40-1323. CITIES INCLUDED IN HIGHWAY DISTRICTS — POWERS AND DUTIES OF CITY COUNCIL. (1) If any highway district shall include within its boundaries any incorporated city, or any portion of a city, the power of taxation on the part of the highway district as to ad valorem taxes, and in general all power of taxation or assessment, shall extend to and include the persons and property within the territory of the included city. The residents of the included territory shall be deemed for all purposes residents of the highway district, and entitled to vote at highway district elections to the same extent as other residents of the highway district. Nothing in this title shall be construed as affecting or impairing any power of taxation or assessment for local city highway purposes on the part of the authorities of the city of any included territory. Each incorporated city, or portion of it, within a highway district, shall constitute a separate division of the district. The city council of each incorporated city within the territory of a highway district, so far as relates to their city, shall have the powers and duties as provided by this chapter and as provided in chapter 3, title 50, Idaho Code, in such case.
(2) All the provisions of this title as to voting, taxation, assessments and bonding on the part of the highway district shall apply without change or discrimination to the persons and taxable property within the included territorial limits of a city.
History:
[40-1323, added 1985, ch. 253, sec. 2, p. 655; am. 1999, ch. 332, sec. 14, p. 905.]
Structure Idaho Code
Title 40 - HIGHWAYS AND BRIDGES
Chapter 13 - HIGHWAY DISTRICTS
Section 40-1301 - DISTRICTS AS NOW ORGANIZED VALIDATED.
Section 40-1302 - COUNTY DIVISION OR CHANGE IN BOUNDARIES — JOINT HIGHWAY DISTRICT FORMED.
Section 40-1303 - HIGHWAY COMMISSIONERS — APPOINTMENT — OATH.
Section 40-1305 - ELECTION OF HIGHWAY COMMISSIONERS — TERM OF OFFICE.
Section 40-1305A - ELECTION ADMINISTRATION.
Section 40-1305B - BOARD OF COMMISSIONERS — ONE NOMINATION — NO ELECTION.
Section 40-1305C - DECLARATION OF CANDIDACY — QUALIFICATIONS.
Section 40-1306 - ORGANIZATION OF HIGHWAY COMMISSIONERS — MEETINGS — OFFICERS — OFFICIAL BONDS.
Section 40-1306C - HIGHWAY DISTRICT RECORDS — OPEN TO THE PUBLIC.
Section 40-1307 - HIGHWAY DISTRICTS ARE BODIES CORPORATE.
Section 40-1309 - CORPORATE POWERS OF HIGHWAY DISTRICTS.
Section 40-1310 - POWERS AND DUTIES OF HIGHWAY DISTRICT COMMISSIONERS.
Section 40-1311 - JURISDICTION OF HIGHWAY DISTRICT COMMISSIONERS.
Section 40-1312 - GRANT OF POWERS TO BE LIBERALLY CONSTRUED.
Section 40-1313 - DISTRICT HAS LEGAL TITLE TO PROPERTY.
Section 40-1314 - COMPENSATION OF HIGHWAY DISTRICT COMMISSIONERS, OFFICERS, AGENTS AND EMPLOYEES.
Section 40-1315 - COST OF HIGHWAYS — EQUITABLE DIVISION AMONG BENEFITED DISTRICTS.
Section 40-1316 - ANNUAL REPORT OF HIGHWAY DISTRICT.
Section 40-1317 - ANNUAL FINANCIAL STATEMENT OF DISTRICT — AUDIT.
Section 40-1319 - DIRECTOR OF HIGHWAYS — APPOINTMENT — QUALIFICATIONS — OATH.
Section 40-1320 - DIRECTORS OF HIGHWAYS — DEPUTY DIRECTORS — APPOINTMENT — DUTIES.
Section 40-1322 - CREATION OF LOCAL IMPROVEMENT DISTRICTS.
Section 40-1323 - CITIES INCLUDED IN HIGHWAY DISTRICTS — POWERS AND DUTIES OF CITY COUNCIL.
Section 40-1324 - JURISDICTION OVER INCLUDED TERRITORY.
Section 40-1325 - ADOPTION OF BUDGET — PUBLIC HEARING.
Section 40-1326 - NOTICE OF BUDGET HEARING.
Section 40-1327 - PUBLIC INSPECTION OF BUDGET.
Section 40-1328 - QUORUM OF HIGHWAY COMMISSIONERS AT BUDGET HEARING — OBJECTIONS.
Section 40-1330 - FISCAL YEAR.
Section 40-1333 - CITIES — HIGHWAY RESPONSIBILITY.
Section 40-1336 - RECORD BOOKS TO BE KEPT.
Section 40-1337 - CLASSIFICATION AND RETENTION OF RECORDS.
Section 40-1337A - PHOTOGRAPHIC OR DIGITAL STORAGE AND USE OF HIGHWAY DISTRICT RECORDS.