2005 Idaho Code - 43-2529 — DELINQUENT CERTIFICATES

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 25
                         LOCAL IMPROVEMENT DISTRICTS
    43-2529.  DELINQUENT CERTIFICATES. As soon as any assessment or
installment thereof, of any local improvement district shall become
delinquent, the treasurer shall, if such assessment be collected in one (1)
payment, mark the same delinquent on the assessment roll, or if for an
installment of an assessment, on the local improvement installment docket, and
shall add to the amount shown on said assessment roll, or installment docket,
a penalty of two percent (2%) thereon. Within ten (10) days thereafter the
treasurer shall prepare and issue to the district in which such local
improvement district is located, a delinquency certificate to the property
included in each such delinquent assessment or installment, which certificate
shall have the force and effect of a sale of said property to the district for
the amount of the delinquent assessment or installment plus penalty, said
certificate shall bear date as of the time such assessment or installment
became delinquent and shall be for the amount thereof plus the penalty charged
thereon. Such certificate shall contain: the description of the property to be
sold; the name of the person assessed, if known, or if unknown, that fact; the
amount of the assessment or installment, plus penalty thereon; the number of
the assessment and the name of the local improvement district in which
assessed; and the date when such certificate will go to deed and shall bear
interest from date thereof at the rate of ten percent (10%) per annum. Such
certificates shall be made in duplicate, bound together in books in numerical
order and filed in the office of the treasurer; provided, that after one (1)
such certificate has been issued no further delinquency certificate shall be
issued for subsequent installments of the same assessment, except as
hereinafter provided, and whenever any subsequent installment shall thereafter
become delinquent the treasurer shall so mark the same in the installment
docket and add the penalty thereto, as hereinbefore provided, and the same
shall draw interest at the rate of ten percent (10%) per annum from date of
delinquency until the end of the month in which it is paid.