30-804 WATER USERS' ASSOCIATIONS -- EXEMPTIONS FROM TAXES. - Idaho Statutes

TITLE 30

CORPORATIONS

CHAPTER 8

WATER AND CANAL CORPORATIONS AND WATER USERS’ ASSOCIATIONS

30-804. Water users’ associations -- Exemptions from taxes. Any water users’ association which is organized in conformity with the requirements of the United States under the Reclamation Act of June 17, 1902, and which, under its articles of incorporation, is authorized to furnish water only to its stockholders, shall be governed by the provisions of the Idaho Nonprofit Corporation Act.