FOLLOWING ARE THE PERTINENT SECTIONS OF IDAHO LAWS THAT DESCRIBE NEWSPAPER
PUBLICATION OF NOTICE REQUIREMENTS FOR THE BUDGET DECISIONS OF THE FOLLOWING
PUBLIC AGENCIES, IN ORDER OF LISTING HERE.

COUNTIES
CITIES
SCHOOL DISTRICTS
HIGHWAY DISTRICTS
LIBRARY DISTRICTS
PUBLIC HEALTH DISTRICTS
WATER & SEWER DISTRICTS
FIRE PROTECTION DISTRICTS
RECREATION DISTRICTS
PORT DISTRICTS


County Budgets
 31-1604. APPROVAL OF  TENTATIVE APPROPRIATIONS -NOTICE  FINAL
APPROPRIATIONS. The suggested  budget ...shall be submitted ... on or before
the first Monday in August of each year; said county commissioners shall
convene to consider said proposed budget in detail.
 When the commissioners have agreed on such tentative appropriations the
county budget officer, not later than the third week in August, shall cause
notice to be published setting forth the amount of anticipated revenue from
property taxes and the total of revenues anticipated from sources other than
property taxes and the amount proposed to be appropriated to each office,
department, service, agency or institution for the ensuing fiscal year, in at
least  two (2) classifications including "Salaries and Benefits," and "Detail
of Other Expenses," together with the amounts expended under these
classifications during each of the two (2) previous fiscal years by each
office, department, service, agency or institution; and that the board of
county commissioners will meet on or before the Tuesday following the first
Monday in September, next succeeding, for the purpose of considering and
fixing a final budget and making appropriations to each office, department,
service, agency or institution of the county for the ensuing fiscal year at
which time any taxpayer may appear and be heard upon any part or parts of
said tentative budget and fixing the time and place of such meeting. Said
notice shall be published in a newspaper as prescribed in section 31-819,
Idaho Code.

City Budgets
50-1002  ANNUAL BUDGET. The city council of each city shall, prior to passing
the annual appropriation ordinance, prepare a budget...  Prior to certifying
to the county commissioners, a notice of time and place of public hearing on
the budget, which notice shall include the proposed expenditures and revenues
by fund and/or department including the two (2) previous fiscal years, and a
statement of the estimated revenue from property taxes and the total amount
from sources other than property taxes of the city for the ensuing fiscal
year, shall be published twice at least seven (7) days apart in the official
newspaper.
School Districts
 33-701 --  STATEMENT OF FINANCIAL CONDITION [The trustees have the
responsibility to] ...prepare, or cause to be prepared and published, in the
manner hereinafter prescribed, within one hundred twenty (120) days from the
last day of each fiscal year, an annual statement of financial condition and
report of the school district as of the end of such fiscal year in a form
prescribed by the state superintendent of public instruction. Such annual
statement shall include, but not be limited to the amounts of money budgeted
and received and from what sources, and the amounts budgeted and expended for
salaries and other expenses by category. Salaries may be reported in gross
amount.

 ...if all the information required herein to be published shall have been
published as provided herein at regular intervals during the fiscal year
covering successive portions of the fiscal year, then such information may be
omitted from the annual statement of financial condition.  The annual
statement of financial condition and report shall be published within the
time above prescribed in one (1) issue of a newspaper printed and published
within the district, or, if there be none, then in a newspaper printed and
published in the county in which the school district is located, or, if more
than one (1) newspaper is printed and published in said district or county,
then in the newspaper most likely to give notice of the contents of such
annual statement of financial condition and report to the residents of said
district; provided, that if no newspaper is printed and published in the said
district or county, then such statement of financial condition and report
shall be published in a newspaper of general circulation most likely to give
notice of the contents to the residents of said district.....

 33-801. SCHOOL DISTRICT BUDGET. No later than twenty-eight (28) days prior
to its annual meeting, the board of trustees of each school district shall
have prepared a budget...  and shall have called and caused to be held a
public hearing thereon. Notice of the hearing shall be posted, and published
once, as prescribed in section 33-401, Idaho Code, and a record of the
hearing shall be kept by the clerk of the board of trustees....  The board of
trustees of each school district shall also prepare and publish, as a part of
such notice, a summary statement of the budget for the ensuing year. 

 Such statement shall ... show amounts budgeted for all major classifications
of income and expenditures, with total amounts budgeted for salary and wage
expenditures in each such classification shown separately. [Such statement
shall show amounts previously budgeted for the then current year for the same
classification for purposes of comparison.  The budgeted dollar amounts of
revenue in those catagories included within the provisions of section 33-802,
Idaho Code, as approved at the budget hearing shall be the same as presented
to the respective county commissioners for mill levy purposes.

Highway District
 40-1326. NOTICE OF BUDGET HEARING. Notice of the budget hearing meeting
shall be posted at least ten (10) full days prior to the date of the meeting
in at least one (1) conspicuous place in each highway district and a copy of
the notice shall also be published in accordance with the provisions of
section 40-206, Idaho Code. The place, hour and day of the hearing shall be
specified in the notice, as well as the placee where the budget may be
examined prior to the hearing. A full and complete copy of the proposed
budget shall be published with and as a part of the publication of the notice
of hearing.

Library Districts
 33-2725. LIBRARY DISTRICT BUDGET - PUBLIC HEARING - NOTICE. The board of
trustees of each library district shall prepare for the ensuing fiscal year a
budget and prior to its adoption shall be called and cause to be held a
public hearing thereon. Notice of the time and place of the hearing shall be
published at least once in a newspaper printed, or having general circulation
within the district or in the county in which the library district may lie.
The board of trustees of each library district shall also prepare and
publish, as part of such notice, a summary statement of the budget for the
ensuing year prepared in a manner consistent with standard accounting
practices and indicating amounts previously budgeted for the then current
year for purposes of comparison.

Public Health District
 39-423. BUDGET COMMITTEE OF PUBLIC HEALTH DISTRICT. ...On or before the
first Monday in September, there will be held...a budget committee meeting
and public hearing upon the proposed budget of the district. Notice of the
budget committee meeting and public hearing shall be posted ... 
 A copy of such notice shall also be published in the official newspaper or a
generally circulated newspaper of each county of such public health district,
in one (1) issue thereof, during such ten (10) day period. The place, hour
and day of such hearing shall be specified in said notice, as well as the
place where such budget may be examined prior to such hearing. A summary of
such proposed budget shall be published with and as a part of the publication
of such notice of hearing in substantially the form required by section
31-1604, Idaho Code.

Water & Sewer Districts
42-3229. NOTICE OF HEARING. Notice of the budget hearing meeting shall be
posted ... a copy of such notice shall also be published in a daily or weekly
newspaper published within such water and sewer district, in one (1) issue
thereof, during such ten (10) day period. The place, hour and day of such
hearing shall be specified in said notice, as well as the place where such
budget may be examined prior to such hearing. A full and complete copy of
such proposed budget shall be published with and as part of the publication
of such notice of hearing.


Fire Protection Districts
27-126. NOTICE OF  PROPOSED BUDGET HEARING . Notice of the budget hearing
meetings shall be posted at least ten (10) full days prior to the date of
said meeting...  A copy of such notice shall also be published in a daily or
weekly newspaper published within such cemetery maintenance district, in one
(1) issue thereof, during such ten (10) day period. The place, hour and day
of such hearing shall be specified in said notice, as well as the place where
such budget may be examined prior to such hearing. A full and complete copy
of such proposed budget shall be published as a part of the publication of
such notice of hearing.


Recreation Districts
31-4330. NOTICE OF HEARING - POSTING AND PUBLICATION. ... a copy of such
notice shall also be published in a daily or weekly newspaper published
within such recreation district, in one (1) issue thereof, during such ten
(10) day period.  A full and complete copy of such proposed budget shall be
published with and as a part of the publication of such notice of hearing.


Port District Budgets
 70-1704. BUDGET HEARING - NOTICE. ... a copy of such notice shall also be
published in a daily or weekly newspaper published within such district, in
one (1) issue thereof, during such ten-day period. The place, hour and day of
such hearing shall be specified in said notice, as well as the place where
such budget may be examined prior to such hearing. A full and complete copy
of such proposed budget shall be published with and as a part of the
publication of such notice of hearing.

 70-1708. SUPPLEMENTAL AND AMENDED BUDGETS. A port commission may adopt by
resolution one or more supplemental or amended budgets at any time during the
fiscal year. Such supplemental or amended budgets shall be adopted only after
public hearing. Notice of such hearing, including a full and complete copy of
such proposed amended or supplemental budget, shall be given by a single
publication of a notice containing the date, place and hour of the hearing,
in a newspaper published in the district. Such publication shall be at least
ten (10) days prior to the hearing date.