reglab/statecodes huggingface dataset:
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 Idaho Code › Title 40 - HIGHWAYS AND BRIDGES › Chapter 10 - WARRANTS › Section 40-1001 - COUNTERSIGNING, DRAWING AND PAYMENT.

40-1001. COUNTERSIGNING, DRAWING AND PAYMENT. (1) The secretary of a highway district shall countersign all drafts and warrants on the highway district treasury, and no payment of district funds shall be made except on a draft or warrant countersigned by him. He shall not countersign any draft or warrant until he has found that payment has been legally authorized, that the money for it has been duly appropriated and that the appropriation has not been exhausted.
(2) Warrants shall be drawn by and countersigned upon the order of the chairman of the highway commissioners, or in his absence, the other highway commissioners. No drafts or warrants shall be drawn except upon appropriation of the highway commissioners, nor in excess of the moneys actually in the district treasury. Warrants may be issued in anticipation of the collection of taxes, but not in excess of the amount of the levy, nor shall any warrants be issued, nor indebtedness incurred in anticipation of the levy, except as provided in section 40-816, Idaho Code.
(3) When a warrant is presented for payment, if there is money in the treasury for the purpose, the treasurer must pay the same and write on the face of it, "paid," the date of payment and sign his name.
History:
[40-1001, added 1985, ch. 253, sec. 2, p. 642.]
2023 Idaho Code › Title 40 - HIGHWAYS AND BRIDGES › Chapter 10 - WARRANTS › Section 40-1002 - NONPAYMENT — CALL.

40-1002. NONPAYMENT — CALL. When any warrant is presented to the district treasurer for payment, and it is not paid for want of funds, the treasurer must indorse on the back of the warrant, "not paid for want of funds," and shall write upon it the date of presentation and sign his name. Warrants indorsed by the treasurer shall draw interest at the rate established by the district board from the date of indorsement until paid.
History:
[40-1002, added 1985, ch. 253, sec. 2, p. 642.]
2023 Idaho Code › Title 40 - HIGHWAYS AND BRIDGES › Chapter 10 - WARRANTS › Section 40-1003 - NOTICE OF CALL.

40-1003. NOTICE OF CALL. The district treasurer shall provide himself, at the expense of the district, with a bulletin board, across the top of which shall be painted or inscribed the words, "…. highway district warrant bulletin." It is the duty of the treasurer to keep the bulletin board conspicuously, securely and permanently in place in his office, and upon it place in a manner which will insure continuous notice of not less than sixty (60) days all notices issued by him, whether written or printed, calling for the presentation of district warrants for payment.
History:
[40-1003, added 1985, ch. 253, sec. 2, p. 642.]
2023 Idaho Code › Title 40 - HIGHWAYS AND BRIDGES › Chapter 10 - WARRANTS › Section 40-1004 - NOTICE TO BE MAILED.

40-1004. NOTICE TO BE MAILED. Whenever there is an amount to the credit of the district fund as shown by the books of the treasurer sufficient to pay the warrant or warrants next entitled to payment, the treasurer shall immediately place in his office a notice that the warrant or warrants will be paid on presentation, stating the number and series of the warrants. The treasurer shall send, by mail, to the record holder of the warrant notice that the warrant will be paid on presentation.
History:
[40-1004, added 1985, ch. 253, sec. 2, p. 642.]
2023 Idaho Code › Title 40 - HIGHWAYS AND BRIDGES › Chapter 10 - WARRANTS › Section 40-1005 - INTEREST CEASES TEN DAYS AFTER CALL.

40-1005. INTEREST CEASES TEN DAYS AFTER CALL. Interest on any warrant shall cease on the expiration of ten (10) days from the time of the posting of the notice. For all sums which may be paid by the treasurer, as interest on any warrant, after the expiration of ten (10) days from the earliest date at which there were sufficient funds with which to have called and paid the warrant, the treasurer and his sureties shall be liable upon his official bond.
History:
[40-1005, added 1985, ch. 253, sec. 2, p. 643.]
2023 Idaho Code › Title 40 - HIGHWAYS AND BRIDGES › Chapter 10 - WARRANTS › Section 40-1006 - WARRANTS BEARING INTEREST — DUTIES AND ACCOUNTS OF TREASURER.

40-1006. WARRANTS BEARING INTEREST — DUTIES AND ACCOUNTS OF TREASURER. When the treasurer pays any warrant on which interest is due, he must note on the warrant the amount of interest paid and enter on his account the amount of the interest distinct from the principal.
History:
[40-1006, added 1985, ch. 253, sec. 2, p. 643.]
2023 Idaho Code › Title 40 - HIGHWAYS AND BRIDGES › Chapter 11 - BONDS › Section 40-1101 - BONDS — FUNDING.

40-1101. BONDS — FUNDING. Every highway district is granted the authority under article VIII of the Idaho constitution to issue negotiable coupon bonds for construction, improvements or repairs of any highways or structures in the district; for the purchase of material and machinery; for contracting highway engineering and construction; for the necessary expenses of the district in connection with these purposes; or for any or all of these or connected purposes. Every highway district is also granted the authority by resolution of its board of commissioners, without election, to issue negotiable coupon bonds for the purposes of funding or refunding any existing indebtedness, whether the indebtedness exists as warrant indebtedness or otherwise. Where an election is required under the provisions of article VIII of the Idaho constitution to authorize a bond issue, the election may be held with other elections. Elections shall be conducted by the county clerk in the same manner as county elections pursuant to title 34, Idaho Code. Authorization for the issuance, sale and redemption of bonds other than funding or refunding existing indebtedness, shall be as provided by chapter 2, title 57, Idaho Code. The total amount of bonds any district has issued and outstanding at any time shall not exceed two percent (2%) of the market value for assessment purposes of all the taxable property in the district as shown by the last preceding assessment list.
History:
[40-1101, added 1985, ch. 253, sec. 2, p. 643; am. 1986, ch. 327, sec. 1, p. 802; am. 2009, ch. 341, sec. 73, p. 1039.]
2023 Idaho Code › Title 40 - HIGHWAYS AND BRIDGES › Chapter 11 - BONDS › Section 40-1102 - SECURITY FOR BONDS.

40-1102. SECURITY FOR BONDS. (1) The full faith, credit, and all taxable property within the limits of a highway district, as they exist at the time of the original resolution of the respective highway district for the issuance of bonds, or may subsequently be extended, shall continue pledged, and the proper officers of the district shall continue to assess and collect on all taxable property within the limits of the highway district necessary taxes to pay the bonds and interest as they become due. Should the tax for the payment of interest on or the principal of bonds not be collected in time to meet the payment, the money must be paid out of any moneys in the general fund of the district, and the moneys used for the payment shall be repaid out of the first moneys paid into the fund from which taken, and a sum sufficient to cover the deficit shall be levied and collected in the next, or any succeeding year. Failure of the officers of the district to comply with the provisions of this section shall be deemed guilty of a misdemeanor.
(2) No bond issued shall be invalidated, annulled, or set aside on account of any defect, irregularity, omission, informality, or failure to comply with the provisions of this title, unless it shall appear to the court that a substantial injury has been or is about to be suffered by the property owners and taxpayers of the district. Bond issues shall rest upon the consent of the taxpayers and the credit of the district shall not be injured by the cancellation of securities when issued.
(3) The district may recite in the bonds that all acts requisite to the issue of them have been duly and regularly performed and fully complied with, and that they are duly and regularly issued, and as affecting innocent purchasers, the recital shall be conclusive.
History:
[40-1102, added 1985, ch. 253, sec. 2, p. 643.]
2023 Idaho Code › Title 40 - HIGHWAYS AND BRIDGES › Chapter 11 - BONDS › Section 40-1103 - LEVIES FOR BONDS IN SPECIAL TAX DISTRICTS — REFUNDING.

40-1103. LEVIES FOR BONDS IN SPECIAL TAX DISTRICTS — REFUNDING. Should any bond issue where the indebtedness has been charged in part against adjoining property be funded or refunded so that a sinking fund for the original issue is not required to be established, then the annual levy for sinking fund requirements need not be made upon the land in the special tax districts created in respect to the bond issue; or, at the option of the highway district commissioners, a portion of the bond issue, to meet a sufficient amount which has been charged against the special tax districts, may remain without refunding, and shall subsequently be paid and retired with the proceeds of the special taxes on the land within the special tax districts. If the proceeds prove temporarily insufficient, then they shall be paid from the other revenues of the district. If the whole of an issue is refunded and new bonds issued, then the land within the special tax districts shall continue to be specially taxed for the new bonds, equal in amount to the refunding issue equably, both as to principal and interest, with the taxation of the district at large for the bond purposes. On the funding of any issue of bonds, on receiving from the treasurer of the district a certificate, under the seal of the district, signed by the secretary and treasurer of the district and either by the chairman or by the other highway district commissioners that the bonds have been actually funded and retired, the special assessment made against the land within the special tax districts created for the bond issue as provided in section 40-810, Idaho Code, shall be canceled, vacated and annulled, and a new special levy of the same amount shall be assessed against the land in the special tax districts in respect to the new or refunding bonds.
History:
[40-1103, added 1985, ch. 253, sec. 2, p. 644.]
2023 Idaho Code › Title 40 - HIGHWAYS AND BRIDGES › Chapter 11 - BONDS › Section 40-1104 - FORM OF BONDS — HIGHWAY DISTRICT.

40-1104. FORM OF BONDS — HIGHWAY DISTRICT. In case a vote is in favor of charging part of the indebtedness to be created by a bond issue against adjoining land, the bonds may be issued and the proceedings shall be as provided by chapter 2, title 57, Idaho Code, except where other special provisions on the subject are provided by sections 40-1103 and 40-808 through 40-813, Idaho Code.
History:
[40-1104, added 1985, ch. 253, sec. 2, p. 644.]
2023 Idaho Code › Title 40 - HIGHWAYS AND BRIDGES › Chapter 11 - BONDS › Section 40-1105 - ELECTION — ISSUANCE.

40-1105. ELECTION — ISSUANCE. The election and all acts and proceedings had and taken in connection by highway district commissioners in respect to bonds and the levy of ad valorem taxes for the construction, improvement or repair of highways are legalized, approved and validated and constituted the negotiable legal obligations of the highway district, where:
(1) A two-thirds (2/3) majority of the qualified electors of the highway district voting on the proposition voted in favor of the issuance of bonds of the highway district;
(2) Notice of the election was given as essentially provided by section 40-206, Idaho Code;
(3) The canvass of the vote revealed the required majority was recorded in the records of the highway district commissioners, and a resolution adopted and recorded in the district records authorizing the issuance of bonds of the district;
(4) The maturity of the bonds was within thirty (30) years;
(5) A rate of interest was prescribed and an ad valorem tax upon all taxable property in the district sufficient to pay the bonds as maturity was levied; and
(6) The bonds were in an amount not exceeding ten per cent (10%) of the assessed valuation if sold and delivered prior to July 1, 1980, or two per cent (2%) of the market value for assessment purposes if sold and delivered on or after July 1, 1980, of all taxable property of the highway district, and the proceeds received by the treasurer of the highway district and expended in the construction, improvement or repair of highways located within the highway district.
History:
[40-1105, added 1985, ch. 253, sec. 2, p. 644.]