Idaho Code § 41-3104A

Property used to fight fires -- Charges.
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Any county mutual fire insurer may acquire and dispose of real and personal property necessary to prevent, abate or extinguish fires.
Non-discriminatory, reasonable charges based on insurable value, as approved by the director, may be assessed against any owner who has received services from a county mutual fire insurer to prevent, abate or extinguish fires.
Activities authorized under this section shall not necessarily be limited to members or to the insurer's territory.

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