Idaho State Statutes - Idaho Attorney Directory

DETACHED TERRITORY -- ORDER DETERMINING APPORTIONMENT OF
INDEBTEDNESS -- SPECIAL LEVY. (1) A board of highway district commissioners
shall enter upon its records an order determining the net proportionate share
of the indebtedness of the highway district incurred prior to a detachment of
territory for which the detached territory should be and remain liable.
(2) Notwithstanding the detachment of territory with respect to the
future operations and conduct of the district, the board of highway district
commissioners shall annually levy upon all the property within the detached
territory a special tax sufficient to pay as it falls due, the principal and
interest of that proportionate share of the prior indebtedness of the district
for which the detached territory is and shall remain liable. The special tax
shall be levied at the same time, certified, and collected in the same manner
as are the other taxes levied by the district, but after detachment the
detached territory or the property in the district shall not be subject to
taxation by a highway district for future operations of the district or for
the repayment of any indebtedness subsequently incurred by the district.

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