reglab/housing_qa huggingface dataset:
ID Code § 40-810 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-810 - LEVY IN SPECIAL TAX DISTRICTS.

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.  History: [40-810, added 1985, ch. 253, sec. 2, p. 631.]
ID Code § 40-812 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-812 - COLLECTION OF TAXES IN SPECIAL TAX DISTRICTS.

40-812. COLLECTION OF TAXES IN SPECIAL TAX DISTRICTS. The land within each special tax district is charged with a lien in favor of the highway district to the extent of the entire amount of all special taxes levied on the land within the special tax district in accordance with the provisions of this title. The amounts levied, both as to principal and interest, shall be assessed and collected by the tax collector as other taxes in the highway district are assessed and collected, and all the provisions of highway district law shall apply to the collection and the rights and remedies in respect to them. The portion of the amount of any bond issues of any highway district as shall be assessed and charged against land within special tax districts, shall be deducted and excluded in computing the two per cent (2%) bond limit of the highway district imposed by section 40-1101, Idaho Code.  History: [40-812, added 1985, ch. 253, sec. 2, p. 632.]
ID Code § 40-813 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-813 - LIABILITY OF SPECIAL TAX DISTRICTS FOR GENERAL 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.  History: [40-813, added 1985, ch. 253, sec. 2, p. 633.]
ID Code § 40-814 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-814 - RESOLUTIONS AND ORDERS ADOPTED BY COMMISSIONERS.

40-814. RESOLUTIONS AND ORDERS ADOPTED BY COMMISSIONERS. All resolutions and orders adopted by commissioners and boards of highway district commissioners in respect to the organization and operation of each highway district and the bonds and taxes, as they appear upon the records of the respective board, or certified copies, are legal evidence of the resolutions and orders.  History: [40-814, added 1985, ch. 253, sec. 2, p. 633.]
ID Code § 40-815 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-815 - ESTIMATE AND LEVY OF TAX — EXCEPTION.

40-815. ESTIMATE AND LEVY OF TAX — EXCEPTION. The commissioners must each year, at the meeting at which they are required to levy the ad valorem tax for county purposes, estimate the probable amount of ad valorem tax for highway and bridge purposes which may be necessary for the ensuing year, and must regulate and fix the amount of ad valorem highway and bridge tax, and levy them. When all of the territory of a county is included in one or more highway districts the commissioners shall not regulate, fix or levy any tax for highway or bridge purposes.  History: [40-815, added 1985, ch. 253, sec. 2, p. 633.]
ID Code § 40-816 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-816 - INDEBTEDNESS IN EXCESS OF EXPRESS PROVISIONS PROHIBITED — EXCEPTIONS.

40-816. INDEBTEDNESS IN EXCESS OF EXPRESS PROVISIONS PROHIBITED — EXCEPTIONS. A highway district board, or other officers of the highway district, shall have no power to incur any debt or liability whatever, either by issuing bonds or otherwise, in excess of the express provisions of this title. Any debt or liability incurred in excess of the express provisions shall be and remain absolutely void. For the purpose of organization or for any of the purposes of this title, a highway district board may, before making the tax levy in any year, incur an indebtedness not exceeding in the aggregate a sum equal to one-tenth per cent (.1%) of the market value for assessment purposes of all the property in the highway district subject to taxation. After making the levy, they may incur an indebtedness within the limit, on the entire indebtedness, of the amount of the levy. At no time shall the total indebtedness exceed that amount and may cause warrants of the highway district to be issued, bearing interest to be fixed by the highway district. The power granted in this section is in addition to and independent of the power granted to issue bonds.  History: [40-816, added 1985, ch. 253, sec. 2, p. 633.]
ID Code § 40-817 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-817 - HIGHWAY DISTRICT TAXES — DUTIES OF COUNTY ASSESSOR.

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.  History: [40-817, added 1985, ch. 253, sec. 2, p. 634.]
ID Code § 40-818 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-818 - LIMITATION ON LEVIES — PENALTIES.

40-818. LIMITATION ON LEVIES — PENALTIES. It shall be unlawful for any board of highway district commissioners or its members to levy any tax upon the property in a highway district for any purpose whatsoever in excess of the levies provided by law. Any highway district commissioner violating the provisions of this chapter shall be deemed guilty of a misdemeanor and upon conviction shall forfeit his office, and it shall become vacant immediately. The vacancy in office shall be filled in the manner provided by law for filling of vacancies.  History: [40-818, added 1985, ch. 253, sec. 2, p. 634.]
ID Code § 40-819 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-819 - ELECTION TO INCREASE LEVY — NOTICE.

40-819. ELECTION TO INCREASE LEVY — NOTICE. (1) Whenever the levies provided by law to be made by highway district commissioners will not, in the opinion of the highway district commissioners, produce a sufficient amount of money for the use of the highway district for their purposes, the highway district board may by order authorize the holding of an election within the highway district, at which election the voters may determine whether or not any levy for any purpose authorized by law for highway districts shall be increased to produce revenues for those purposes. If at the election the majority of the qualified voters shall vote in favor of increasing any of the levies, the levies may be increased. The increase shall not exceed an additional twenty percent (20%) of the levy authorized by law for that purpose. (2) The highway district commissioners shall designate the date of the election that is in accordance with the dates authorized in section 34-106, Idaho Code, and which shall be held within the highway district. Notice of the election shall be given by the county clerk in accordance with the provisions of title 34, Idaho Code, and section 40-206, Idaho Code. The notice shall state: (a) The time and place of holding the election; (b) The amount of money which the levy authorized by law to be made by the highway district commissioners will produce; (c) The amount of money in excess of each of the levies desired to be raised by the highway district commissioners, and generally the purpose for which the additional money is to be used; (d) If at the election a majority of the qualified voters voting vote in favor of increasing the levy that the levy may be increased in an amount not exceeding twenty percent (20%) of the levy provided by law; and (e) The additional levy, if authorized by a majority vote at the election, will when added to the levy provided by law provide sufficient money for the particular purpose of which the levy is authorized.  History: [40-819, added 1985, ch. 253, sec. 2, p. 634; am. 2009, ch. 341, sec. 72, p. 1039.]
ID Code § 40-820 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-820 - EXPENDITURES IN EMERGENCIES.

40-820. EXPENDITURES IN EMERGENCIES. In the event of a great public disaster, or if it is necessary to do emergency work to prepare for national or local defense, the board of highway district commissioners may pass a resolution declaring the public interest and necessity demand the immediate expenditure of public money to safeguard life, health or property. Upon adoption of the resolution, the highway district board may expend any sum required in the emergency without complying with this title.  History: [40-820, added 1985, ch. 253, sec. 2, p. 635.]
ID Code § 40-821 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-821 - TREASURER OF HIGHWAY DISTRICT — DUTIES.

40-821. TREASURER OF HIGHWAY DISTRICT — DUTIES. It is the duty of the treasurer of a highway district to keep accounts of the district and to place to the credit of the district all moneys received by him, and to pay over all moneys belonging to the district on legally drawn warrants or orders of the district officers entitled to draw them.  History: [40-821, added 1985, ch. 253, sec. 2, p. 635.]
ID Code § 40-822 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-822 - DETACHED TERRITORY — ORDER DETERMINING APPORTIONMENT OF INDEBTEDNESS — SPECIAL LEVY.

40-822. DETACHED TERRITORY — ORDER DETERMINING APPORTIONMENT OF INDEBTEDNESS — SPECIAL LEVY. (1) A board of highway district commissioners shall enter upon its records an order determining the net proportionate share of the indebtedness of the highway district incurred prior to a detachment of territory for which the detached territory should be and remain liable. (2) Notwithstanding the detachment of territory with respect to the future operations and conduct of the district, the board of highway district commissioners shall annually levy upon all the property within the detached territory a special tax sufficient to pay as it falls due, the principal and interest of that proportionate share of the prior indebtedness of the district for which the detached territory is and shall remain liable. The special tax shall be levied at the same time, certified, and collected in the same manner as are the other taxes levied by the district, but after detachment the detached territory or the property in the district shall not be subject to taxation by a highway district for future operations of the district or for the repayment of any indebtedness subsequently incurred by the district.  History: [40-822, added 1985, ch. 253, sec. 2, p. 635.]
ID Code § 40-823 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-823 - LEVY TO PAY INDEBTEDNESS UPON DIVISION OF DISTRICT.

40-823. LEVY TO PAY INDEBTEDNESS UPON DIVISION OF DISTRICT. Whenever there is a division of a highway district and an amount is found to be due from either of the districts to the other, and where a warrant or warrants have been drawn for the amount due payable to the creditor district, and the levy for the first year is found to be insufficient for the payment of the warrant or warrants, it shall be the duty of the board of highway district commissioners of the debtor district to levy annually a tax sufficient to pay at least twenty-five per cent (25%) of the warrant indebtedness annually, or so much of the warrant indebtedness as the limit of levying taxes by a highway district as prescribed by law will permit. The highway district commissioners of the former district shall annually levy an ad valorem tax for both the former and the new district for the purpose of providing a sinking fund to pay the bonded indebtedness of the former district at the time of the division. Upon any levy being made by the board of highway district commissioners of the former district, it shall be the duty of the clerk of that board to transmit to the board of highway district commissioners of the new district a certified copy of the resolution providing for the tax. It shall be the duty of the board of highway district commissioners of the new district to spread the resolution on its minutes, and a tax shall be levied on the new district in accordance with the resolution and collected in the same manner as other special highway district taxes are collected. The moneys shall be paid as soon as collected by the tax collector of the county in which the new district is situated, to the treasurer of the former district who shall credit the tax moneys to the sinking fund to liquidate the existing bonded indebtedness.  History: [40-823, added 1985, ch. 253, sec. 2, p. 636.]
ID Code § 40-824 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-824 - COMPUTATION AND PAYMENT OF INDEBTEDNESS OF DISSOLVED DISTRICT SITUATED IN TWO OR MORE COUNTIES.

40-824. COMPUTATION AND PAYMENT OF INDEBTEDNESS OF DISSOLVED DISTRICT SITUATED IN TWO OR MORE COUNTIES. In the case of dissolved highway districts situated in two (2) or more counties, the commissioners of the county having jurisdiction of the dissolution of the district shall compute the indebtedness of the entire district and shall provide for the payment of the indebtedness out of the district funds on hand, or to be raised by special levies, which shall be determined and levied by the county, and shall be certified to the clerk of the commissioners of each of the counties in which is situated any part of the dissolved district. The tax shall be levied and imposed by each of the counties upon the property of the former district as may be within the county, the tax collected and, not less than quarterly, be remitted to the treasurer of the succeeding operational unit to be applied in payment of the indebtedness of the district.  History: [40-824, added 1985, ch. 253, sec. 2, p. 636.]
ID Code § 40-825 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-825 - LEVIES TO PAY CLAIMS AGAINST DISSOLVED OR CONSOLIDATED SYSTEMS AND DISTRICTS — CERTIFICATION AND ASSESSMENT — ISSUANCE OF NEW HIGHWAY USERS’ FUND BONDS.

40-825. LEVIES TO PAY CLAIMS AGAINST DISSOLVED OR CONSOLIDATED SYSTEMS AND DISTRICTS — CERTIFICATION AND ASSESSMENT — ISSUANCE OF NEW HIGHWAY USERS’ FUND BONDS. After dissolution of a county or city highway system or a highway district, or upon a consolidation of districts, and at the next regular annual meeting of the succeeding operational unit when levies for other county purposes are fixed, the succeeding highway system board shall in addition to apportioning moneys arising out of the highway users’ fund and the moneys from all other sources as the system or district would be entitled to receive had it not been dissolved and all other tax levies, including general highway and bridge levies, levy a special tax upon all of the property situated within the former boundaries of any former system or district, sufficient to raise funds for the payment of all remaining unpaid current claims against or debts of the former system or district, together with funds for payment of current and accruing terms and conditions of outstanding bonds and warrants of the former system or district. Each following year they shall continue that levy, or make other or additional levies as may be required to fully pay and retire the indebtedness of the former county or city highway system or highway district. The taxes shall be collected in the same manner as other county taxes and shall be turned over to the treasurer of the succeeding operational unit, who shall redeem, or post for redemption, all warrants and bonds as they mature and in order of their line, and for which funds are available from the former system or district for the payment of them. The succeeding operational unit, whenever it may deem it necessary or expedient, has the power to issue highway users’ fund bonds for and on behalf of the former system or district and of the same force and effect as if validly issued by the board of highway commissioners or councilmen of the former system or district during its existence. All bonds shall be in form and issued, registered, sold or exchanged and redeemed in accordance with the provisions of chapter 2, title 57, Idaho Code, and of general law relating to bond issues.  History: [40-825, added 1985, ch. 253, sec. 2, p. 636.]
ID Code § 40-826 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-826 - COLLECTION OF TAXES — DISPOSITION UPON COLLECTION.

40-826. COLLECTION OF TAXES — DISPOSITION UPON COLLECTION. Taxes levied shall become a lien upon the property so assessed from the date of assessment and shall be due and payable at the same time as other county taxes. The taxes shall 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 collected to the treasurer of the succeeding district, and at the time of payment must specify to the treasurer receiving them what taxes they are, take a separate receipt, and keep a separate account for the payment of taxes. The commissioners shall furnish the tax collector with blanks as are needed to comply with the provisions of this section.  History: [40-826, added 1985, ch. 253, sec. 2, p. 637.]
ID Code § 40-901 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 9 - CONTRACTS — BIDS|Section 40-901 - APPLICATION.

40-901. APPLICATION. The requirements for contracts and bids that apply to all county highway systems and highway districts of the state shall be subject to the provisions of chapter 28, title 67, Idaho Code, in concert with the provisions of any specific statute pertaining to the letting of any contract or the purchase or acquisition of any commodity or thing by any system or highway district by soliciting and receiving competitive bids, and shall not be construed as modifying or amending the provisions of any statute, nor preventing the district from doing any work by its own employees.  History: [40-901, added 1985, ch. 253, sec. 2, p. 637; am. 2005, ch. 213, sec. 7, p. 643.]
ID Code § 40-903 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 9 - CONTRACTS — BIDS|Section 40-903 - COUNTY, CITY OR HIGHWAY DISTRICT BID PROHIBITED.

40-903. COUNTY, CITY OR HIGHWAY DISTRICT BID PROHIBITED. No county, city or highway district shall bid on any state highway system construction project which is let by competitive bid by the Idaho transportation board; provided, however, the provisions of this section shall not prohibit the Idaho transportation board, a county, a city or a highway district from entering into agreements with one another for joint or cooperative action pursuant to the provisions of chapter 3, title 40, or chapter 23, title 67, Idaho Code.  History: [40-903, added 1987, ch. 303, sec. 2, p. 644.]
ID Code § 40-913 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 9 - CONTRACTS — BIDS|Section 40-913 - RESOLUTION FOR USE OF DAY LABOR — MATERIALS OR SUPPLIES PURCHASED ON THE OPEN MARKET.

40-913. RESOLUTION FOR USE OF DAY LABOR — MATERIALS OR SUPPLIES PURCHASED ON THE OPEN MARKET. After twice rejecting all bids received for the same project, the county or district commissioners may, after preparing a cost estimate and finding it to be a fact, pass a resolution declaring that the project can be performed more economically by day labor, or the materials or supplies furnished at a lower price in the open market. Upon adoption of the resolution it may have the project accomplished in the manner stated. The work performed or the materials or supplies provided shall be in accordance with the same plans and specifications upon which the bids were based. A complete and accurate record shall be kept of the cost of performing the work and this cost record shall be in a form that allows easy comparison with the cost estimate. The record shall show the totals of all classes and kinds of work performed, the total cost and unit cost of each class, together with the costs of executing the work including the costs of labor, material, equipment purchased, rental of equipment, insurance, fringe benefits, superintendence and all other overhead allocable to that project, including the reasonable value of the use of equipment owned by the county or district.  History: [40-913, added 1985, ch. 253, sec. 2, p. 641; am. 1987, ch. 79, sec. 7, p. 151.]