US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 7
                      LEVY AND COLLECTION OF ASSESSMENTS
    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 returned to the irrigation
district if the assessment is not paid within three (3) years of the date on
which it is due, and upon return of any such assessment the district shall be
responsible for collection thereof, and the county officers shall be relieved
of any further responsibility for collection of that assessment. Entry of
delinquent assessments and the penalties thereon by the tax collector in
accordance with chapter 10, title 63, Idaho Code, shall constitute compliance
with the provisions of sections 43-710 and 43-711, Idaho Code, and the
treasurer of the district shall not be required to make any separate
delinquency entry with respect to any parcel of property to which this section
applies.