US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 7
                      LEVY AND COLLECTION OF ASSESSMENTS
    43-707.  PAYMENT OF ASSESSMENTS -- WHEN DELINQUENT. Except in districts
which have prior to such assessment entered into contracts with the United
States requiring payments to the United States on or before December first of
that year, on or before the first day of November the secretary must deliver
the assessment book to the treasurer of the district, who shall within ten
(10) days publish a notice in a newspaper published in each county in which
any portion of the district may lie, that said assessments are due and payable
and will become delinquent at five o'clock p.m. on the twentieth day of
December next thereafter, and also the times and places at which the payment
of the assessments may be made, which notice shall be published for the period
of two (2) weeks. The treasurer must attend at the times and places specified
in the notice to receive assessments, which must be paid in lawful money of
the United States: provided, that maintenance warrants of the district may be
accepted as cash in the hands of the original owner for the payment of the
maintenance assessments; and that matured bonds of the district and the
accrued interest coupons detached from any of the bonds of the district, when
presented by landowners within the irrigation district, may be accepted as
cash in payment of assessments levied for bond interest and principal, and in
the event that the said bonds so used are of a greater denomination than the
said assessments the treasurer shall indorse upon said bond or bonds the
amount necessary to pay said assessment or assessments and the date of said
payment, and take a receipt from such bond holder for the amount so credited,
and either such receipt describing the bond so indorsed or such indorsement
shall be prima facie evidence that the said sum so indorsed has been paid on
said bond or bonds. He must mark the date of payment of any assessment in the
assessment book opposite the name of the person paying and give a receipt to
such person, specifying the amount of the assessment and the amount paid with
a description of the property assessed. On the twentieth day of December, at
five o'clock p.m. of each year, all unpaid assessments for the current year
are delinquent; provided, that if any person shall pay one-half (1/2) of his
assessment before they become delinquent as aforesaid, the remaining one-half
(1/2) shall not become delinquent until the twentieth day of June at five
o'clock p.m. of each year.
    Where subdivided parcels have been combined for assessment purposes as
permitted by section 43-701, Idaho Code, payment of any assessment against the
parcels in the combined area shall be made by the designated person or by
someone acting under his authority, by a single remittance or, if payment is
made in two (2) installments, then by two (2) remittances. It shall be the
responsibility of the owners of the parcels within the combined area to
determine their respective shares of the assessment and to provide funds to
the designated person for payment of their respective shares thereof.
    The treasurer of the district shall not be required to accept partial
payments of any installment of an assessment.