There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 40-802 — ASSESSOR TO FURNISH MARKET VALUE FOR ASSESSMENT PURPOSES -- BOARD TO MAKE LEVY
TITLE 40 HIGHWAYS AND BRIDGES CHAPTER 8 TAXES 40-802. ASSESSOR TO FURNISH MARKET VALUE FOR ASSESSMENT PURPOSES -- BOARD TO MAKE LEVY. On or before the first Monday in July of each year the county assessor shall deliver to the secretary of each highway district within the county a statement showing the aggregate market value for assessment purposes of all the taxable property in the district, and showing separately the aggregate market value for assessment purposes of all the taxable property within each included city in each district. The highway district board shall levy the taxes provided for.
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