2017 Idaho Statutes
Title 40 - HIGHWAYS AND BRIDGES
Chapter 8 - TAXES
Section 40-813 - LIABILITY OF SPECIAL TAX DISTRICTS FOR GENERAL TAXES.

Universal Citation: ID Code § 40-813 (2017)

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.

History:
[40-813, added 1985, ch. 253, sec. 2, p. 633.]

Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.