Section 40-811 – LIMITATIONS ON LEVY IN SPECIAL TAX DISTRICTS.
40-811. LIMITATIONS ON LEVY IN SPECIAL TAX DISTRICTS. No special tax or charge shall be made by a highway district against land within a special tax district until the highway has been completed to within at least one (1) mile of all the land within the special tax district, the highway has been accepted by […]
Section 40-827 – AUTHORIZATION FOR VOTERS TO APPROVE VEHICLE REGISTRATION FEE.
40-827. AUTHORIZATION FOR VOTERS TO APPROVE VEHICLE REGISTRATION FEE. (1) Notwithstanding the provisions of section 49-207, Idaho Code, the voters of any county may authorize the board of county commissioners to adopt an ordinance by majority vote of the board of county commissioners to implement and collect a motor vehicle registration fee not to exceed […]
Section 40-812 – COLLECTION OF TAXES IN SPECIAL TAX DISTRICTS.
40-812. COLLECTION OF TAXES IN SPECIAL TAX DISTRICTS. The land within each special tax district is charged with a lien in favor of the highway district to the extent of the entire amount of all special taxes levied on the land within the special tax district in accordance with the provisions of this title. The […]
Section 40-813 – LIABILITY OF SPECIAL TAX DISTRICTS FOR GENERAL TAXES.
40-813. LIABILITY OF SPECIAL TAX DISTRICTS FOR GENERAL TAXES. All land within special tax districts shall be subject to the same taxation at the same rate as other property in the highway district for the purpose of meeting the principal and interest requirements of that portion of any bond issue which is not charged against […]
Section 40-814 – RESOLUTIONS AND ORDERS ADOPTED BY COMMISSIONERS.
40-814. RESOLUTIONS AND ORDERS ADOPTED BY COMMISSIONERS. All resolutions and orders adopted by commissioners and boards of highway district commissioners in respect to the organization and operation of each highway district and the bonds and taxes, as they appear upon the records of the respective board, or certified copies, are legal evidence of the resolutions […]
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 […]
Section 40-816 – INDEBTEDNESS IN EXCESS OF EXPRESS PROVISIONS PROHIBITED — EXCEPTIONS.
40-816. INDEBTEDNESS IN EXCESS OF EXPRESS PROVISIONS PROHIBITED — EXCEPTIONS. A highway district board, or other officers of the highway district, shall have no power to incur any debt or liability whatever, either by issuing bonds or otherwise, in excess of the express provisions of this title. Any debt or liability incurred in excess of […]
Section 40-817 – HIGHWAY DISTRICT TAXES — DUTIES OF COUNTY ASSESSOR.
40-817. HIGHWAY DISTRICT TAXES — DUTIES OF COUNTY ASSESSOR. Upon receiving a certified copy of a resolution of a highway district board, the county assessor must assess upon all property in the highway district subject to taxation the taxes so levied and certified to him. His assessment of all taxes levied by the highway district […]
Section 40-818 – LIMITATION ON LEVIES — PENALTIES.
40-818. LIMITATION ON LEVIES — PENALTIES. It shall be unlawful for any board of highway district commissioners or its members to levy any tax upon the property in a highway district for any purpose whatsoever in excess of the levies provided by law. Any highway district commissioner violating the provisions of this chapter shall be […]
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 […]