Idaho Code
Idaho Code § 40-1407 (2026)
Dissolution of existing districts or systems — Transfer of funds.
✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Dissolution of existing districts or systems — Transfer of funds.
In any county where the electorate adopts a county-wide highway district under the provisions of this chapter and at the time of reorganization of the district, city highway systems, highway districts, and/or county highway systems already exist, the commissioners shall dissolve those districts or systems and transfer all funds to the reorganized county-wide highway district.
Notes of Decisions
Cited in 1
case, 2003–2003 · leading case: City of Sandpoint v. Sandpoint Indep. High. Dist., 72 P.3d 905 (Idaho 2003).
City of Sandpoint v. Sandpoint Indep. High. Dist., 72 P.3d 905 (Idaho 2003). “If a county adopts a single county-wide highway district, the county commissioners are directed by statute to dissolve all existing city highway systems, highway districts, and county highway systems within the county, IDAHO CODE § 40-1407 (2002); all of their machinery,…”
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