Idaho Code § 6-927
Notwithstanding any provisions of law to the contrary, all political subdivisions shall have authority to levy an annual property tax in the amount necessary to provide for a comprehensive liability plan whether by the purchase of insurance or otherwise as herein authorized; provided, that the revenues derived therefrom may not be used for any other purpose.
[6-927, added 1971, ch. 150, sec. 27, p. 743; am. 1976, ch. 310, sec. 7, p. 1071; am. 1980, ch. 136, sec. 1, p. 297; am. 1996, ch. 322, sec. 1, p. 1031.]