Idaho § 40-807 - Joint local highway jurisdiction bridges - Additional tax levy
Full text of Idaho Idaho Statutes § 40-807 — Joint local highway jurisdiction bridges - Additional tax levy, with citation guidance and answers to common questions.
§ 40-807. Joint local highway jurisdiction bridges - Additional tax levy
(1) Any two (2) or more local highway jurisdictions in the state are empowered to join in the construction, maintenance and repair of bridges at places where the bridges will directly benefit each of the local highway jurisdictions, and contract for the cost of construction, maintenance or repair of the bridge that each local highway jurisdiction is to bear.
(2) For the purpose of defraying the costs and expenses incurred under the provisions of this section, the commissioners of the respective local highway jurisdictions are empowered to levy upon all taxable property of each local highway jurisdiction, in addition to all other taxes, an annual tax not exceeding twenty-four ten thousandths percent (0.0024%) of the market value for assessment purposes of the property. The entire proceeds of the levy shall be used solely for the purposes of this section.
[40-807, added 1985, ch. 253, sec. 2, p. 629; am. 1998, ch. 154, sec. 2, p. 529.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 40-807
What does Idaho Statutes § 40-807 cover?
Section 40-807 ("Joint local highway jurisdiction bridges - Additional tax 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 § 40-807?
A common citation format is "Idaho Statutes § 40-807" (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 § 40-807 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.