HIGHWAYS AND BRIDGES
COUNTY COMMISSIONERS AND HIGHWAY OFFICERS
40-601. Districts established by commissioners. Whenever the commissioners of any county shall have caused to be described by an order made and entered upon its records any defined portion of contiguous territory, located wholly within the county, for the construction, improvement or repair of highways pursuant to the provisions of law, each defined portion of contiguous territory is recognized as a legal taxing district and body politic of this state and as a highway district for highway purposes.
[40-601, added 1985, ch. 253, sec. 2, p. 615.]