Idaho Code
Title 40 - HIGHWAYS AND BRIDGES
Chapter 8 - TAXES

Section 40-801 - AUTHORITY AND PROCEDURE FOR LEVIES. - 40-801. AUTHORITY AND PROCEDURE FOR LEVIES. (1) The commissioners of...

Section 40-802 - AUDITOR TO FURNISH MARKET VALUE FOR ASSESSMENT PURPOSES — BOARD TO MAKE LEVY. - 40-802. AUDITOR TO FURNISH MARKET VALUE FOR ASSESSMENT PURPOSES —...

Section 40-803 - COLLECTION BY COUNTY OFFICIALS. - 40-803. COLLECTION BY COUNTY OFFICIALS. The taxes levied by a...

Section 40-804 - LIABILITY OF COUNTY OFFICIALS. - 40-804. LIABILITY OF COUNTY OFFICIALS. All county officers entrusted with...

Section 40-805 - PAYMENT OF MONEY TO DISTRICT. - 40-805. PAYMENT OF MONEY TO DISTRICT. It is the duty...

Section 40-806 - GENERAL LAWS APPLICABLE. - 40-806. GENERAL LAWS APPLICABLE. All ad valorem highway taxes levied...

Section 40-807 - JOINT LOCAL HIGHWAY JURISDICTION BRIDGES — ADDITIONAL TAX LEVY. - 40-807. JOINT LOCAL HIGHWAY JURISDICTION BRIDGES — ADDITIONAL TAX LEVY....

Section 40-808 - CREATION OF SPECIAL TAX DISTRICTS — APPORTIONMENT OF COSTS. - 40-808. CREATION OF SPECIAL TAX DISTRICTS — APPORTIONMENT OF COSTS....

Section 40-809 - APPEAL FROM ORDER OF HIGHWAY DISTRICT BOARD IN SPECIAL TAX DISTRICTS. - 40-809. APPEAL FROM ORDER OF HIGHWAY DISTRICT BOARD IN SPECIAL...

Section 40-810 - LEVY IN SPECIAL TAX DISTRICTS. - 40-810. LEVY IN SPECIAL TAX DISTRICTS. When an order of...

Section 40-811 - LIMITATIONS ON LEVY IN SPECIAL TAX DISTRICTS. - 40-811. LIMITATIONS ON LEVY IN SPECIAL TAX DISTRICTS. No special...

Section 40-812 - COLLECTION OF TAXES IN SPECIAL TAX DISTRICTS. - 40-812. COLLECTION OF TAXES IN SPECIAL TAX DISTRICTS. The land...

Section 40-813 - LIABILITY OF SPECIAL TAX DISTRICTS FOR GENERAL TAXES. - 40-813. LIABILITY OF SPECIAL TAX DISTRICTS FOR GENERAL TAXES. All...

Section 40-814 - RESOLUTIONS AND ORDERS ADOPTED BY COMMISSIONERS. - 40-814. RESOLUTIONS AND ORDERS ADOPTED BY COMMISSIONERS. All resolutions and...

Section 40-815 - ESTIMATE AND LEVY OF TAX — EXCEPTION. - 40-815. ESTIMATE AND LEVY OF TAX — EXCEPTION. The commissioners...

Section 40-816 - INDEBTEDNESS IN EXCESS OF EXPRESS PROVISIONS PROHIBITED — EXCEPTIONS. - 40-816. INDEBTEDNESS IN EXCESS OF EXPRESS PROVISIONS PROHIBITED — EXCEPTIONS....

Section 40-817 - HIGHWAY DISTRICT TAXES — DUTIES OF COUNTY ASSESSOR. - 40-817. HIGHWAY DISTRICT TAXES — DUTIES OF COUNTY ASSESSOR. Upon...

Section 40-818 - LIMITATION ON LEVIES — PENALTIES. - 40-818. LIMITATION ON LEVIES — PENALTIES. It shall be unlawful...

Section 40-819 - ELECTION TO INCREASE LEVY — NOTICE. - 40-819. ELECTION TO INCREASE LEVY — NOTICE. (1) Whenever the...

Section 40-820 - EXPENDITURES IN EMERGENCIES. - 40-820. EXPENDITURES IN EMERGENCIES. In the event of a great...

Section 40-821 - TREASURER OF HIGHWAY DISTRICT — DUTIES. - 40-821. TREASURER OF HIGHWAY DISTRICT — DUTIES. It is the...

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

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

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

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

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

Section 40-827 - AUTHORIZATION FOR VOTERS TO APPROVE VEHICLE REGISTRATION FEE. - 40-827. AUTHORIZATION FOR VOTERS TO APPROVE VEHICLE REGISTRATION FEE. (1)...