2013 Idaho Statutes
Title 43 - IRRIGATION DISTRICTS
Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS
Section 43-714A - DEFINITIONS.

(1) "District" means an irrigation district organized under the provisions of title 43, Idaho Code.

(2) "Board" means the board of directors of a district.

(3) "Treasurer" means the duly appointed officer of an irrigation district, and his or her deputies or employees. Such treasurer acts as ex officio tax collector for the purposes of this chapter.

(4) The term "delinquent assessments" as herein used shall be deemed and construed to include all general and special assessments and charges for operation and maintenance, bond or loan contract payments, or other authorized expenditures, entered in irrigation district assessment rolls, not paid when due, and collectible in the manner provided in chapter 7, title 43, Idaho Code.

(5) "Facsimile" means the reproduction or supplying of an exact copy from an original document.

(6) "Party in interest" means a person or persons, partnership, corporation, business venture, or other entity which holds a valid and legally binding purchase contract, mortgage or deed of trust, properly recorded, in and for the property for which a delinquency entry has been made.

(7) "Record owner or owners" means the person or entity in whose name or names the property stands upon the records in the county recorder's office. Where the record owners are husband and wife at the time the notice described in section 43-717, Idaho Code, shall issue, notice to one (1) spouse shall be deemed and imputed as notice to the other spouse.

(8) "Tax certificate" means a written assignment of a district's right to a tax deed as provided in section 43-715, Idaho Code.