 , Idaho Code, shall be exempt from taxation under this chapter.
- (2) No railroad right-of-way may be included within a community infrastructure district without the consent of the railroad.
- (3) No personal property within a community infrastructure district shall be subject to taxation under this chapter.
[50-3117, added 2008, ch. 410, sec. 1, p. 1159.]