Idaho Code § 40-1307

Highway districts are bodies corporate.
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Every highway district organized as provided by law is a body politic and corporate, and as such has the power specified in this chapter and in other statutes, including the power of eminent domain, and powers as necessarily implied from those expressed. The power of a highway district lies in the highway commissioners or by agents and officers acting under their authority or authority of law. The name of the highway district designated in the order of the commissioners declaring the territory duly organized as a highway district, shall be the corporate name of the district, and it must be known and designated by that name in all actions and proceedings touching its corporate right, property and duties.

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