Special Taxing District Or Bond Proposal Defeated In Election Bars Subsequent Elections For Specified Time — Exception — Board Of Education May Conduct Election — Municipalities, Water Or Sewer Districts May Conduct Bond Election

TITLE 63 REVENUE AND TAXATION CHAPTER 13 MISCELLANEOUS PROVISIONS OF TAX LAW 63-1309. Special taxing district or bond proposal defeated in election bars subsequent elections for specified time — Exception — Board of education may conduct election — Municipalities, water or sewer districts may conduct bond election. If any election has been held for the formation of any special taxing district, or for the approval of any bond issue or other proposal that would have resulted in a property tax levy, and the proposal submitted at such election was defeated, no subsequent election shall be held within two (2) months from and after the date of such prior election for the same or a similar purpose in any district that includes any part of the area that was affected by the prior election. In the event any school building is destroyed or rendered unusable for school purposes by reason of fire, flood or other catastrophe, and a school bond election for the purpose of the replacement of such building is prohibited by the provisions of this section or by the provisions of section 34-106 , Idaho Code, the state board of education shall have the power to authorize an election for such purpose by order based upon a finding of such facts. The provisions of this section shall not apply to school elections held solely for determining property tax levies for general school purposes not involving the issuance of bonds. This time requirement between elections shall not apply to municipalities or water and/or sewer districts when bond issues are being proposed for the installation or improvement of water supply systems or public sewerage systems that have been deemed necessary by the Idaho department of environmental quality to bring such system or systems in conformance with state statutes or rules.