Idaho § 40-813 - Liability of special tax districts for general taxes
Full text of Idaho Idaho Statutes § 40-813 — Liability of special tax districts for general taxes, with citation guidance and answers to common questions.
§ 40-813. Liability of special tax districts for general taxes
All land within special tax districts shall be subject to the same taxation at the same rate as other property in the highway district for the purpose of meeting the principal and interest requirements of that portion of any bond issue which is not charged against adjoining property but is paid by the highway district as a whole. All bonds issued by a highway district shall, as to a specified portion of the indebtedness created, not exceed fifty per cent (50%), be met and paid by special taxation upon the land adjoining the highways built with the proceeds of the bonds, not exceed a specified sum per acre, and as to the remaining portion shall be met and paid by taxation of all property in the highway district, including the property within special tax districts, and including all property within any incorporated cities included within the limits of the highway districts.
[40-813, added 1985, ch. 253, sec. 2, p. 633.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 40-813
What does Idaho Statutes § 40-813 cover?
Section 40-813 ("Liability of special tax districts for general taxes") 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 § 40-813?
A common citation format is "Idaho Statutes § 40-813" (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 § 40-813 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.