US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 7
                      LEVY AND COLLECTION OF ASSESSMENTS
    43-712.  DELINQUENT ASSESSMENTS -- REDEMPTION OF LAND. After delinquency
and prior to three (3) years from the date of entry of such delinquency, and
thereafter until assessment deed is issued by the treasurer, redemption of
lands may be made by paying to the treasurer an amount equal to the delinquent
assessments thereon, plus the penalty of two per cent (2%) thereon, together
with interest at the rate of eight per cent (8%) per annum from the date of
delinquency entry until paid. Upon redemption, the treasurer shall note the
redemption on the delinquent list and shall issue a redemption certificate in
triplicate, showing the name of the redemptioner, the amount paid in
redemption, description of lands redeemed, year in which assessment was
levied, and the delinquency entry number, delivering one (1) copy to the
redemptioner, and in case the land being redeemed has been included in a list
filed with the county recorder, he shall file one (1) copy with the county
recorder of the county in which the land is located, and thereupon the county
recorder shall enter the redemption opposite the corresponding entry in his
record of delinquent assessments, for which service he shall be entitled to
charge a fee as provided by section 31-3205, Idaho Code, which fee shall be
added to the amount necessary for redemption paid by the redemptioner, and be
transmitted to the county recorder by the district treasurer.
    If the property on which the assessments are delinquent is not redeemed
within the time hereinbefore limited, and if the assessment deed for the
delinquency is made by the treasurer to the district, such property may
nevertheless be redeemed by the owner thereof, or by any party in interest, up
to the time a sale of the property is made by the board of directors and deed
or contract for sale is delivered to the purchaser, by paying to the district
treasurer the amount of all unpaid assessments levied or assessed against the
said property to the time of redemption together with penalty and interest
thereon and also by paying assessments for the year or years since the date of
issuance of assessment deed to the district together with penalty and interest
thereon, and all costs incurred for a sale of the property by the district,
and the sum of two dollars ($2.00) for redemption deed from the district, and
all other fees and charges for redemption otherwise prescribed by law. All
assessments accruing against such property subsequent to the issuance of deed
to the district shall be extended by the treasurer and be computed according
to the authorized levies for the year or years to be extended. Upon payment to
the district treasurer of the amounts required to be paid as herein provided,
the district treasurer must issue a redemption deed to the redemptioner.