US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 9
                            CONSTRUCTION WORK AND
                           ACQUIREMENT OF PROPERTY
    43-905.  PAYMENT OF EXPENSES -- MAINTENANCE TOLLS -- ACCOUNTS OF OFFICERS.
The cost and expense of purchasing and acquiring property and constructing
works and improvements to carry out the formulated plan, shall be paid out of
the construction fund.
    For the purpose of defraying the expenses of the organization of the
district, and of the care, operation, management, repair and improvement of
such portion of said canal and works as are completed and in use, including
salaries of officers and employees, the board may fix rates of tolls and
charges for use of water from the canals and irrigation works and plants or
equipment of the district, and in addition thereto may provide for the payment
of such expenses, either in whole or in part, by levy of assessments therefor,
as provided in section 43-701[, Idaho Code]. Where a toll is fixed for the
payment of part of such expenditures and an assessment levied for the
remainder, any portion of such toll, remaining unpaid at the time fixed for
levying the next annual assessment, in the discretion of the board may be
added to and become part of the assessment against the land delinquent in the
payment of such toll; and where both a toll is fixed and assessment levied for
the same expenditures, the amount paid as toll may be applied as credit upon
such assessment. The board in its order fixing or levying such tolls may fix
the date or dates on or before which the same must be paid, may make the same
payable in advance of the delivery of any water during the year for which the
same are fixed, and may make provision for the collection thereof and the
keeping of a toll book by the district treasurer. The procedure for levying
and collection of assessments, where not provided for in sections 43-701 and
43-703, [Idaho Code,] shall conform to the provisions of this title relating
to the payment of principal and interest of bonds. All assessments shall be
listed and carried out in the regular assessment book and collected by the
treasurer at the time and in the manner of the regular annual assessment. All
special assessments are a lien on the lands assessed from the time when they
are ordered.
    Whenever an assessment book or toll book shall be delivered to the
treasurer, the secretary shall charge the treasurer with the total amount of
the various amounts as carried out in said books. On the second Monday of
January in each year, the treasurer shall make a semiannual statement with the
secretary and deliver to the secretary a statement in brief of all assessments
delinquent at that time, and account for all sums therefor collected. The
treasurer shall make such settlements for tolls at such times as may be
ordered by the board. On the second Monday of July the treasurer shall make
final settlement with the secretary and deliver to the secretary a duplicate
delinquent list and account for all sums not shown on said delinquent list.
The secretary shall then charge the treasurer with the amount of said list and
penalties added, and upon receiving the affidavit of publication thereof, he
shall charge the treasurer with twenty-five cents (25¢) additional for each
description published. On the first Monday after the sale, the treasurer shall
make final settlement for assessments by receiving credit for the property
sold to the district and accounting for all the balance.