40-801 Authority and Procedure for Levies
40-802 Auditor to Furnish Market Value for Assessment Purposes — Board to Make Levy
40-803 Collection by County Officials
40-804 Liability of County Officials
40-805 Payment of Money to District
40-806 General Laws Applicable
40-807 Joint Local Highway Jurisdiction Bridges — Additional Tax Levy
40-808 Creation of Special Tax Districts — Apportionment of Costs
40-809 Appeal From Order of Highway District Board in Special Tax Districts
40-810 Levy in Special Tax Districts
40-811 Limitations On Levy in Special Tax Districts
40-812 Collection of Taxes in Special Tax Districts
40-813 Liability of Special Tax Districts for General Taxes
40-814 Resolutions and Orders Adopted by Commissioners
40-815 Estimate and Levy of Tax — Exception
40-816 Indebtedness in Excess of Express Provisions Prohibited — Exceptions
40-817 Highway District Taxes — Duties of County Assessor
40-818 Limitation On Levies — Penalties
40-819 Election to Increase Levy — Notice
40-820 Expenditures in Emergencies
40-821 Treasurer of Highway District — Duties
40-822 Detached Territory — Order Determining Apportionment of Indebtedness — Special Levy
40-823 Levy to Pay Indebtedness Upon Division of District
40-824 Computation and Payment of Indebtedness of Dissolved District Situated in Two or More Counties
40-825 Levies to Pay Claims Against Dissolved or Consolidated Systems and Districts — Certification and Assessment — Issuance of New Highway Users’ Fund Bonds
40-826 Collection of Taxes — Disposition Upon Collection
40-827 Authorization for Voters to Approve Vehicle Registration Fee
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Terms Used In Idaho Code > Title 40 > Chapter 8 - Taxes

  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114