reglab/housing_qa huggingface dataset:
ID Code § 40-711 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 7 - APPROPRIATIONS|Section 40-711 - MONEYS OF HIGHWAY DISTRICTS — APPORTIONMENT WITH COUNTIES.

40-711. MONEYS OF HIGHWAY DISTRICTS — APPORTIONMENT WITH COUNTIES. (1) Within ten (10) days after the organization of a highway board, it shall be the duty of the commissioners to pay over to the treasurer of the highway district the proper share of the district’s funds in the highway and bridge fund of the county, the share being ascertained and determined as follows: From the total amount of the highway and bridge funds, consisting of the balance, if any, on hand at the beginning of the current calendar year, augmented by the amount of whatever taxes may have been subsequently collected and paid into the highway and bridge funds, there shall be deducted the amount of any payments made from the funds since the beginning of the calendar year and also any amount needed to make good any deficiency in the funds that may have existed at the beginning of that year. The resulting amount is, for the purpose of the computation, termed the net highway and bridge fund. The highway district’s contribution to it is an amount which bears the same ratio that the amount of the highway and bridge ad valorem taxes levied by the county within the highway district in the preceding year (less twenty-five per cent (25%) of the highway fund levied within any included cities), bears to the total amount of highway and bridge ad valorem taxes levied in the county in the preceding year. The proper share for the highway district in the highway and bridge fund is, for the purpose of this section, ninety-five per cent (95%) of the highway district’s contribution to the net highway and bridge fund. (2) All moneys thereafter coming into the county highway and bridge funds by reason of county levies made prior to the organization of the highway district, but which may not, at the time of the organization, have been collected by the county, shall as soon as collected, be accounted for and apportioned by the methods set forth above, and the highway district’s proper share in it paid over to the highway district. (3) Pending final adjustment and payment of the amounts provided for in this section, the commissioners are authorized to retain a proportion of the funds as shall be required to meet outstanding valid warrants lawfully issued against the county prior to the organization of the highway district and outstanding indebtedness of the county lawfully contracted prior to the organization of the highway district lawfully chargeable and payable out of those funds. This section shall not apply to the proceeds of taxes specially levied to meet the requirements of bonds issued by the county.  History: [40-711, added 1985, ch. 253, sec. 2, p. 626.]
ID Code § 40-712 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 7 - APPROPRIATIONS|Section 40-712 - CITY’S PORTION OF HIGHWAY FUNDS PAID TO AUDITOR — FISCAL ASSISTANCE FUNDS.

40-712. CITY’S PORTION OF HIGHWAY FUNDS PAID TO AUDITOR — FISCAL ASSISTANCE FUNDS. (1) Any city which maintains highways shall continue to receive their proportionate share of moneys distributed under section 40-709, Idaho Code, but in a single county-wide highway district organized under the provisions of chapter 10, title 40, Idaho Code, or under chapter 273, laws of 1971, those moneys shall be paid to the county auditor for the benefit of the county-wide highway district. (2) Any city or county which receives moneys under the provisions of the state and local fiscal assistance act of 1972 may utilize those funds for any purposes that were solely the responsibility of that city or county prior to March 17, 1973, and which responsibility was transferred to a county-wide highway district by chapter 273, laws of 1971. Any city or county which receives moneys under the provisions of the state and local fiscal assistance act of 1972 may utilize those funds for the design, construction, reconstruction and maintenance of sidewalks, when deemed to be for public safety. Utilization of the fiscal assistance funds may be accomplished by a transfer of the funds to a county-wide highway district, and the provisions of sections 67-2326 through and including 67-2333, Idaho Code, may be utilized for transfer, provided, the provisions of the state and local fiscal assistance act of 1972 are adhered to.  History: [40-712, added 1985, ch. 253, sec. 2, p. 626.]
ID Code § 40-713 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 7 - APPROPRIATIONS|Section 40-713 - EXPENDITURE AND APPLICABILITY OF FUNDS.

40-713. EXPENDITURE AND APPLICABILITY OF FUNDS. The commissioners and the board of commissioners of each highway district are empowered to expend all or any portion of moneys received by them from the highway distribution account, in cooperation with the state of Idaho or the United States, or both, in the construction of highways or bridges.  History: [40-713, added 1985, ch. 253, sec. 2, p. 627.]
ID Code § 40-714 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 7 - APPROPRIATIONS|Section 40-714 - BUDGETING AND ALLOCATION OF FUNDS.

40-714. BUDGETING AND ALLOCATION OF FUNDS. (1) The commissioners shall budget and allocate the moneys from the highway distribution account to be available during the year for which the budget is made as in the manner now provided by law for the budgeting of its expenditures, and may budget and allocate so much of them as shall be available for construction and maintenance of highways, in cooperation with the state of Idaho and United States, or either. (2) The board of commissioners of each highway district may at any meeting allocate the moneys then available and to become available from the highway distribution account during that year for the construction and maintenance of highways, in cooperation with the state of Idaho and the United States, or either.  History: [40-714, added 1985, ch. 253, sec. 2, p. 627.]
ID Code § 40-715 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 7 - APPROPRIATIONS|Section 40-715 - TRANSFER OF SUMS ALLOCABLE TO COUNTIES, HIGHWAY DISTRICTS AND CITIES — DISBURSEMENT.

40-715. TRANSFER OF SUMS ALLOCABLE TO COUNTIES, HIGHWAY DISTRICTS AND CITIES — DISBURSEMENT. It is the duty of the state controller to draw warrants upon the state treasury for the transfer of the distributive sums allocable to the several counties, highway districts and cities, which warrants shall be made payable directly to the county treasurers, highway district secretary or city clerk. The county treasurers shall deposit the moneys in the county highway fund, highway district secretaries shall deposit the moneys in the highway district road fund and the city clerk shall deposit the moneys in the city street fund.  History: [40-715, added 1985, ch. 253, sec. 2, p. 627; am. 1993, ch. 126, sec. 2, p. 321; am. 1994, ch. 180, sec. 81, p. 481; am. 2003, ch. 32, sec. 22, p. 130.]
ID Code § 40-717 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 7 - APPROPRIATIONS|Section 40-717 - DEPOSIT AND DISBURSEMENT OF FUNDS OF THE LOCAL HIGHWAY TECHNICAL ASSISTANCE COUNCIL — ADMINISTRATION.

40-717. DEPOSIT AND DISBURSEMENT OF FUNDS OF THE LOCAL HIGHWAY TECHNICAL ASSISTANCE COUNCIL — ADMINISTRATION. (1) Funds apportioned under section 40-709, Idaho Code, to the local highway technical assistance council shall immediately be deposited by the council in one (1) or more banks or trust companies approved under chapter 27, title 67, Idaho Code, as state depositories. All funds so deposited and interest from the same are hereby continuously appropriated for the purpose of carrying out the provisions of chapter 24, title 40, Idaho Code. (2) The local highway technical assistance council is charged with the sole and exclusive administration of the council funds and shall follow federal guidelines in providing technical assistance to local highway jurisdictions which may be funded in part with federal funds. Funds can be withdrawn or paid out of such accounts only upon checks or other orders upon such account, signed by two (2) officers of the council or employees designated by the council. (3) The right is reserved to the state of Idaho to audit the accounts and expenditures of the council at any time. (4) All money received or expended by the council shall be audited annually by a certified public accountant, designated by the council, as provided in section 40-2405, Idaho Code.  History: [40-717, added 1994, ch. 280, sec. 4, p. 870; am. 1995, ch. 268, sec. 1, p. 866.]
ID Code § 40-718 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 7 - APPROPRIATIONS|Section 40-718 - GARVEE FUNDS ESTABLISHED — CAPITAL PROJECT FUND — DEBT SERVICE FUND.

40-718. GARVEE FUNDS ESTABLISHED — CAPITAL PROJECT FUND — DEBT SERVICE FUND. (1) There is established in the state treasury a fund known as the "GARVEE Capital Project Fund" which shall include: (a) Any draw by the board of proceeds from the transportation bonds or notes issued by the Idaho housing and finance association in accordance with chapter 62, title 67, Idaho Code. (b) Interest earned on the investment of idle moneys in the GARVEE capital project fund shall be paid to the GARVEE capital project fund. Disbursements from this fund shall be made for projects in accordance with chapter 3, title 40, Idaho Code. All moneys in the fund are hereby continuously appropriated to the department. (2) There is established in the state treasury a fund known as the "GARVEE Debt Service Fund" for the purpose of paying the principal, interest and other amounts required for transportation bonds or notes of the Idaho housing and finance association in accordance with chapter 62, title 67, Idaho Code. The fund shall include: (a) Amounts transferred from the state highway account upon certification by the Idaho housing and finance association to the state controller, state treasurer and the board as necessary for payment of principal, interest and other amounts required for transportation bonds or notes. (b) Amounts distributed pursuant to section 63-2520(b)(5), Idaho Code. Provided that such moneys distributed to the GARVEE debt service fund pursuant to this paragraph shall be used in combination with the amounts provided for in paragraph (a) of this subsection and shall be used for payment of principal, interest and other amounts required for transportation bonds or notes. (c) Interest earned on the investment of idle moneys in the GARVEE debt service fund shall be paid to the GARVEE debt service fund. From moneys within this fund, there are hereby continuously appropriated such amounts as, from time to time, shall be certified by the Idaho housing and finance association to the state controller, state treasurer and the board as necessary for payment of principal, interest and other amounts required for transportation bonds or notes of the Idaho housing and finance association in accordance with chapter 62, title 67, Idaho Code, which amounts shall be paid over as directed by the association.  History: [40-718, added 2005, ch. 378, sec. 6, p. 1221; am. 2014, ch. 115, sec. 1, p. 328.]
ID Code § 40-719 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 7 - APPROPRIATIONS|Section 40-719 - STRATEGIC INITIATIVES PROGRAM.

40-719. STRATEGIC INITIATIVES PROGRAM. (1) The Idaho transportation department shall establish and maintain a strategic initiatives program. The purpose of the program is to fund transportation projects that are proposed by the department’s six (6) districts and local units of government. Proposed projects shall compete for strategic initiative program selection and funding on a statewide basis based on an analysis of their return on investment in the following categories: (a) Safety, including the projected reduction of crashes, injuries and fatalities; (b) Mobility, including projected traffic-flow improvements for freight and passenger cars;  (c) Economic opportunity, including the projected cost-benefit ratio for users and businesses; (d) The repair and maintenance of bridges;  (e) The purchase of public rights-of-way; and (f) Children pedestrian safety on the state and local system. (2) There is hereby established in the state treasury the strategic initiatives program fund to which shall be deposited: (a) Notwithstanding the provisions of section 57-814, Idaho Code, the provisions of this paragraph shall only be in effect from the effective date of this act through May 31, 2019. After the close of the fiscal year, the state controller shall determine any excess cash balance in the general fund. When calculating any excess cash balance the state controller shall first provide for the ending balance as determined by the legislative record to be carried over into the next fiscal year, plus an amount sufficient to cover encumbrances as approved by the division of financial management, and an amount sufficient to cover any reappropriation as authorized by the legislature. On July 1, or as soon thereafter as is practicable, the state controller shall transfer fifty percent (50%) of any general fund excess to the strategic initiatives fund. (b) Any other appropriated moneys for funding of the strategic initiatives program. (c) Unless otherwise specified, moneys transferred into the strategic initiatives program fund after May 30, 2017, shall be apportioned as follows: (i) Sixty percent (60%) to projects proposed by the Idaho transportation department’s six (6) districts; and (ii) Forty percent (40%) to local units of government for the purpose of operating a strategic initiatives program administered by the local highway technical assistance council established in section 40-2401, Idaho Code. (d) The strategic initiatives program for local units of government shall be exempt from the requirements contained in subsection (1)(c) of this section. (3) Interest earned on the investment of idle moneys in the fund shall be paid to the fund. All moneys in the fund shall be used for funding the strategic initiatives program.  History: [40-719, added 2015, ch. 341, sec. 6, p. 1285; am. 2017, ch. 322, sec. 8, p. 844; am. 2017, ch. 337, sec. 1, p. 871.]
ID Code § 40-801 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-801 - AUTHORITY AND PROCEDURE FOR LEVIES.

40-801. AUTHORITY AND PROCEDURE FOR LEVIES. (1) The commissioners of a county highway system, the commissioners of a county-wide highway district, and the commissioners of highway districts are empowered, for the purpose of construction and maintenance of highways and bridges under their respective jurisdictions, to make the following highway ad valorem tax levies as applied to the market value for assessment purposes within their districts: (a) Two-tenths per cent (0.2%) of market value for assessment purposes for construction and maintenance of highways and bridges; provided that if the levy is made upon property within the limits of any incorporated city, fifty per cent (50%) of the funds shall be apportioned to that incorporated city. (b) A special levy of eighty-four thousandth per cent (0.084%) of market value for assessment purposes to be used for any one (1) or all of the following purposes: 1. bridge maintenance and construction; 2. matching state and federal highway funds; 3. secondary highway construction; 4. secondary highway maintenance and improvements; 5. maintenance during an emergency. No part of this levy shall be apportioned to any incorporated city. (2) The tax levies authorized by this section shall be certified to the county auditor of the county in which the levies are made, at the same time that other tax levies are certified for other county purposes, shall be collected by the same officers and in the same manner as any other county taxes are collected, and paid into the county treasury and apportioned to the districts or taxing units in the amount that their respective levies produced, exclusive of ordinary collection fees to the county and the proper apportionment to the incorporated cities. (3) The total levies for construction and maintenance of highways and bridges, secondary highway matching funds and construction and maintenance of bridges only, shall not exceed two hundred eighty-four thousandth per cent (0.284%) of the market value for assessment purposes.  History: [40-801, added 1985, ch. 253, sec. 2, p. 627.]
ID Code § 40-802 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-802 - AUDITOR TO FURNISH MARKET VALUE FOR ASSESSMENT PURPOSES — BOARD TO MAKE LEVY.

40-802. AUDITOR TO FURNISH MARKET VALUE FOR ASSESSMENT PURPOSES — BOARD TO MAKE LEVY. On or before the third Monday in July of each year the county auditor shall deliver to the secretary of each highway district within the county a statement showing the aggregate market value for assessment purposes of all the taxable property in the district, and showing separately the aggregate market value for assessment purposes of all the taxable property within each included city in each district. The highway district board shall levy the taxes provided for.  History: [40-802, added 1985, ch. 253, sec. 2, p. 628; am. 2012, ch. 38, sec. 3, p. 116.]
ID Code § 40-803 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-803 - COLLECTION BY COUNTY OFFICIALS.

40-803. COLLECTION BY COUNTY OFFICIALS. The taxes levied by a highway board shall be extended on the general roll by the county assessor in a separate column at the rate fixed by the highway board and certified by the secretary of the highway board, at the same time the county taxes are extended. The taxes shall be carried into a column of aggregates and shall be collected by the tax collector of the county at the time and in the manner provided by law for collecting county taxes. The tax collector shall have the same powers conferred upon him respecting the collection of highway district taxes and the sale of delinquent property as are conferred respecting the collection of other county taxes.  History: [40-803, added 1985, ch. 253, sec. 2, p. 628.]
ID Code § 40-804 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-804 - LIABILITY OF COUNTY OFFICIALS.

40-804. LIABILITY OF COUNTY OFFICIALS. All county officers entrusted with the assessment, collection, paying over or custody of taxes of any highway district within the county, and their sureties, shall be liable upon their official bonds for the faithful performance of their duties in the assessment, collection and safekeeping of the highway district taxes.  History: [40-804, added 1985, ch. 253, sec. 2, p. 629.]
ID Code § 40-805 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-805 - PAYMENT OF MONEY TO DISTRICT.

40-805. PAYMENT OF MONEY TO DISTRICT. It is the duty of the tax collector of the county to pay over to the treasurer of the highway district all district tax moneys collected by him and payable to the district as soon as they are collected, and on or before the third Monday in July in each year make a final settlement with the district treasurer respecting the district taxes and pay over all moneys then due to the district, including all the district’s proportionate amount of delinquent district taxes, interest and costs on all tax sales and redemptions from them. The treasurer of the district shall give to the tax collector of the county duplicate receipts for the payments, and the tax collector shall give one to the secretary of the district and the other shall be an acquittance to the county tax collector in settling with the highway district, to the extent of the payment shown.  History: [40-805, added 1985, ch. 253, sec. 2, p. 629.]
ID Code § 40-806 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-806 - GENERAL LAWS APPLICABLE.

40-806. GENERAL LAWS APPLICABLE. All ad valorem highway taxes levied and assessed under the provisions of this title shall become due and delinquent and shall attach to and become a lien on the real property assessed at the same time as other county taxes. All the provisions of the Idaho Code, governing the assessing and collecting of county taxes, are applicable to the assessment and collection of highway district taxes, wherever the same are consistent with the provisions of this title.  History: [40-806, added 1985, ch. 253, sec. 2, p. 629.]
ID Code § 40-807 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-807 - JOINT LOCAL HIGHWAY JURISDICTION BRIDGES — ADDITIONAL TAX LEVY.

40-807. JOINT LOCAL HIGHWAY JURISDICTION BRIDGES — ADDITIONAL TAX LEVY. (1) Any two (2) or more local highway jurisdictions in the state are empowered to join in the construction, maintenance and repair of bridges at places where the bridges will directly benefit each of the local highway jurisdictions, and contract for the cost of construction, maintenance or repair of the bridge that each local highway jurisdiction is to bear. (2) For the purpose of defraying the costs and expenses incurred under the provisions of this section, the commissioners of the respective local highway jurisdictions are empowered to levy upon all taxable property of each local highway jurisdiction, in addition to all other taxes, an annual tax not exceeding twenty-four ten thousandths percent (0.0024%) of the market value for assessment purposes of the property. The entire proceeds of the levy shall be used solely for the purposes of this section.  History: [40-807, added 1985, ch. 253, sec. 2, p. 629; am. 1998, ch. 154, sec. 2, p. 529.]
ID Code § 40-809 (2021)
2021 Idaho Code|Title 40 - HIGHWAYS AND BRIDGES|Chapter 8 - TAXES|Section 40-809 - APPEAL FROM ORDER OF HIGHWAY DISTRICT BOARD IN SPECIAL TAX DISTRICTS.

40-809. APPEAL FROM ORDER OF HIGHWAY DISTRICT BOARD IN SPECIAL TAX DISTRICTS. Within thirty (30) days after the filing provided for in section 40-808, Idaho Code, but not after the expiration of the thirty (30) days, any owner of land within a special taxing district may file in the office of the highway district board a copy of a verified petition in a proceeding in the district court of the highway district for the review of the order, specifying the grounds of objection. At the expiration of the thirty (30) days, all proceedings relating to the special tax district where copies of petitions for review have been duly filed shall be consolidated by order of the district court into a single proceeding, and notice shall be given and procedure followed as the district court shall prescribe. The district court shall have jurisdiction as a court of equity, and without a jury, try and determine the proceeding. On the review, the only question to be tried and determined shall be whether, in creating a special tax district and in fixing the amounts so charged against the land, the district board has observed the requirements specified in sections 40-810 and 40-811, Idaho Code. The district court shall, if it determines that the board has materially departed from the requirements, make a final order in the proceeding directing any necessary change or modification in the order of the highway district board, and that board shall make the changes and modifications in their order, and the changed or modified order shall be submitted to the district court and finally made as directed and approved by the court. If in the proceeding the district court shall determine that the highway board has not materially departed from the requirements, it shall affirm the order of the highway district board. On the expiration of thirty (30) days from the date of the highway district board’s original order, without any copy of a petition for review having been filed, or on the filing with the secretary of the highway board, of the order of the district court in the proceeding for review affirming the order, or on the filing with the secretary of the new order of the board embodying the changes and modifications directed by the district court in the proceeding for review, with the written approval of the court attached, as the case may be, the order shall be final and conclusive in respect to all the matters and things contained.  History: [40-809, added 1985, ch. 253, sec. 2, p. 630.]