Idaho Statutes

§ 40-408 — TAX EXEMPTION — TURNPIKE PROJECTS

Idaho § 40-408
JurisdictionIdaho
Title 40HIGHWAYS AND BRIDGES
Ch. 4IDAHO TURNPIKE AUTHORITY

This text of Idaho § 40-408 (TAX EXEMPTION — TURNPIKE PROJECTS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Idaho Code § 40-408 (2026).

Text

The exercise of powers for turnpike projects shall be in all respects for the benefit of the people of the state, for the increase of their commerce and prosperity, and the improvement of turnpike projects by the board shall constitute the performance of essential governmental functions. The board shall not be required to pay any taxes or assessments upon any turnpike project or any property acquired or used by it relating to turnpike projects or upon the income from them, and any turnpike project and any property acquired or used by the board, and the income from them, and the bonds issued, their transfer and the income from them, including any profit made on the sale of them, shall be exempt from all taxation.

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Legislative History

[40-408, added 1985, ch. 253, sec. 2, p. 609.]

Nearby Sections

15
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Bluebook (online)
Idaho § 40-408, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/40-408.