2005 Idaho Code - 42-3714 — ASSESSMENTS ENTERED AS TAX LIENS IN INSTALMENTS

                                  TITLE  42
                       IRRIGATION AND DRAINAGE -- WATER
                            RIGHTS AND RECLAMATION
                                  CHAPTER 37
                       WATERSHED IMPROVEMENT DISTRICTS
    42-3714.  ASSESSMENTS ENTERED AS TAX LIENS IN INSTALMENTS. Upon the
entering of the resolution and no appeal therefrom being filed within the time
allowed for such appeal the directors shall transmit to the county auditor a
list of all tracts of land so benefited, together with the amount of the
assessment upon each tract, and the name of the owner or owners of each said
tract. The county auditor shall immediately enter the same upon the tax rolls
of the county against the designated lands, together with the amounts of said
assessments. Said assessments shall be subject to the same interest and
penalties in case of delinquency as in the case of general taxes, and shall be
collected in the same manner as in the case of general taxes, and the lands
sold for the collection of said assessment shall be subject to the same right
of redemption as lands sold for the collection of general taxes; provided,
that the said assessments shall not become due and payable except at such time
or times and in such amounts as may be designated by the directors, which
designation shall be made to the county auditor by the directors by serving
written notice upon the county auditor designating the time and the amount of
the assessment, and the amount so designated shall be added by the auditor to
the general taxes of the owner or owners of said lands and collected
therewith, and providing further, that no one yearly call for assessment by
said directors shall be in an amount to exceed ten per cent (10%) of the
actual amount necessary to defray the costs of the construction of the said
improvement or project. The assessments so levied shall constitute liens
against the designated tracts of land.