US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 7
                      LEVY AND COLLECTION OF ASSESSMENTS
    43-732.  CERTAIN LANDS MAY BE ASSESSED AT DIFFERENT AMOUNTS -- ADDITIONAL
SERVICE CHARGE. (1) Notwithstanding any provision of sections 43-701 and
43-1824, Idaho Code, to the contrary, an irrigation district which assesses
land in the district under the provisions of chapters 7 and 18, title 43,
Idaho Code, may assess any land within the district to which the district
furnishes or supplies water for irrigation purposes which: (a) Lies above the
level of the canals or ditches of the district and is irrigated by pumping by
the landowner, or (b) Is irrigated by a partial, supplemental or intermittent
supply of water from the district, or (c) Is irrigated by water of the
district which is subject to prior use by other lands within the district; in
such amount as the board determines to be just, taking into consideration the
benefit to the land assessed and extra expenses, if any, of the landowner or
holder, in using such water, but such amount may not exceed the amount
assessed against irrigable acres lying below the level of the canals or
ditches of the district.
    (2)  Notwithstanding any provisions of sections 43-701 and 43-1824, Idaho
Code, to the contrary, an irrigation district which assesses land in the
district under the provisions of chapters 7 and 18, title 43, Idaho Code, may,
at the discretion of the board of directors, assess a service charge, in
addition to the regular assessment, against subdivided and small tract lands
that have appurtenant water rights and to which irrigation water is furnished
or is available for delivery, when delivery of water to these lands requires
operation, construction and maintenance costs substantially greater than
operation, construction and maintenance costs involved in delivering water to
the majority of other lands in the district. All such small tract or
subdivided lands shall be placed in groupings of two (2) acres or less, or
more than two (2) acres but not more than ten (10) acres, and each grouping
shall be assessed as a single class.