Idaho State Statutes - Idaho Attorney Directory

(1) Any two (2) or more local highway jurisdictions in the state are empowered
to join in the construction, maintenance and repair of bridges at places where
the bridges will directly benefit each of the local highway jurisdictions, and
contract for the cost of construction, maintenance or repair of the bridge
that each local highway jurisdiction is to bear.
(2) For the purpose of defraying the costs and expenses incurred under
the provisions of this section, the commissioners of the respective local
highway jurisdictions are empowered to levy upon all taxable property of each
local highway jurisdiction, in addition to all other taxes, an annual tax not
exceeding twenty-four ten thousandths percent (0.0024%) of the market value
for assessment purposes of the property. The entire proceeds of the levy shall
be used solely for the purposes of this section.

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