Statutes > Idaho Statutes > TITLE 40 HIGHWAYS AND BRIDGES > CHAPTER 16 DETACHMENT OR ANNEXATION OF TERRITORY > ANNEXATION > 40-1629 TAXATION OF ANNEXED AREA FOR OUTSTANDING OBLIGATIONS.

40-1629 TAXATION OF ANNEXED AREA FOR OUTSTANDING OBLIGATIONS.

TITLE 40

HIGHWAYS AND BRIDGES

CHAPTER 16

DETACHMENT OR ANNEXATION OF TERRITORY

ANNEXATION

40-1629. Taxation of annexed area for outstanding obligations. Upon annexation, the area next to the highway district shall be and become a part of it and shall be subject to taxation for the payment of all the outstanding obligations of the district existing at the time of annexation, and be subject to taxation as all other lands of the district for the operation of the highway system of the district.