HIGHWAYS AND BRIDGES
DETACHMENT OR ANNEXATION OF TERRITORY
40-1610. Detached territory subject to county levies. After the detachment of any territory from a highway district the property within the detached portion shall be subject to taxation by the county for highway and other purposes to the same extent precisely as if it had never been included in the highway district.
[40-1610, added 1985, ch. 253, sec. 2, p. 670.]