2013 Idaho Statutes
Title 43 - IRRIGATION DISTRICTS
Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS
Section 43-732 - CERTAIN LANDS MAY BE ASSESSED AT DIFFERENT AMOUNTS -- ADDITIONAL SERVICE CHARGE.
(2) Notwithstanding any provisions of sections 43-701 and 43-1824, Idaho Code, to the contrary, an irrigation district which assesses land in the district under the provisions of chapters 7 and 18, title 43, Idaho Code, may, at the discretion of the board of directors, assess a service charge, in addition to the regular assessment, against subdivided and small tract lands that have appurtenant water rights and to which irrigation water is furnished or is available for delivery, when delivery of water to these lands requires operation, construction and maintenance costs substantially greater than operation, construction and maintenance costs involved in delivering water to the majority of other lands in the district. All such small tract or subdivided lands shall be placed in groupings of two (2) acres or less, or more than two (2) acres but not more than ten (10) acres, and each grouping shall be assessed as a single class.
History:
[43-732, as added by 1973, ch. 63, sec. 1, p. 104.]
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