Title 43, IRRIGATION DISTRICTS

43-701D. FLAT RATE ASSESSMENTS -- COLLECTION BY COUNTY OFFICERS. After any list of tracts has been certified and conformed as provided for in section 43-701C, Idaho Code, the treasurer of the district may notify the appropriate county officers, on or before the third Tuesday of J…

43-701DD. FLAT RATE ASSESSMENTS -- COLLECTION BY DISTRICT. If the district has adopted a flat rate method of assessing residential lots of one (1) acre or less as authorized by section 43-701B, Idaho Code, and if the district has elected not to have that assessment collected by c…

43-701E. FLAT RATE ASSESSMENTS -- SPECIAL HANDLING OF UNPAID ASSESSMENTS ON PROPERTY EXEMPT FROM GENERAL TAXATION. Any irrigation district assessment certified by the treasurer to the county officers which is placed on property exempt from general ad valorem taxation may be retur…

43-701F. FLAT RATE ASSESSMENTS -- ASSESSMENT AND COLLECTION EXPENSES. The costs incurred by the irrigation district in preparing and certifying any list of tracts as provided for in section 43-701C, Idaho Code, shall be assessed against the tracts described in that list, at the s…

43-701G. FLAT RATE ASSESSMENTS -- ACCELERATED COLLECTION OF INDEBTEDNESS. In order to implement the flat rate assessments authorized in section 43-701B, Idaho Code, the board of directors, before any list of tracts is certified to the county officers as provided for in section 43…

43-701H. FLAT RATE ASSESSMENTS -- WATER RIGHTS NOT AFFECTED. Conversion by an irrigation district to the flat rate assessment procedure authorized in this chapter shall not affect in any manner the water rights appurtenant to or allocated to any tract of land in the irrigation di…

43-701I. RECHARGE PROJECTS -- LEVY FOR PRELIMINARY STUDY COSTS -- PURCHASE OR LEASE OF WATER. If a ground water recharge project within all or part of the district is or may be deemed necessary by the board of directors of an irrigation district and a bond issue or other method o…

43-702. NOTICE OF CORRECTION OF ASSESSMENTS. Within ten (10) days after the date of levying the assessment as provided in section 43-701, the secretary of the board must give notice of the time the board of directors will meet to correct assessments, by publication in a newspaper…

43-703. BOARD OF CORRECTION. Upon the day specified in the notice required by the preceding section of the meeting, the board of directors, which is hereby constituted a board of corrections for that purpose, shall meet and continue in session, from day to day, as long as may be …

43-704. LEVY OF ASSESSMENTS. At a regular meeting between August 1 and November 8 of each year the board of directors shall levy an assessment upon the lands in said district upon the basis, and in the proportion, of the list and apportionment of benefits approved by the court as…

43-705. SUBSEQUENT LEVY WHEN FIRST VOID FOR IRREGULARITY. If the levy or levies of any assessment or assessments for any year or years, provided for by this chapter, on any or all the lands of the district, which remain unpaid, shall be discovered to be irregular or void because …

43-706. LIEN OF ASSESSMENT. (1) All assessments shall be liens against the property assessed from and after the first Monday in March of any year. (2) Assessment liens shall be a first lien on the property assessed and shall be superior to the lien of any mortgage or deed of trus…

43-707. PAYMENT OF ASSESSMENTS -- WHEN DELINQUENT. Except in districts which have prior to such assessment entered into contracts with the United States requiring payments to the United States on or before December first of that year, on or before the first day of November the se…

43-707A. ACCEPTANCE OF PERSONAL OR OTHER NONGUARANTEED FORMS OF PAYMENT. (1) Notwithstanding any other provisions of title 43, Idaho Code, irrigation district treasurers may accept personal or other nonguaranteed forms of payment including, but not limited to, drafts, checks, or …

43-708. DELINQUENT ASSESSMENTS -- ENTRY ON ROLL -- EFFECT -- PENALTIES FOR DELINQUENCIES. On or before the second Monday of January of each year succeeding the year in which the assessments are levied the treasurer shall carry out and enter all delinquent assessments, with the pe…

43-709. DELINQUENT ASSESSMENTS -- CERTIFICATE OF AMOUNT COLLECTED. On or before the third Monday of January of each year succeeding the year in which the assessments were levied, the treasurer shall make his certificate to the secretary of the district showing the amount of such …

43-710. LIST OF DELINQUENCY ENTRIES WHERE REDEMPTIONS NOT MADE. On or before the fourth Monday of July of the year succeeding the year in which such assessments were levied, the treasurer shall compile a list of such delinquency entries in cases where redemptions have not been ma…

43-711. DELINQUENCY LIST -- FILING OF CERTIFIED COPY. On or before the fourth Monday of July of the year succeeding the year in which such assessments were levied, the treasurer shall file a certified copy of the delinquency list as provided in the preceding section with the coun…

43-712. REDEMPTION. (1) At any time prior to the termination of the redemption period as provided in section 43-1508, Idaho Code, redemption of the land may be made by paying to the treasurer an amount equal to: (a) The amount of all unpaid assessments, including, where applicabl…

43-713. ALTERNATE SYSTEM OF PAYMENT IN INSTALMENTS OF DELINQUENT ASSESSMENTS OF DISTRICTS. Notwithstanding the provisions of 43-712 as amended, 43-715, and 43-716 as amended, redemption of the assessments levied for the years 1935 to 1940, inclusive, or any of them, may be made i…

43-714. RESTRICTING APPLICATION OF ALTERNATE SYSTEM OF PAYMENT. The provisions of this act shall not apply to irrigation districts which have arranged for the collection of the district assessments by county officers under the provisions of sections 43-728 to 43-730 inclusive.

43-714A. DEFINITIONS. Words and terms used in this chapter, unless the context otherwise requires, are defined as follows: (1) "District" means an irrigation district organized under the provisions of title 43, Idaho Code. (2) "Board" means the board of directors of a district. (…

43-715. DELINQUENT ASSESSMENTS -- SALE OF RIGHTS TO TAX DEED -- PURCHASER'S RIGHTS AFTER REDEMPTION PERIOD. (1) After the delinquency list has been filed with the county recorder and prior to the expiration of the period of redemption, the board may by written assignment convey i…

43-716. DELINQUENT ASSESSMENTS -- ISSUANCE OF TAX DEED -- REMOVAL OF WATER FROM LAND. (1) If the right of redemption provided in section 43-712, Idaho Code, is not exercised within three (3) years from the date of delinquency entry, the district is vested with the discretion, aft…

43-717. DELINQUENCY ENTRIES -- SERVICE OF NOTICE OF PENDING ISSUANCE OF TAX DEED -- EXCLUSIVE PROCEDURE FOR JUDICIAL REVIEW. (1) The treasurer of the district wherein the property for which a tax deed may issue, or the owner of the tax certificate, shall serve or cause to be serv…

43-718. AFFIDAVIT OF COMPLIANCE. (1) At least five (5) days before the tax deed is to be issued, the treasurer or the owner of the tax certificate shall make an affidavit of compliance stating that he or she has complied with the conditions of issuance of notice of pending issuan…

43-719. DELINQUENT ASSESSMENTS -- HEARING AND ISSUANCE OF TAX DEED. (1) When a record owner or owners or any party in interest upon whom a notice of pending issuance of tax deed is served or who has actual knowledge of such notice or its contents fails to appear or otherwise defe…

43-720. TAX DEED -- RECITALS -- EFFECT AS EVIDENCE -- TITLE CONVEYED. The matters recited in the delinquency entry must be recited in the deed, and such deed duly acknowledged or proved is prima facie evidence that: (1) Benefits were apportioned to the property as required by law…

43-721. TAX DEED AS EVIDENCE. Such deed duly acknowledged and proved, is prima facie evidence of the regularity of all other proceedings, from the assessment by the secretary inclusive, up to the execution of the deed.

43-722. APPLICATION OF PRECEDING SECTIONS. The provisions of sections 43-708 to 43-718, inclusive, shall apply to all assessments of irrigation districts organized and existing under chapters 1 to 15, inclusive, of this title, which are levied in the year 1925 and subsequent year…

43-723. APPLICATION OF SECTIONS REPLACED. Sections 4391, 4395, 4396, 4397, 4398, and 4400 of the Compiled Statutes of Idaho, section 4390 as amended by House Bill 29; passed at this session of the legislature, and sections 4392, 4393, 4394 and 4401, as amended by this act, shall …

43-724. TAX DEED -- SHORT FORM. Upon the expiration of the period of redemption, the treasurer shall execute to the district or the holder and owner of any tax certificate a deed to the property described in said certificate, which deed shall recite that in consideration of the a…

43-725. STATE LANDS SUBJECT TO ASSESSMENT. Lands belonging to the state to which an irrigation district has apportioned benefits pursuant to the provisions of this title shall be subject to the applicable provisions of this title for the levy and collection of assessments for suc…

43-726. SALE FOR ASSESSMENTS -- LIMITATION OF ACTIONS TO DETERMINE VALIDITY -- TENDER. Every action, suit or proceeding which may be commenced for the purpose of determining the validity of a tax deed, brought by the original owner of the land or his assigns against the grantee n…

43-727. COUNTY OFFICERS -- COLLECTION OF DISTRICT ASSESSMENTS. The board of directors of any irrigation district organized under the laws of this state desiring to provide for the collection of district assessments by the county officers instead of the district treasurer, may do …

43-728. COUNTY OFFICERS -- DISTRICT BOND AND CONTRACT OBLIGATIONS -- LEVY AND COLLECTION OF ASSESSMENTS. After receipt of said notice of bond issues and contracts with the United States it shall be the duty of the county auditors of each county in which any of such district lands…

43-729. COLLECTION BY COUNTY OFFICERS -- REVERSION TO PLAN OF COLLECTION BY DISTRICT TREASURER. Any district having made provision for such collection of district taxes by the county officers, and desiring to revert to the plan of collection of district taxes by the district trea…

43-730. CONTRACTS WITH CITIES, IRRIGATION LATERAL DISTRICTS OR OTHER ENTITIES IN LIEU OF CHARGES, LEVIES AND ASSESSMENTS. The board of directors of an irrigation district shall have the power to enter into a contract in writing with any city, irrigation lateral district or other …

43-731. WATER HELD IN TRUST. Upon entering into any such contract, the city, irrigation lateral district or other entity obligated to make the payments as aforesaid shall hold said water in trust for the purpose for which the same was, or shall be, purchased or furnished.

43-732. CERTAIN LANDS MAY BE ASSESSED AT DIFFERENT AMOUNTS -- ADDITIONAL SERVICE CHARGE. (1) Notwithstanding any provision of sections 43-701 and 43-1824, Idaho Code, to the contrary, an irrigation district that assesses land in the district under the provisions of chapters 7 and…

43-733. ASSESSMENTS FOR MEASURES TO PROTECT DISTRICT FACILITIES. Notwithstanding any provision of title 43, Idaho Code, to the contrary, an irrigation district may determine that it is necessary to impose a special assessment to pay for physical structures or other work necessary…