Idaho Statutes
§ 40-812 — COLLECTION OF TAXES IN SPECIAL TAX DISTRICTS
Idaho § 40-812
This text of Idaho § 40-812 (COLLECTION OF TAXES IN SPECIAL TAX DISTRICTS) 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 § 40-812 (2026).
Text
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
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Legislative History
[40-812, added 1985, ch. 253, sec. 2, p. 632.]
Nearby Sections
15
§ 40-1001
COUNTERSIGNING, DRAWING AND PAYMENT§ 40-1002
NONPAYMENT — CALL§ 40-1003
NOTICE OF CALL§ 40-1004
NOTICE TO BE MAILED§ 40-1005
INTEREST CEASES TEN DAYS AFTER CALL§ 40-101
DEFINITIONS§ 40-102
DEFINITIONS — A§ 40-103
DEFINITIONS — B§ 40-104
DEFINITIONS — C§ 40-105
DEFINITIONS — D§ 40-106
DEFINITIONS — E§ 40-107
DEFINITIONS — F§ 40-108
DEFINITIONS — G§ 40-109
DEFINITIONS — HCite This Page — Counsel Stack
Bluebook (online)
Idaho § 40-812, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/40-812.