Chapter

Taxes

Idaho Code § 40-801— Authority and procedure for levies
Idaho Code § 40-802— Auditor to furnish market value for assessment purposes — Board to make levy
Idaho Code § 40-803— Collection by county officials
Idaho Code § 40-804— Liability of county officials
Idaho Code § 40-805— Payment of money to district
Idaho Code § 40-806— General laws applicable
Idaho Code § 40-807— Joint local highway jurisdiction bridges — Additional tax levy
Idaho Code § 40-808— Creation of special tax districts — Apportionment of costs
Idaho Code § 40-809— Appeal from order of highway district board in special tax districts
Idaho Code § 40-810— Levy in special tax districts
Idaho Code § 40-811— Limitations on levy in special tax districts
Idaho Code § 40-812— Collection of taxes in special tax districts
Idaho Code § 40-813— Liability of special tax districts for general taxes
Idaho Code § 40-814— Resolutions and orders adopted by commissioners
Idaho Code § 40-815— Estimate and levy of tax — Exception
Idaho Code § 40-816— Indebtedness in excess of express provisions prohibited — Exceptions
Idaho Code § 40-817— Highway district taxes — Duties of county assessor
Idaho Code § 40-818— Limitation on levies — Penalties
Idaho Code § 40-819— Election to increase levy — Notice
Idaho Code § 40-820— Expenditures in emergencies
Idaho Code § 40-821— Treasurer of highway district — Duties
Idaho Code § 40-822— Detached territory — Order determining apportionment of indebtedness — Special levy
Idaho Code § 40-823— Levy to pay indebtedness upon division of district
Idaho Code § 40-824— Computation and payment of indebtedness of dissolved district situated in two or more counties
Idaho Code § 40-825— Levies to pay claims against dissolved or consolidated systems and districts — Certification and assessment — Issuance of new highway users’ fund bonds
Idaho Code § 40-826— Collection of taxes — Disposition upon collection
Idaho Code § 40-827— Authorization for voters to approve vehicle registration fee