2005 Idaho Code - 42-4219 — PAYMENT OF ASSESSMENTS -- WHEN DELINQUENT -- INTEREST AND PENALTIES

                                  TITLE  42
                       IRRIGATION AND DRAINAGE -- WATER
                            RIGHTS AND RECLAMATION
                                  CHAPTER 42
                            GROUND WATER RECHARGE
    42-4219.  PAYMENT OF ASSESSMENTS -- WHEN DELINQUENT -- INTEREST AND
PENALTIES. Assessments shall be due and payable on or before December 31 of
each year. On or before the first day of December, the treasurer of the
district shall publish a notice for a period of not less than two (2) weeks in
a newspaper published or having general circulation in each of the counties in
which any part of the district is situated setting forth the date by which
assessments must be paid and the times and places at which payment may be
made.
    Assessments unpaid on December 31 shall be delinquent and shall bear
interest at the rate of eight percent (8%) per annum until paid. Delinquent
assessments, in addition, shall be subject to a penalty in the amount of fifty
cents ($.50) per second foot of water the water user is entitled to
appropriate under the water right or rights forming the basis of his
assessment.
    The maximum annual assessment limitation specified in section 42-4215,
Idaho Code, shall apply only to the amount of the assessment itself, and the
interest and penalty herein prescribed shall be collectible along with the
amount of the delinquent assessment, notwithstanding that the assessment
itself is at the maximum specified in that section.