Section 39.03.47.201 - BORDER LINE ROADS01.City Boundaries. If city corporate boundaries follow the centerline of an approved improved roadway, one-half (1/2) the mileage for each roadway surface along the length of said city boundary shall be included in county or highway district certification.02.County or Highway District Boundaries. If county or highway district boundaries follow the centerline of an approved improved roadway, mileage will be determined by agreement of the entities or if there is no agreement, then one-half (1/2) shall be attributed to each entity.Idaho Admin. Code r. 39.03.47.201