2005 Idaho Code - 40-801 — AUTHORITY AND PROCEDURE FOR LEVIES

                                  TITLE  40
                             HIGHWAYS AND BRIDGES
                                  CHAPTER 8
                                    TAXES
    40-801.  AUTHORITY AND PROCEDURE FOR LEVIES. (1) The commissioners of a
county highway system, the commissioners of a county-wide highway district,
and the commissioners of highway districts are empowered, for the purpose of
construction and maintenance of highways and bridges under their respective
jurisdictions, to make the following highway ad valorem tax levies as applied
to the market value for assessment purposes within their districts:
    (a)  Two-tenths per cent (0.2%) of market value for assessment purposes
    for construction and maintenance of highways and bridges; provided that if
    the levy is made upon property within the limits of any incorporated city,
    fifty per cent (50%) of the funds shall be apportioned to that
    incorporated city.
    (b)  A special levy of eighty-four thousandth per cent (0.084%) of market
    value for assessment purposes to be used for any one (1) or all of the
    following purposes:
         1.  bridge maintenance and construction;
         2.  matching state and federal highway funds;
         3.  secondary highway construction;
         4.  secondary highway maintenance and improvements;
         5.  maintenance during an emergency.
No part of this levy shall be apportioned to any incorporated city.
    (2)  The tax levies authorized by this section shall be certified to the
county auditor of the county in which the levies are made, at the same time
that other tax levies are certified for other county purposes, shall be
collected by the same officers and in the same manner as any other county
taxes are collected, and paid into the county treasury and apportioned to the
districts or taxing units in the amount that their respective levies produced,
exclusive of ordinary collection fees to the county and the proper
apportionment to the incorporated cities.
    (3)  The total levies for construction and maintenance of highways and
bridges, secondary highway matching funds and construction and maintenance of
bridges only, shall not exceed two hundred eighty-four thousandth per cent
(0.284%) of the market value for assessment purposes.