US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 7
                      LEVY AND COLLECTION OF ASSESSMENTS
    43-707A.  ACCEPTANCE OF BANK DRAFTS OR CHECKS. (1) Notwithstanding any
other provisions of title 43, Idaho Code, irrigation district treasurers may
accept personal or other nonguaranteed forms of bank drafts or checks if (1)
the remitter identifies by legal description the parcel for which the payment
is tendered, (2) the amount for which the draft or check is presented is the
exact amount of the assessment due, including, where a delinquency exists and
a tax deed has not been issued, penalties, interest and county redemption
fees. The following procedures shall be followed in processing payments by
bank drafts or checks:
    (a)  The assessment number of the identified parcel shall be entered on
    the draft or check.
    (b)  The treasurer shall prepare the current tax receipt or redemption
    certificate or both, and deliver them to the remitter. Such receipts shall
    be invalid, and shall so state, if payment of the draft or check is
    refused by the bank or other entity on which it is drawn. Any drafts or
    checks upon which payment has been refused will be noted in the records of
    the treasurer and notice of nonpayment shall be delivered to the county
    recorder. The notation and notice of nonpayment shall be sufficient
    reversal of any entries made upon the books of the district treasurer and
    upon the lien records of the county recorder.
    (c)  Notice shall be sent to the remitter that payment has not been
    received, that receipts and releases are therefore invalid and withdrawn
    and that the draft or check can be redeemed by payment with United States
    currency or a guaranteed bank draft or money order in the amount of the
    original draft or check plus the additional interest accrued, plus a
    repetition of the county filing fees and plus a handling charge not to
    exceed twenty-five dollars ($25.00).
    (2)  Full compliance with procedures enumerated in this section shall
exempt the treasurer from any personal liability for the acceptance of bank
drafts or checks.