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 the office of the highway district board a copy of a verified petition in a proceeding in the district court of the highway district for the review of the order, specifying the grounds of objection. At the expiration of the thirty (30) days, all proceedings relating to the special tax district where copies of petitions for review have been duly filed shall be consolidated by order of the district court into a single proceeding, and notice shall be given and procedure followed as the district court shall prescribe. The district court shall have jurisdiction as a court of equity, and without a jury, try and determine the proceeding. On the review, the only question to be tried and determined shall be whether, in creating a special tax district and in fixing the amounts so charged against the land, the district board has observed the requirements specified in sections 40-810 and 40-811, Idaho Code. The district court shall, if it determines that the board has materially departed from the requirements, make a final order in the proceeding directing any necessary change or modification in the order of the highway district board, and that board shall make the changes and modifications in their order, and the changed or modified order shall be submitted to the district court and finally made as directed and approved by the court. If in the proceeding the district court shall determine that the highway board has not materially departed from the requirements, it shall affirm the order of the highway district board. On the expiration of thirty (30) days from the date of the highway district board’s original order, without any copy of a petition for review having been filed, or on the filing with the secretary of the highway board, of the order of the district court in the proceeding for review affirming the order, or on the filing with the secretary of the new order of the board embodying the changes and modifications directed by the district court in the proceeding for review, with the written approval of the court attached, as the case may be, the order shall be final and conclusive in respect to all the matters and things contained.
History:
[40-809, added 1985, ch. 253, sec. 2, p. 630.]
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.