2005 Idaho Code - 40-817 — HIGHWAY DISTRICT TAXES -- DUTIES OF COUNTY ASSESSOR

                                  TITLE  40
                             HIGHWAYS AND BRIDGES
                                  CHAPTER 8
                                    TAXES
    40-817.  HIGHWAY DISTRICT TAXES -- DUTIES OF COUNTY ASSESSOR. Upon
receiving a certified copy of a resolution of a highway district board, the
county assessor must assess upon all property in the highway district subject
to taxation the taxes so levied and certified to him. His assessment of all
taxes levied by the highway district board may be computed and made upon the
valuation of property as fixed by the board of equalization for county
purposes, and as appears upon the assessment roll in the same year. The taxes
as levied by the highway district board shall become a lien upon the property
assessed from the date of the assessment, and shall be due and payable at the
same time as other county taxes, and in all respects are to be collected in
the same way, except that the tax collector must keep a separate list or
assessment roll of them, and when paid, they must be named in his receipt to
the taxpayer as a separate item. The tax collector shall pay the taxes, when
collected, to the treasurer of the highway district and at the time of payment
he must specify to the treasurer receiving them what taxes they are, take a
separate receipt and keep separate accounts for the payment of the tax. The
commissioners shall furnish the tax collector with any blanks as are needed to
comply with these provisions.