The legislature hereby authorizes all incorporated cities:(1) To establish business improvement districts, hereafter referred to as district or districts, for the following purposes:
(a) The acquisition, construction or maintenance of parking facilities for the benefit of the district;
(b) Physical improvement and decoration of any public space in the district;
(c) Promotion of public events which are to take place on or in public places in the district;
(d) The acquisition and operation of transportation services to promote retail trade activities within the district; and
(e) The general promotion of retail trade activities in the district.
(2) To levy special assessments on all businesses or business property within the district and specially benefited by a business improvement district to pay the damages or costs incurred therein as provided in this chapter.
Idaho Statutes