Idaho Code
Idaho Code § 40-803 (2026)
Collection by county officials.
✓ current as of May 2026
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Collection by county officials.
The taxes levied by a highway board shall be extended on the general roll by the county assessor in a separate column at the rate fixed by the highway board and certified by the secretary of the highway board, at the same time the county taxes are extended. The taxes shall be carried into a column of aggregates and shall be collected by the tax collector of the county at the time and in the manner provided by law for collecting county taxes. The tax collector shall have the same powers conferred upon him respecting the collection of highway district taxes and the sale of delinquent property as are conferred respecting the collection of other county taxes.
Notes of Decisions
Cited in 3
cases, 1937–1968 · leading case: Nicolaus v. Bodine, 448 P.2d 645 (Idaho 1968).
Nicolaus v. Bodine, 448 P.2d 645 (Idaho 1968). “On September 5, 1967, a written petition was presented to the defendants, pursuant to I.C. § 40-803, requesting repairs on the Greens Ferry bridge.”
United Pac. Ins. v. Bakes, 67 P.2d 1024 (Idaho 1937). “1 Section 40-803. Annual Tax Statement and Tax — Fire and Marine Companies.”
Sec. Abstract & Title Co. v. Leonardson, 264 P.2d 1027 (Idaho 1953). ““Every such company engaged wholly or in part in said business of insuring or guaranteeing the owner's or encumbrancers of property against loss as hereinbefore specified, shall be taxed in accordance with the general laws relating to taxation in this state, but shall be exempt…”
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