Bill > H0253

This bill adds to existing law to establish provisions regarding the authorization of the expenditure of property tax revenues on public art by any taxing district. The key provisions are: 1) Before a taxing district can use property tax revenues for a public art project, it must hold a public hearing, which may be combined with the taxing district's budget hearing. 2) If the total cost of the art project is less than $10,000, the governing body of the taxing district can approve the expenditure by a two-thirds majority vote if the governing body is composed of elected officials. 3) If the total cost of the art project is $10,000 or more, the expenditure must be approved by a two-thirds majority vote of qualified electors of the taxing district at an election held for that purpose. 4) "Public art" is defined as any work of visual art that is paid for by public tax dollars and is on display for the enjoyment of the general public.

Budget and Finance, Justice

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2021/legislation/H0253/