Idaho § 40-822 - Detached territory - Order determining apportionment of indebtedness - Special levy
Full text of Idaho Idaho Statutes § 40-822 — Detached territory - Order determining apportionment of indebtedness - Special levy, with citation guidance and answers to common questions.
§ 40-822. Detached territory - Order determining apportionment of indebtedness - Special levy
(1) A board of highway district commissioners shall enter upon its records an order determining the net proportionate share of the indebtedness of the highway district incurred prior to a detachment of territory for which the detached territory should be and remain liable.
(2) Notwithstanding the detachment of territory with respect to the future operations and conduct of the district, the board of highway district commissioners shall annually levy upon all the property within the detached territory a special tax sufficient to pay as it falls due, the principal and interest of that proportionate share of the prior indebtedness of the district for which the detached territory is and shall remain liable. The special tax shall be levied at the same time, certified, and collected in the same manner as are the other taxes levied by the district, but after detachment the detached territory or the property in the district shall not be subject to taxation by a highway district for future operations of the district or for the repayment of any indebtedness subsequently incurred by the district.
[40-822, added 1985, ch. 253, sec. 2, p. 635.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 40-822
What does Idaho Statutes § 40-822 cover?
Section 40-822 ("Detached territory - Order determining apportionment of indebtedness - Special levy") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 40-822?
A common citation format is "Idaho Statutes § 40-822" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 40-822 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.