40-822. DETACHED TERRITORY — ORDER DETERMINING APPORTIONMENT OF INDEBTEDNESS — SPECIAL LEVY. (1) A board of highway district commissioners shall enter upon its records an order determining the net proportionate share of the indebtedness of the highway district incurred prior to a detachment of territory for which the detached territory should be and remain liable.
(2) Notwithstanding the detachment of territory with respect to the future operations and conduct of the district, the board of highway district commissioners shall annually levy upon all the property within the detached territory a special tax sufficient to pay as it falls due, the principal and interest of that proportionate share of the prior indebtedness of the district for which the detached territory is and shall remain liable. The special tax shall be levied at the same time, certified, and collected in the same manner as are the other taxes levied by the district, but after detachment the detached territory or the property in the district shall not be subject to taxation by a highway district for future operations of the district or for the repayment of any indebtedness subsequently incurred by the district.
History:
[40-822, added 1985, ch. 253, sec. 2, p. 635.]
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.