2005 Idaho Code - 50-1721A — SEGREGATION OF ASSESSMENTS

                                  TITLE  50
                            MUNICIPAL CORPORATIONS
                                  CHAPTER 17
                          LOCAL IMPROVEMENT DISTRICT
                            CODE -- GUARANTEE FUND
    50-1721A.  SEGREGATION OF ASSESSMENTS. Whenever any land against which
there has been levied any special assessment by any municipality shall have
been sold in part or subdivided, the council of that municipality shall have
the power to order a segregation of the assessment.
    Any person desiring to have such a special assessment against a tract of
land segregated to apply to smaller parts thereof shall apply to the
municipality which levied the assessment. If the council determines that a
segregation should be made, it shall by ordinance order the clerk to make
segregation on the original assessment roll as directed in the ordinance. The
segregation shall be made as nearly as possible on the same basis as the
original assessment was levied, and the total of the segregated parts of the
assessment shall equal the assessment before segregation. The ordinance shall
describe the original tract, the amount and date of the original assessment,
and shall  define the boundaries of the divided parts and the amount of the
assessment chargeable to each part. A certified copy of the ordinance shall be
filed with the county recorder. The council may require, as a condition to the
order of segregation, that the person seeking it pay the municipality the
reasonable engineering and clerical costs incident to making the segregation.
No segregation need be made if the council shall find that by such segregation
the security of the lien for such assessment will be so jeopardized as to
reduce the security for any outstanding local improvement district obligations
payable from such assessment.