Idaho Code
Idaho Code § 40-1709 (2026)
Inventory and financial statement of dissolved district — Disposition of property and obligations of dissolved district and county road departments.
✓ current as of May 2026
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Inventory and financial statement of dissolved district — Disposition of property and obligations of dissolved district and county road departments.
(1) Upon an election being held under the provisions of this chapter and an option being chosen, all affected highway districts and the county road department, where applicable, shall prepare and file with the county commissioners an inventory of all machinery, buildings, lands and property of every kind and nature and financial statement not later than ten (10) days subsequent to the canvass of the election.
(2) Title to all machinery, buildings, lands and property of every kind and nature, belonging to each affected highway jurisdiction shall immediately upon the dissolution of the district and county road department without further conveyance, be vested in the county commissioners as custodians and be delivered to the succeeding operational unit as soon as practicable. The succeeding unit shall be liable for any and all unliquidated obligations of the dissolved highway districts and county road department.
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 the voters approve the change, Idaho Code § 40-1709 (2) provides for the transfer of assets and liabilities of the prior highway jurisdictions to the succeeding operational unit.”
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