2005 Idaho Code - 43-321 — SPECIAL ASSESSMENTS -- ELECTIONS -- COLLECTION OF ASSESSMENTS -- DELINQUENT LIST

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 3
                             POWERS AND DUTIES OF
                              BOARD OF DIRECTORS
    43-321.  SPECIAL ASSESSMENTS -- ELECTIONS -- COLLECTION OF ASSESSMENTS --
DELINQUENT LIST. The board of directors may, at any time when in their
judgment it may be advisable, call a special election and submit to the
qualified electors of the district the question whether or not a special
assessment shall be levied for the purpose of raising money to be applied to
any of the purposes provided in this title, and shall, at the same time, fix a
date upon which such assessment shall become delinquent, which date shall be
not less than sixty (60) days nor more than ninety (90) days from the date of
said meeting of said board. Such election must be called upon the notice
prescribed, and the same shall be held, and the result thereof determined and
declared, in all respects in conformity with the provisions of section
43-401[, Idaho Code]. The notice must specify the amount of money proposed to
be raised, and the purpose for which it is intended to be used. At such
elections the ballots shall contain the words "Assessment .... yes" or
"Assessment .... no." If two[-]thirds (2/3) or more of the votes cast are
"Assessment .... yes," the board shall immediately levy an assessment
sufficient to raise the amount voted.
    The assessment so levied shall be computed and entered on the assessment
roll by the secretary of the board, and within ten (10) days after such
assessment, the secretary must deliver the assessment book to the treasurer of
the district who shall, within ten (10) days after receipt of such book,
publish a notice in a newspaper published in each county in which any portion
of the district may lie, that said assessments are due and payable and will
become delinquent at six o'clock p.m. of the day fixed by the board of
directors, naming such day and date, and also the times and places at which
the payment of the assessment may be made; which notice shall be published for
a period of two (2) weeks.
    The treasurer must attend at the times and places specified in the notice
to receive assessments which must be paid in lawful money of the United
States. Within fifteen (15) days after the delinquent date as fixed by the
board of directors, said treasurer shall begin the preparation of the
delinquent list, which delinquent list shall contain a description of all the
tracts of land upon which such special assessments are delinquent, and the
amount of such assessment against each of the said tracts, and the name of the
owner as shown on the assessment book. And on or before thirty (30) days
thereafter, the treasurer shall complete said delinquent list, shall properly
certify the same, and prepare a duplicate thereof; and deliver the delinquent
list to the secretary of the district. At the same time the treasurer must
commence to publish the delinquent list and publication shall continue three
(3) weeks and must contain the names of the owners, a description of the
property delinquent at that time, the amount of assessments and penalties and
the costs due, opposite each name and description. After said publication
shall have been made for the first time the treasurer shall collect
twenty-five (25) cents in addition to the assessment and penalties on each
description of lands published. The treasurer must append and publish with the
delinquent list a notice that unless the assessments delinquent, together with
penalties and costs, are paid, the real property upon which said assessments
are made will be sold at public auction on the first Tuesday in September
following date of notice. The publication must be made in some newspaper
published in the district, if it can be so published, and if it cannot be so
published, then in some newspaper published in the county in which the office
of the board of directors is situated; and if it cannot be so published, then
by posting in not less than three (3) places in said district, one (1) of
which shall be at the door of the office of said board of directors.
    The place of such sale shall be at the office of said board of directors.
The treasurer, as soon as he has made the publication required, must file with
the secretary proof of such publication by affidavit, or like proof of posting
in case such notice was posted as herein required. Such sales and all
proceedings thereafter shall be in accordance with the provisions of sections
4392 to 4401, both inclusive, or [of] Idaho Compiled Statutes, where not in
conflict herewith.
    When collected such assessments shall be paid into the district treasury
for the purposes provided in the notice of such special election.