HIGHWAYS AND BRIDGES
DETACHMENT OR ANNEXATION OF TERRITORY
40-1622. Effect of annexation. The area annexed to the highway district shall be placed by the highway commissioners of the district into the subdistrict or subdistricts of the district as they shall determine and shall be subject to taxation for the payment of all of the outstanding obligations of the district existing at the time of annexation, and subject to taxation as all other lands of the district for the operation of the highway system of the district.
[40-1622, added 1985, ch. 253, sec. 2, p. 672.]