2005 Idaho Code - 40-806 — GENERAL LAWS APPLICABLE

                                  TITLE  40
                             HIGHWAYS AND BRIDGES
                                  CHAPTER 8
                                    TAXES
    40-806.  GENERAL LAWS APPLICABLE. All ad valorem highway taxes levied and
assessed under the provisions of this title shall become due and delinquent
and shall attach to and become a lien on the real property assessed at the
same time as other county taxes. All the provisions of the Idaho Code,
governing the assessing and collecting of county taxes, are applicable to the
assessment and collection of highway district taxes, wherever the same are
consistent with the provisions of this title.