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Press Release: Fourth District Court Rules Idaho Falls School District 2023 Plant Facilities Levy Illegal

By • November 19, 2023

The following press release was sent out by the Office of Idaho Attorney General Raúl Labrador. Press releases do not necessarily reflect the views and opinions of those at the Idaho Dispatch.

Boise, ID – The Fourth District Court of the State of Idaho rules Idaho Falls School District’s 2023 plant facilities levy is illegal and must be set aside.

On Thursday, Judge Cawthon ruled that Idaho law does not allow Idaho Falls School District No. 91 to impose more than one plant facilities property tax levy at a time. The Court’s ruling is consistent with Attorney General Opinion 23-2, signed by Attorney General Raúl Labrador on August 2, 2023. In this case, School District No. 91 v. Idaho State Tax Commission, the School District sought a declaratory judgment that its 2023 plant facilities levy was legal, despite already having a plant facilities levy in place from 2022. The District Court denied the School District’s motion and instead ordered that the 2023 levy be set aside because it is illegal.

The District Court also rejected the School District’s argument that its 2023 plant facilities levy should be considered a mere amendment of the existing 2022 levy. The 2023 levy did not meet the disclosure requirements of Idaho statute and therefore cannot be viewed as an amendment to the 2022 levy.

“Idaho law places limitations on the creation of school levies. The 2023 Idaho Falls School District levy did not comply with those limitations. I am pleased that the District Court agreed with the legal opinion we issued in August,” said Attorney General Labrador.

Deputy Attorney General Brett Jarvis briefed and argued the issues to the court. Under the court’s holding, the Idaho Falls School District’s 2023 plant facilities levy will not be implemented. The taxpayers in that district will not see the increase in property tax that would have otherwise gone into effect.

The full order can be read here.

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4 thoughts on “Press Release: Fourth District Court Rules Idaho Falls School District 2023 Plant Facilities Levy Illegal

  1. So it’s illegal to have multiple levies at the same time? Seems pretty straightforward to me…

  2. Hey Raul…..what is going to be done to refunding of the taxpayers money that was taken? This crap has been going on for years and the school districts keep stealing and stealing with NO consequences!!!
    For the non believers out there…reference you tax bills!!!

  3. Iappreciate the State interjecting this into the discussion. Long needed, in my opinion. I do hope that Rauel is correct!

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