Idaho § 40-1323 - Cities included in highway districts - Powers and duties of city council
Full text of Idaho Idaho Statutes § 40-1323 — Cities included in highway districts - Powers and duties of city council, with citation guidance and answers to common questions.
§ 40-1323. Cities included in highway districts - Powers and duties of city council
(1) If any highway district shall include within its boundaries any incorporated city, or any portion of a city, the power of taxation on the part of the highway district as to ad valorem taxes, and in general all power of taxation or assessment, shall extend to and include the persons and property within the territory of the included city. The residents of the included territory shall be deemed for all purposes residents of the highway district, and entitled to vote at highway district elections to the same extent as other residents of the highway district. Nothing in this title shall be construed as affecting or impairing any power of taxation or assessment for local city highway purposes on the part of the authorities of the city of any included territory. Each incorporated city, or portion of it, within a highway district, shall constitute a separate division of the district. The city council of each incorporated city within the territory of a highway district, so far as relates to their city, shall have the powers and duties as provided by this chapter and as provided in chapter 3, title 50 , Idaho Code, in such case.
(2) All the provisions of this title as to voting, taxation, assessments and bonding on the part of the highway district shall apply without change or discrimination to the persons and taxable property within the included territorial limits of a city.
[40-1323, added 1985, ch. 253, sec. 2, p. 655; am. 1999, ch. 332, sec. 14, p. 905.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 40-1323
What does Idaho Statutes § 40-1323 cover?
Section 40-1323 ("Cities included in highway districts - Powers and duties of city council") 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 § 40-1323?
A common citation format is "Idaho Statutes § 40-1323" (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 § 40-1323 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.