40-824. COMPUTATION AND PAYMENT OF INDEBTEDNESS OF DISSOLVED DISTRICT SITUATED IN TWO OR MORE COUNTIES. In the case of dissolved highway districts situated in two (2) or more counties, the commissioners of the county having jurisdiction of the dissolution of the district shall compute the indebtedness of the entire district and shall provide for the payment of the indebtedness out of the district funds on hand, or to be raised by special levies, which shall be determined and levied by the county, and shall be certified to the clerk of the commissioners of each of the counties in which is situated any part of the dissolved district. The tax shall be levied and imposed by each of the counties upon the property of the former district as may be within the county, the tax collected and, not less than quarterly, be remitted to the treasurer of the succeeding operational unit to be applied in payment of the indebtedness of the district.
History:
[40-824, added 1985, ch. 253, sec. 2, p. 636.]
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.