Idaho State Statutes - Idaho Attorney Directory

CONTROL OF BRIDGES AND HIGHWAYS IN DISSOLVED SYSTEMS AND
DISTRICTS -- SIDEWALKS -- SPECIAL ASSESSMENTS. (1) After the dissolution of
any county highway system, city highway system or highway district, the
county-wide highway district of the county in which the dissolved system or
district was situate, shall have the same control over all bridges and
highways of the system or district as is vested in the commissioners, highway
district commissioners or city councils as provided for in section 40-801,
Idaho Code.
(2) A county-wide highway district may provide by general ordinance for
the construction, repair, replacement or removal of sidewalks which are deemed
by the highway district commissioners to be dangerous and unsafe, and assess
the costs as provided in subsection (3) of this section to the property in
front of which the same shall be constructed, repaired or laid.
(3) All special assessments levied to which the provisions of this
chapter are made applicable shall be due and payable to the treasurer of the
county-wide highway district, and if not paid within thirty (30) days after
mailing of notification of assessment, shall be declared delinquent, be
certified to the tax collector of the county by the district treasurer, and
shall be placed by the tax collector upon the tax roll and collected in the
same manner and subject to the same penalties as other taxes. All money
received on special assessments shall be held by the treasurer as a special
fund to be applied to the payment of the improvement for which the assessment
was made, and the money shall be used for no other purpose than to reimburse
the highway district for money expended for the improvement.
(4) The tax collector of the county shall pay on demand to the treasurer
all money received by him arising from ad valorem taxes or assessments levied.

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