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State Statutes - Idaho - Title 40 - Chapter 15 - 40-1501
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40-1501 - HIGHWAY DISTRICTS -- CONSOLIDATION -- EFFECT OF CONSOLIDATION

Any highway district within the state, whether the same are situated entirely
within the boundaries of any one (1) county or within two (2) or more
adjoining counties, may be consolidated with any adjoining highway district,
whether situated entirely within the boundaries of any county or within two
(2) or more adjoining counties.
 
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