US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 7
                      LEVY AND COLLECTION OF ASSESSMENTS
    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 prepare a list
containing the legal description, the assessor's parcel number and the name
and last known address of the owner of record of each residential tract, one
(1) acre or less in size, assessed by the district for all purposes, and a
separate list in like manner for such tracts assessed only for drainage. The
list or lists may be certified by the treasurer to the county auditor of the
county in which the lands are situate. When an irrigation district includes
lands in more than one (1) county, separate lists may be prepared for each
county. When a tract lies partly in one (1) county and partly in one or more
other counties, only the portion in any county shall be included in the list
for that county if the treasurer is certifying a list or lists to the county
auditor. If the legal description of any tract or tracts on any such list
differs from the legal description as shown by the assessor's records, the
auditor shall notify the irrigation district treasurer of the discrepancy and
the description in the list shall be changed by the irrigation district
treasurer, by an addendum, to conform with the assessor's records; provided,
however, that where the discrepancy between the descriptions occurs because a
portion of the parcel lies outside the boundaries of the irrigation district,
no change in description shall be required, and the irrigation district
assessments shall be effective only as to the portions of any such parcel that
are within the boundaries of the irrigation district.