Idaho Code
Idaho Code § 40-1412 (2026)
Control of bridges and highways in dissolved systems and districts — Sidewalks — Special assessments.
✓ current as of May 2026
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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.
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 highway district is dissolved, there are express provisions for the payment of its debts and the delivery of its assets to a succeeding operational unit, IDAHO CODE §§ 40-1811 & 40-1814 (2002); for the payment of its current claims, IDAHO CODE § 40-1412 (2002); and for the…”
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