Idaho Code § 67-4913
In addition to the other means providing revenue for such districts as herein provided, in those districts formed after January 1, 1987, or in those districts with twenty-five thousand (25,000) or fewer population, the board shall have power and authority to levy and collect property taxes on and against all taxable property within the district, provided said property taxes shall not exceed a levy of four-hundredths percent (.04%) of market value for assessment purposes for all levies provided in sections 67-4913, 67-4914, 67-4915, 67-4916 and 67-4917, Idaho Code; provided that for any auditorium district established after July 1, 2001, such property tax shall not exceed the maximum tax rate authorized in the petition. Districts with a population of more than twenty-five thousand (25,000) persons shall not have the power and authority to levy and collect property taxes on and against all taxable property within the district.
Idaho Code § 67-4913