40-1308. POWER TO LEVY TAXES FOR COMPREHENSIVE INSURANCE, PROSECUTING AND DEFENDING ACTIONS, JUDGMENTS AND LIABILITIES. Every highway district has the power to levy and collect taxes as necessary to: (1) Pay for a comprehensive insurance plan as provided in section 6-927, Idaho Code; (2) Defray all expenses of prosecuting and defending actions; (3) Pay any judgments and liabilities incurred against it; and (4) Pay for emergencies or calamities as provided in section 40-820, Idaho Code.