Idaho State Statutes - Idaho Attorney Directory

The commissioners must
each year, at the meeting at which they are required to levy the ad valorem
tax for county purposes, estimate the probable amount of ad valorem tax for
highway and bridge purposes which may be necessary for the ensuing year, and
must regulate and fix the amount of ad valorem highway and bridge tax, and
levy them. When all of the territory of a county is included in one or more
highway districts the commissioners shall not regulate, fix or levy any tax
for highway or bridge purposes.

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