2005 Idaho Code - 40-810 — LEVY IN SPECIAL TAX DISTRICTS

                                  TITLE  40
                             HIGHWAYS AND BRIDGES
                                  CHAPTER 8
                                    TAXES
    40-810.  LEVY IN SPECIAL TAX DISTRICTS. When an order of the highway
district board has become final and conclusive, the board shall levy upon all
the land within the special tax district created by the order a special tax
equal in amount to the amount so charged in the order against the special tax
district, specifying the amount per acre. The secretary of the district shall
transmit to the assessor and tax collector of the county a certified copy of
the levy and of the order creating the special tax district. On receiving the
certified copy, the county assessor shall assess, against the land in the
special tax district, the amount levied, but it shall not be collected except
as installments as shall be called for by the annual levies made by the
highway district board of the taxes necessary to meet the requirements of the
bonds. The existence of an assessment against land in the special tax district
shall not be held to constitute a cloud upon the title of that land, nor as a
breach of a convenant of warranty, title, nor against encumbrances in a deed
or contract for the land, nor as rendering the title to the land unmarketable.
The special tax authorized within special tax districts is a tax for the
purpose of securing for the special tax districts the benefit of local
highways within the limits of the special tax district, as distinguished from
the general purpose of the bond issue as a whole of securing the benefit of a
system of highways for the highway district at large.