There is a newer version of the Idaho Code and Statutes
2010 Idaho Code
TITLE 40 HIGHWAYS AND BRIDGES
CHAPTER 8 TAXES
40-804 LIABILITY OF COUNTY OFFICIALS.
HIGHWAYS AND BRIDGES
CHAPTER 8
TAXES
40-804. Liability of county officials. All county officers entrusted with the assessment, collection, paying over or custody of taxes of any highway district within the county, and their sureties, shall be liable upon their official bonds for the faithful performance of their duties in the assessment, collection and safekeeping of the highway district taxes.
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