Section 50-3117 - EXEMPTIONS AND EXCLUSIONS(1) All public utilities, as defined in section 61-129, Idaho Code, shall be exempt from taxation under this chapter.(2) No railroad right-of-way may be included within a community infrastructure district without the consent of the railroad.(3) No personal property within a community infrastructure district shall be subject to taxation under this chapter.[50-3117, added 2008, ch. 410, sec. 1, p. 1159.]