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 the Idaho Code, governing the assessing and collecting of county taxes, are applicable to the assessment and collection of highway district taxes, wherever the same are consistent with the provisions of this title.
History:
[40-806, added 1985, ch. 253, sec. 2, p. 629.]
Structure Idaho Code
Title 40 - HIGHWAYS AND BRIDGES
Section 40-801 - AUTHORITY AND PROCEDURE FOR LEVIES.
Section 40-802 - AUDITOR TO FURNISH MARKET VALUE FOR ASSESSMENT PURPOSES — BOARD TO MAKE LEVY.
Section 40-803 - COLLECTION BY COUNTY OFFICIALS.
Section 40-804 - LIABILITY OF COUNTY OFFICIALS.
Section 40-805 - PAYMENT OF MONEY TO DISTRICT.
Section 40-806 - GENERAL LAWS APPLICABLE.
Section 40-807 - JOINT LOCAL HIGHWAY JURISDICTION BRIDGES — ADDITIONAL TAX LEVY.
Section 40-808 - CREATION OF SPECIAL TAX DISTRICTS — APPORTIONMENT OF COSTS.
Section 40-809 - APPEAL FROM ORDER OF HIGHWAY DISTRICT BOARD IN SPECIAL TAX DISTRICTS.
Section 40-810 - LEVY IN SPECIAL TAX DISTRICTS.
Section 40-811 - LIMITATIONS ON LEVY IN SPECIAL TAX DISTRICTS.
Section 40-812 - COLLECTION OF TAXES IN SPECIAL TAX DISTRICTS.
Section 40-813 - LIABILITY OF SPECIAL TAX DISTRICTS FOR GENERAL TAXES.
Section 40-814 - RESOLUTIONS AND ORDERS ADOPTED BY COMMISSIONERS.
Section 40-815 - ESTIMATE AND LEVY OF TAX — EXCEPTION.
Section 40-816 - INDEBTEDNESS IN EXCESS OF EXPRESS PROVISIONS PROHIBITED — EXCEPTIONS.
Section 40-817 - HIGHWAY DISTRICT TAXES — DUTIES OF COUNTY ASSESSOR.
Section 40-818 - LIMITATION ON LEVIES — PENALTIES.
Section 40-819 - ELECTION TO INCREASE LEVY — NOTICE.
Section 40-820 - EXPENDITURES IN EMERGENCIES.
Section 40-821 - TREASURER OF HIGHWAY DISTRICT — DUTIES.
Section 40-823 - LEVY TO PAY INDEBTEDNESS UPON DIVISION OF DISTRICT.
Section 40-826 - COLLECTION OF TAXES — DISPOSITION UPON COLLECTION.
Section 40-827 - AUTHORIZATION FOR VOTERS TO APPROVE VEHICLE REGISTRATION FEE.