US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 8
                      REPOSSESSION OF WATER RIGHTS UPON
                             ISSUANCE OF TAX DEED
    43-803.  NOTICE OF ELECTION BY DISTRICT -- RESERVATION OF TITLE TO WATER
RIGHT. To constitute an election as provided in section 43-801, [Idaho Code,]
the irrigation district shall, at least ten (10) days prior to the date of the
issuance of tax deed to the county treasurer on behalf of any taxing unit, or
at least ten days prior to the date of any sale of real property acquired by a
county on account of delinquent taxes, file with the county treasurer and the
clerk of the board of county commissioners of the county a notice in writing,
in substantially the following form:
    "Notice is hereby given that .... irrigation district has elected to
accept a cancellation of taxes in favor of said irrigation district and
constituting part of the taxes delinquent upon which tax deed may or has
issued and in lieu thereof to retain title to the water right for the purchase
of which the assessments in favor of the irrigation district were levied. The
property affected by this notice is described as follows, to wit:
(....)"
    Upon the issuance of a tax deed to any lands within an irrigation district
organized as aforesaid for delinquent taxes or a sale of any lands acquired by
a county on account of delinquent taxes, the receipt of this notice by the
county treasurer or the clerk of the board of county commissioners of the
county, substantially in form as herein provided, shall obligate the officer
accepting a deed on behalf of a taxing unit and/or the officers executing a
deed to lands acquired by the county for delinquent taxes, to reserve title to
the water right and title to said water right shall thereupon vest in the
irrigation district subject to redemption as hereinafter provided; provided,
however, said irrigation district shall as a prerequisite to withdrawal of
said water right from the lands and revesting thereof in said district, pay to
the county the amount paid by the county to the state as state taxes levied
against said lands from which said water right is to be withdrawn.