Idaho Code
Chapter 8 - TAXES
Section 40-819 - ELECTION TO INCREASE LEVY — NOTICE.

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 purposes, the highway district board may by order authorize the holding of an election within the highway district, at which election the voters may determine whether or not any levy for any purpose authorized by law for highway districts shall be increased to produce revenues for those purposes. If at the election the majority of the qualified voters shall vote in favor of increasing any of the levies, the levies may be increased. The increase shall not exceed an additional twenty percent (20%) of the levy authorized by law for that purpose.
(2) The highway district commissioners shall designate the date of the election that is in accordance with the dates authorized in section 34-106, Idaho Code, and which shall be held within the highway district. Notice of the election shall be given by the county clerk in accordance with the provisions of title 34, Idaho Code, and section 40-206, Idaho Code. The notice shall state:
(a) The time and place of holding the election;
(b) The amount of money which the levy authorized by law to be made by the highway district commissioners will produce;
(c) The amount of money in excess of each of the levies desired to be raised by the highway district commissioners, and generally the purpose for which the additional money is to be used;
(d) If at the election a majority of the qualified voters voting vote in favor of increasing the levy that the levy may be increased in an amount not exceeding twenty percent (20%) of the levy provided by law; and
(e) The additional levy, if authorized by a majority vote at the election, will when added to the levy provided by law provide sufficient money for the particular purpose of which the levy is authorized.

History:
[40-819, added 1985, ch. 253, sec. 2, p. 634; am. 2009, ch. 341, sec. 72, p. 1039.]

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.