2005 Idaho Code - 40-813 — LIABILITY OF SPECIAL TAX DISTRICTS FOR GENERAL TAXES

                                  TITLE  40
                             HIGHWAYS AND BRIDGES
                                  CHAPTER 8
                                    TAXES
    40-813.  LIABILITY OF SPECIAL TAX DISTRICTS FOR GENERAL TAXES. All land
within special tax districts shall be subject to the same taxation at the same
rate as other property in the highway district for the purpose of meeting the
principal and interest requirements of that portion of any bond issue which is
not charged against adjoining property but is paid by the highway district as
a whole. All bonds issued by a highway district shall, as to a specified
portion of the indebtedness created, not exceed fifty per cent (50%), be met
and paid by special taxation upon the land adjoining the highways built with
the proceeds of the bonds, not exceed a specified sum per acre, and as to the
remaining portion shall be met and paid by taxation of all property in the
highway district, including the property within special tax districts, and
including all property within any incorporated cities included within the
limits of the highway districts.