Idaho Code
Chapter 8 - TAXES
Section 40-815 - ESTIMATE AND LEVY OF TAX — EXCEPTION.

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 ensuing year, and must regulate and fix the amount of ad valorem highway and bridge tax, and levy them. When all of the territory of a county is included in one or more highway districts the commissioners shall not regulate, fix or levy any tax for highway or bridge purposes.

History:
[40-815, added 1985, ch. 253, sec. 2, p. 633.]

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Structure Idaho Code

Idaho Code

Title 40 - HIGHWAYS AND BRIDGES

Chapter 8 - TAXES

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 40-822 - DETACHED TERRITORY — ORDER DETERMINING APPORTIONMENT OF INDEBTEDNESS — SPECIAL LEVY.

Section 40-823 - LEVY TO PAY INDEBTEDNESS UPON DIVISION OF DISTRICT.

Section 40-824 - COMPUTATION AND PAYMENT OF INDEBTEDNESS OF DISSOLVED DISTRICT SITUATED IN TWO OR MORE COUNTIES.

Section 40-825 - LEVIES TO PAY CLAIMS AGAINST DISSOLVED OR CONSOLIDATED SYSTEMS AND DISTRICTS — CERTIFICATION AND ASSESSMENT — ISSUANCE OF NEW HIGHWAY USERS’ FUND BONDS.

Section 40-826 - COLLECTION OF TAXES — DISPOSITION UPON COLLECTION.

Section 40-827 - AUTHORIZATION FOR VOTERS TO APPROVE VEHICLE REGISTRATION FEE.