Idaho State Statutes - Idaho Attorney Directory

The taxes levied by a highway
board shall be extended on the general roll by the county assessor in a
separate column at the rate fixed by the highway board and certified by the
secretary of the highway board, at the same time the county taxes are
extended. The taxes shall be carried into a column of aggregates and shall be
collected by the tax collector of the county at the time and in the manner
provided by law for collecting county taxes. The tax collector shall have the
same powers conferred upon him respecting the collection of highway district
taxes and the sale of delinquent property as are conferred respecting the
collection of other county taxes.

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