2005 Idaho Code - 38-1014 — ASSESSMENTS ENTERED AS TAX LIENS -- INSTALLMENTS

                                  TITLE  38
                        FORESTRY, FOREST PRODUCTS AND
                              STUMPAGE DISTRICTS
                                  CHAPTER 10
                              STUMPAGE DISTRICTS
    38-1014.  ASSESSMENTS ENTERED AS TAX LIENS -- INSTALLMENTS. A similar
transcript duly certified by the said clerk, which shall contain a list of the
names of all persons and corporations benefited by said improvements and the
amount of the assessment upon each acre, parcel or governmental subdivision
shall be by said clerk filed with the auditor of the county, who shall
immediately enter the same upon the tax rolls of his office, as provided by
law for the entry of other taxes, against the land of each of the said persons
named in the list, together with the amount thereof. The same shall be subject
to the same interest and penalties in case of delinquency as in case of
general taxes and shall be collected in the same manner as other taxes and
subject to the same rights of redemption. The land sold for the collection of
said taxes shall be subject to the same rights of redemption as lands sold for
general taxes: provided, that the said assessment shall not become due and
payable except at such time or times and in such amounts as may be designated
by the stumpage commissioners of said stumpage district, which designation
shall be made to the county auditor by said stumpage commissioners of said
stumpage district by serving written notice upon the county auditor
designating the same and the amount of the assessment, said assessment to be
in proportion to the sums to become due and payable, which amount shall fall
due at the time of the falling due of general taxes, and the amounts so
designated shall be added by the auditor to the general taxes of said person,
persons or corporation, according to said notice, upon the assessment rolls in
his said office, and collected therewith: and, provided further, that no one
call for assessment by said stumpage commissioners shall be in an amount to
exceed ten per cent (10%) of the actual amount necessary to pay the cost of
proceeding and the establishment of said district and the stumping of said
land for each year after the commencement of said work of removing the stumps
therefrom.