Idaho State Statutes - Idaho Attorney Directory

Should any
part of a county that has incurred a bonded indebtedness be cut off and
annexed to another county, or erected into a new or separate county, the
assessor of the county to which the segregated portion is attached, or the
assessor of the new county created as aforesaid, shall, upon notice from the
board of county commissioners of the original county from which such
segregated portion was detached, given at the regular session of the board
when county and state taxes are levied, collect in said segregated territory,
and in addition to the other taxes collected by him for county and state
purposes, and at the same time and in the same manner, the tax levied by said
board of commissioners as herein provided; and the laws of the state relating
to the levy and collection of taxes, and prescribing the powers, duties and
liabilities of officers charged with the collection and disbursement of the
revenue arising from taxes, are made applicable to this article. The money
collected by the assessor as aforesaid shall be paid over by the treasurer of
the county collecting it to the treasurer of the county losing the said
territory, and for the purposes herein directed, but such segregated territory
so attached to another county, or erected into a new county, shall be relieved
of the annual tax, levied as provided in the foregoing section, when the
county acquiring the same, or the new or separate county, pays to the county
losing the territory, that proportion of the whole indebtedness, together with
legal interest thereon, that the assessed value of property in the segregated
territory bears to the assessed value of the property in the whole county, as
constituted before the division or segregation thereof.

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