Idaho Code tit. 43, ch. 7 – Levy and Collection of Assessments | Midpage

Collections
Idaho Statutes

Chapter 7

Idaho Code tit. 43, ch. 7

Levy and Collection of Assessments

43-701Preparation of assessment book — Levy of assessments.43-701ARehabilitation of irrigation works — Levy for preliminary study costs.43-701BFlat rate assessments for tracts of one acre or less.43-701CFlat rate assessments — Preparation and certification of lists — Changes in legal descriptions.43-701DFlat rate assessments — Collection by county officers.43-701EFlat rate assessments — Special handling of unpaid assessments on property exempt from general taxation.43-701FFlat rate assessments — Assessment and collection expenses.43-701GFlat rate assessments — Accelerated collection of indebtedness.43-701HFlat rate assessments — Water rights not affected.43-701IRecharge projects — Levy for preliminary study costs — Purchase or lease of water.43-701DDFlat rate assessments — Collection by district.43-702Notice of correction of assessments.43-703Board of correction.43-704Levy of assessments.43-705Subsequent levy when first void for irregularity.43-706Lien of assessment.43-707Payment of assessments — When delinquent.43-707AAcceptance of personal or other nonguaranteed forms of payment.43-708Delinquent assessments — Entry on roll — Effect — Penalties for delinquencies.43-709Delinquent assessments — Certificate of amount collected.43-710List of delinquency entries where redemptions not made.43-711Delinquency list — Filing of certified copy.43-712Redemption.43-713Alternate system of payment in instalments of delinquent assessments of districts.43-714Restricting application of alternate system of payment.43-714ADefinitions.43-715Delinquent assessments — Sale of rights to tax deed — Purchaser’s rights after redemption period.43-716Delinquent assessments — Issuance of tax deed — removal of water from land.43-717Delinquency entries — Service of notice of pending issuance of tax deed — Exclusive procedure for judicial review.43-718Affidavit of compliance.43-719Delinquent assessments — Hearing and issuance of tax deed.43-720Tax deed — Recitals — Effect as evidence — Title conveyed.43-721Tax deed as evidence.43-722Application of preceding sections.43-723Application of sections replaced.43-724Tax deed — Short form.43-725State lands subject to assessment.43-726Sale for assessments — Limitation of actions to determine validity — Tender.43-727County officers — Collection of district assessments.43-728County officers — District bond and contract obligations — Levy and collection of assessments.43-729Collection by county officers — Reversion to plan of collection by district treasurer.43-730Contracts with cities, irrigation lateral districts or other entities in lieu of charges, levies and assessments.43-731Water held in trust.43-732Certain lands may be assessed at different amounts — Additional service charge.43-733Assessments for Measures to Protect District Facilities.