Title 40 — HIGHWAYS AND BRIDGES

40-801. Authority and procedure for levies. (1) The commissioners of a county highway system, the commissioners of a county-wide highway district, and the commissioners of highway districts are empowered, for the purpose of construction and maintenance of highways and bridges und…

40-802. auditor to furnish market value for assessment purposes — Board to make levy. On or before the third Monday in July of each year the county auditor shall deliver to the secretary of each highway district within the county a statement showing the aggregate market value for…

40-803. Collection by county officials. The taxes levied by a highway board shall be extended on the general roll by the county assessor in a separate column at the rate fixed by the highway board and certified by the secretary of the highway board, at the same time the county ta…

40-804. Liability of county officials. All county officers entrusted with the assessment, collection, paying over or custody of taxes of any highway district within the county, and their sureties, shall be liable upon their official bonds for the faithful performance of their dut…

40-805. Payment of money to district. It is the duty of the tax collector of the county to pay over to the treasurer of the highway district all district tax moneys collected by him and payable to the district as soon as they are collected, and on or before the third Monday in Ju…

40-806. General laws applicable. All ad valorem highway taxes levied and assessed under the provisions of this title shall become due and delinquent and shall attach to and become a lien on the real property assessed at the same time as other county taxes. All the provisions of t…

40-807. Joint local highway jurisdiction bridges — Additional tax levy. (1) Any two (2) or more local highway jurisdictions in the state are empowered to join in the construction, maintenance and repair of bridges at places where the bridges will directly benefit each of the loca…

40-808. Creation of special tax districts — Apportionment of costs. As a highway is built and completed with the proceeds of a bond issue within an area of land which under a resolution of a highway district board is provided, there may be created a special tax district. When the…

40-809. Appeal from order of highway district board in special tax districts. Within thirty (30) days after the filing provided for in section 40-808, Idaho Code, but not after the expiration of the thirty (30) days, any owner of land within a special taxing district may file in …

40-810. Levy in special tax districts. When an order of the highway district board has become final and conclusive, the board shall levy upon all the land within the special tax district created by the order a special tax equal in amount to the amount so charged in the order agai…

40-811. Limitations on levy in special tax districts. No special tax or charge shall be made by a highway district against land within a special tax district until the highway has been completed to within at least one (1) mile of all the land within the special tax district, the …

40-812. Collection of taxes in special tax districts. The land within each special tax district is charged with a lien in favor of the highway district to the extent of the entire amount of all special taxes levied on the land within the special tax district in accordance with th…

40-813. Liability of special tax districts for general taxes. All land within special tax districts shall be subject to the same taxation at the same rate as other property in the highway district for the purpose of meeting the principal and interest requirements of that portion …

40-814. Resolutions and orders adopted by commissioners. All resolutions and orders adopted by commissioners and boards of highway district commissioners in respect to the organization and operation of each highway district and the bonds and taxes, as they appear upon the records…

40-815. Estimate and levy of tax — Exception. The commissioners must each year, at the meeting at which they are required to levy the ad valorem tax for county purposes, estimate the probable amount of ad valorem tax for highway and bridge purposes which may be necessary for the …

40-816. Indebtedness in excess of express provisions prohibited — Exceptions. A highway district board, or other officers of the highway district, shall have no power to incur any debt or liability whatever, either by issuing bonds or otherwise, in excess of the express provision…

40-817. Highway district taxes — Duties of county assessor. Upon receiving a certified copy of a resolution of a highway district board, the county assessor must assess upon all property in the highway district subject to taxation the taxes so levied and certified to him. His ass…

40-818. Limitation on levies — Penalties. It shall be unlawful for any board of highway district commissioners or its members to levy any tax upon the property in a highway district for any purpose whatsoever in excess of the levies provided by law. Any highway district commissio…

40-819. Election to increase levy — Notice. (1) Whenever the levies provided by law to be made by highway district commissioners will not, in the opinion of the highway district commissioners, produce a sufficient amount of money for the use of the highway district for their purp…

40-820. Expenditures in emergencies. In the event of a great public disaster, or if it is necessary to do emergency work to prepare for national or local defense, the board of highway district commissioners may pass a resolution declaring the public interest and necessity demand …

40-821. Treasurer of highway district — Duties. It is the duty of the treasurer of a highway district to keep accounts of the district and to place to the credit of the district all moneys received by him, and to pay over all moneys belonging to the district on legally drawn warr…

40-822. Detached territory — Order determining apportionment of indebtedness — Special levy. (1) A board of highway district commissioners shall enter upon its records an order determining the net proportionate share of the indebtedness of the highway district incurred prior to a…

40-823. Levy to pay indebtedness upon division of district. Whenever there is a division of a highway district and an amount is found to be due from either of the districts to the other, and where a warrant or warrants have been drawn for the amount due payable to the creditor di…

40-824. Computation and payment of indebtedness of dissolved district situated in two or more counties. In the case of dissolved highway districts situated in two (2) or more counties, the commissioners of the county having jurisdiction of the dissolution of the district shall co…

40-825. Levies to pay claims against dissolved or consolidated systems and districts — Certification and assessment — Issuance of new highway users’ fund bonds. After dissolution of a county or city highway system or a highway district, or upon a consolidation of districts, and a…

40-826. Collection of taxes — Disposition upon collection. Taxes levied shall become a lien upon the property so assessed from the date of assessment and shall be due and payable at the same time as other county taxes. The taxes shall be collected in the same way, except that the…

40-827. Authorization for voters to approve vehicle registration fee. (1) Notwithstanding the provisions of section 49-207, Idaho Code, the voters of any county may authorize the board of county commissioners to adopt an ordinance by majority vote of the board of county commissio…