Whenever the commissioners of any county shall have caused to be described by an order made and entered upon its records any defined portion of contiguous territory, located wholly within the county, for the construction, improvement or repair of highways pursuant to the provisions of law, each defined portion of contiguous territory is recognized as a legal taxing district and body politic of this state and as a highway district for highway purposes.
Idaho Code § 40-601
Districts established by commissioners
I.C., § 40-601, as added by 1985, ch. 253, § 2, p. 586.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.