Title 43, IRRIGATION DISTRICTS

43-342. LANDOWNER MAY NOT RECEIVE WATER FROM THE DISTRICT AFTER AGREEING TO LEASE WATER RIGHTS. After the effective date of any lease by an irrigation district under the authority granted by section 43-335, Idaho Code, no landowner who has elected not to receive water from the di…

43-343. AUTHORITY TO CONSTRUCT AND OPERATE GROUND WATER RECHARGE PROJECT. Any irrigation district heretofore or hereafter organized under the laws of this state, having received and affirmatively acted upon a petition to construct a ground water recharge improvement project in th…

43-401. PLAN OF CONSTRUCTION -- ISSUANCE OF BONDS -- INDEBTEDNESS -- ELECTION. As soon as practicable after the organization of any such district the board of directors shall, by a resolution entered on its records, formulate a general plan of its proposed operations, in which it…

43-401A. REHABILITATION OF IRRIGATION STRUCTURES. The board of directors may contract for the reconstruction, rehabilitation or replacement of dams, structures or works belonging to the district or to the United States, necessary to the storage, diversion or delivery of water app…

43-402. FORM OF BONDS. The bonds authorized by any vote shall be designated as a series and the series shall be numbered consecutively as authorized. The portion of the bonds of a series sold at any time shall be designated as an issue, and each issue shall be numbered in its ord…

43-403. FORM OF BONDS -- STATEMENTS ENHANCING SECURITY OF BONDS. In case the works of any irrigation district shall have been constructed by the reclamation service of the United States of America, or in case the general plan and estimates of the works have been examined by the r…

43-404. APPORTIONMENT OF BENEFITS. Whenever the electors shall have authorized an issue of bonds as hereinbefore provided, the board of directors shall examine each tract or legal subdivision of land in said district, and shall determine the benefits which will accrue to each of …

43-404A. CONTRACTS OF PAYMENT FOR REHABILITATION. If the reconstruction, rehabilitation, or replacement of dams, structures, or works determined necessary in accordance with section 43-401A, Idaho Code, involves a dam, structure, or works which also provide water storage, diversi…

43-405. APPORTIONMENT OF BENEFITS -- NOTICE AND HEARING -- APPEAL. After the board shall have examined the lands in said district, and before proceeding to make the assessment of benefits and the list and apportionment as provided in the last preceding section, the secretary shal…

43-406. CONFIRMATION OF PROCEEDINGS. The board of directors of the irrigation district shall file in the district court of the county in which their office is situated a petition, praying in effect that the proceedings aforesaid may be examined, approved and confirmed by the cour…

43-407. CONFIRMATION OF PROCEEDINGS -- NOTICE -- RULES OF PROCEDURE. The court or judge shall fix the time for the hearing of said petition, and shall order the clerk of the court to give a notice of the filing of said petition. Such notice shall be given by publication in a news…

43-408. CONFIRMATION OF PROCEEDINGS -- HEARING AND ORDER. Upon the hearing of such special proceedings, the court shall examine all of the proceedings set up in the petition, and may ratify, approve and confirm said assessment, list, apportionment and distribution, the court shal…

43-409. SALE OF BONDS -- ASSESSMENTS IN LIEU OF BONDS CANCELED. The board may sell said bonds from time to time, in such quantities as may be necessary and most advantageous, to raise money for the construction of said canals and works, the acquisition of said property and rights…

43-410. PAYMENT OF CONTRACTOR WITH BONDS. In lieu of the sale of bonds as provided in section 43-409, and the payment for construction work in cash, as provided in section 43-901, bonds authorized by the vote of the district for the purpose of acquiring or constructing irrigation…

43-411. PAYMENT OF BONDS AND INTEREST. Said bonds and the interest thereon shall be paid by revenue derived from the assessment upon the land in the district; and all the land in the district shall be and remain liable to be assessed for such payment: provided, that payment of in…

43-412. REDEMPTION OF BONDS. Upon the presentation of the coupons due to the treasurer, he shall pay the same from the bond fund. Whenever, after ten (10) years from the issuance of said bonds, said fund shall amount to the sum of $10,000, the board of directors may direct the tr…

43-413. SAFETY FUND FOR PAYMENT OF BONDS AND CONTRACT OBLIGATIONS. The board of directors of any irrigation district organized under the laws of this state, may, when in the opinion of the board it will improve the credit of the district, or the marketability of the district bond…

43-414. INTERIM NOTES. In addition to the permanent financing contemplated in this chapter, the board of any district may borrow money and issue interim notes in evidence thereof whenever it is deemed advisable and in the interests of the district to borrow funds temporarily for …

43-501. ISSUANCE AND SALE AUTHORIZED. In any irrigation district now organized or hereafter to be organized, for any portion of the time from the time said bonds begin to bear interest until five (5) years after the irrigation works of such district have been completed and water …

43-502. ELECTION TO AUTHORIZE SECONDARY BONDS. Before the board of directors of any such irrigation district shall cause to be issued and sold any of the coupon bonds of said district mentioned in the preceding section, they shall first call a special election and there shall be …

43-503. FORM OF BONDS. Any bonds authorized by any vote of any special election held under the provisions of section 43-502 shall be in the form and in all respects conform to all the provisions of chapter 4 of this title, governing and describing the form and contents of the bon…

43-504. LIEN OF BONDS. Any bonds issued and sold under the provisions of this chapter shall have the same lien and priority of lien upon the lands embraced in said irrigation district as any bonds of the district issued under chapter 4 of this title.

43-601. REFUNDING BONDS AUTHORIZED. The board of directors of any irrigation district organized under the laws of the state of Idaho may issue negotiable coupon bonds, to be denominated refunding bonds, for the purpose of refunding any of the bonded indebtedness of the district, …

43-602. ELECTION TO AUTHORIZE. Whenever the board of directors shall deem it expedient to issue refunding bonds under the provisions of this chapter, they shall, by resolution duly adopted and made a part of the district records, call a special election of the qualified voters of…

43-603. AMOUNT -- DATES OF MATURITY -- RATE OF INTEREST. If upon canvassing the vote cast at any election held under the provisions of this chapter it shall be determined by the board of directors that a majority of the legal votes cast upon the question submitted are in favor of…

43-604. SALE, EXCHANGE AND REGISTRATION. All or any part of such refunding bonds may be exchanged, dollar for dollar, for the bonds to be refunded, or they may be sold, at not less than their par value, as directed by the board of directors, and the proceeds thereof shall be appl…

43-605. NONPAYMENT WHEN DUE. Whenever any coupon or coupons detached from any refunding bonds issued in conformity with the provisions of this chapter are presented for payment on or after the due date or dates thereof, and there shall not be funds available for the payment of su…

43-606. PAYMENT -- APPORTIONMENT OF BENEFITS. Whenever the electors shall have authorized an issue of refunding bonds as herein provided, the board of directors shall, as soon thereafter as practicable and before the issuance or sale of any such refunding bonds, determine the ben…

43-607. HEARINGS -- CONFIRMATION OF PROCEEDINGS. The proceedings of the board of directors for apportioning such benefits and the giving of notice of hearings for such purposes shall be substantially the same as may be provided by law for the apportionment of benefits in the case…

43-608. LEVY AND COLLECTION OF TAXES. The board of directors of the district shall annually at the time provided by law for making tax levies for original bond issues, or as soon thereafter as practicable, levy a separate tax for the purpose of discharging the interest upon and t…

43-609. LIEN OF TAXES. All taxes for interest on and for the redemption of such refunding bonds shall be a lien on the taxable property of the district prior to all other liens, except the lien of general, state, county and school district taxes. Taxes levied for the payment of i…

43-610. REFUNDING BONDS -- ISSUANCE UPON RESOLUTION OF BOARD. Whenever the board of directors of an irrigation district deems it for the best interests of the district to issue refunding bonds under this chapter without holding an election, a resolution may be adopted by the unan…

43-611. RESOLUTION AUTHORIZING BOND ISSUE TO STATE ISSUED UNDER THIS ACT. Whenever an irrigation district desires to issue refunding bonds under the authority conferred by sections 43-601--43-610, the board of directors of such district shall determine whether the taxes and asses…

43-612. LIABILITY OF TRACTS OF LAND LIMITED. When refunding bonds are issued under this act no tract or parcel of land against which benefits have been apportioned or assessed for the payment thereof shall be liable for the payment of more than the amount of the benefits so appor…

43-613. PAYMENT OF ASSESSMENT A BAR TO FURTHER ASSESSMENTS. Upon payment of the full amount of benefits apportioned or assessed against any parcel of land, with interest as aforesaid, such land shall thereafter be forever relieved from the payment of any taxes or assessments levi…

43-614. EMERGENCY FUND -- LEVY AND COLLECTION -- DISBURSEMENT. The board of directors shall provide an emergency fund which may be used for both or either of the following purposes, to-wit: For temporarily supplementing the bond fund in case of deficiencies due to accidents, deli…

43-615. PAYMENT OF ASSESSMENTS IN CASH, COUPONS OR BONDS. Any taxes levied for the payment of refunding bonds issued under the provisions of this act, except taxes levied for the emergency fund, may be paid in matured coupons or matured or unmatured bonds for the payment of which…

43-616. CERTIFICATE ISSUED UPON PAYMENT OF BENEFITS APPORTIONED AGAINST LAND AND RECORDED. Whenever the full amount of benefits apportioned against any parcel of land, with interest as herein provided, has been paid, the district shall issue to the owner or person making such pay…

43-617. MAINTENANCE FUND REPOSITORY OF UNEXPENDED MONEYS. Any money remaining in the emergency fund after all such refunding bonds have been paid with interest, and all lands and the proceeds from the sale of lands acquired by the district under taxes levied for the payment of su…

43-701. PREPARATION OF ASSESSMENT BOOK -- LEVY OF ASSESSMENTS. (1) The secretary of the board of directors shall be the assessor of the district, and on or before August 1 of each year shall prepare an assessment book containing a full and accurate list and description of all of …

43-701A. REHABILITATION OF IRRIGATION WORKS -- LEVY FOR PRELIMINARY STUDY COSTS. If the rehabilitation, reconstruction or replacement of irrigation works is determined necessary by the board of directors and a bond issue authorized by section 43-401A, Idaho Code, or other financi…

43-701B. FLAT RATE ASSESSMENTS FOR TRACTS OF ONE ACRE OR LESS. Notwithstanding the provisions of section 43-701, Idaho Code, whenever the cost of making and collecting assessments against residential tracts, one (1) acre or less in size, is determined by the board of directors to…

43-701C. FLAT RATE ASSESSMENTS -- PREPARATION AND CERTIFICATION OF LISTS -- CHANGES IN LEGAL DESCRIPTIONS. As soon as possible after the board of directors determines to make flat rate assessments as provided in section 43-701B, Idaho Code, the treasurer of the district shall pre…

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…