US Laws, Codes, Statutes & Cases

                                  TITLE  42
                       IRRIGATION AND DRAINAGE -- WATER
                            RIGHTS AND RECLAMATION
                                  CHAPTER 29
                              DRAINAGE DISTRICTS
    42-2936.  ASSESSMENTS ENTERED AS TAX LIENS -- INSTALMENTS. A similar
transcript duly certified by the clerk which shall contain a list of the names
of all persons and corporations benefited by said improvement and the amount
of the assessment upon each lot, parcel or governmental subdivision shall be
by said clerk filed with the auditor of the county, who shall immediately
enter the same upon the tax rolls of his office, as provided by law for the
entry of other taxes, against the land of each of the said persons named in
the list, together with the amounts thereof; and the same shall be subject to
the same interest and penalties in case of delinquency as in case of general
taxes and shall be collected in the same manner as other taxes and subject to
the same right of redemption, and the lands sold for the collection of said
taxes shall be subject to the same right of redemption, as the sale of lands
for general taxes; provided, that said assessment shall not become due and
payable except at such time or times and in such amounts as may be designated
by the board of commissioners of said drainage district, which designation
shall be made to the county auditor by said board of commissioners of said
drainage district, by serving written notice upon the county auditor
designating the time and the amount of the assessment, said assessment to be
in proportion to the benefits to become due and payable, which amount shall
fall due at the time of the falling due of general taxes, and the amount so
designated shall be added by the auditor to the general taxes of said person,
persons or corporation, according to said notice, upon the assessment rolls in
his said office, and collected therewith: provided further, that no one call
for assessment by said commissioners shall be in amount to exceed twenty per
cent (20%) of the actual amount necessary to pay the cost of proceedings, and
the establishment of said district and drainage system and the cost of
construction of said work. In all calls for assessments made under the
provisions hereof for the payment or retirement of any bonds or warrants
issued subsequent to February 25, 1935 the commissioners shall itemize the
various items for which a call is made, specifying the percentage called
against the assessment roll for bond interest, bond redemption, warrant
interest, warrant redemption, operation and maintenance and any other purpose
for which a call is made. The board by resolution shall, prior to any call for
the payment or retirement of any bonds or warrants issued subsequent to
February 25, 1935, determine separately the interest requirement for bonds and
warrants outstanding and shall not make a call or levy for interest payment in
excess of the actual amount required stated separately. Calls made for the
payment of such prior bonds and warrants issued prior to September 25, 1935 as
to itemization thereof, as to the specification of the percentage called
against the assessment roll for the foregoing purposes and as to the separate
determination of interest requirements for the payment of outstanding bonds
and warrants and as to the call or levy in amount for interest or principal
payments or for the payment of funding or refunding bonds issued heretofore or
hereafter to fund or to refund or to pay any of said prior warrants or bonds,
shall be as provided by the statutes of Idaho in effect prior to February 25,
1935.