Idaho Code
Idaho Code

Idaho Code § 40-805 (2026)

Payment of money to district. 

✓ current as of May 2026
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Payment of money to district. 

It is the duty of the tax collector of the county to pay over to the treasurer of the highway district all district tax moneys collected by him and payable to the district as soon as they are collected, and on or before the third Monday in July in each year make a final settlement with the district treasurer respecting the district taxes and pay over all moneys then due to the district, including all the district’s proportionate amount of delinquent district taxes, interest and costs on all tax sales and redemptions from them. The treasurer of the district shall give to the tax collector of the county duplicate receipts for the payments, and the tax collector shall give one to the secretary of the district and the other shall be an acquittance to the county tax collector in settling with the highway district, to the extent of the payment shown.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2025–2025 · leading case: East Side Hwy Dist v. Kootenai Cnty. (Idaho 2025).
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East Side Hwy Dist v. Kootenai Cnty. (Idaho 2025). · cites it 15× “” I.C. § 40-805. The County moved to reconsider on the grounds that the district court’s interpretation of the relevant statutes was erroneous.”
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