2018 Idaho Statutes
Title 50 - MUNICIPAL CORPORATIONS
Chapter 17 - LOCAL IMPROVEMENT DISTRICT CODE — GUARANTEE FUND
Section 50-1721 - LIEN OF ASSESSMENT — FORECLOSURE.

Universal Citation: ID Code § 50-1721 (2018)
50-1721. LIEN OF ASSESSMENT — FORECLOSURE. Assessments levied to pay the cost and expense of any improvement authorized by the provisions of this code, or any law of this state, shall constitute a lien upon and against the property upon which such assessment or assessments are made and levied from and after the date upon which the ordinance levying such assessment or assessments is passed, which lien shall be superior to the lien of any mortgage or other encumbrance, whether prior in time or not, and shall constitute such lien until paid, and until paid, such lien shall not be subject to extinguishment for any reason whatsoever, including but not limited to the sale of the property assessed on account of the nonpayment of general taxes or the conveyance of such property by any means to the United States of America, or any agency thereof, the state of Idaho, or any county, city, school district, junior college district or other public body, agency or taxing unit in said state. When bonds have not been issued and said assessments made payable in installments as herein provided, such assessments shall be collected, or the property therein shall be foreclosed and sold for such assessments and costs, in a suit for that purpose by the municipality.
Such suit shall be in the name of the municipality as plaintiff and against any one or more owners of property failing to pay such assessment or assessments as defendants. In any such proceedings where the court trying the same shall be satisfied that the improvements have been made or have been contracted for, which according to the true intent of this code would be properly chargeable to such property, a recovery shall be permitted and the lien enforced to the extent of the cost and expenses of the improvement which would be chargeable on such property notwithstanding any informality, irregularity or defect in any of the proceedings of such municipality or any of its officers, and such property shall be ordered sold for the payment of the assessment or assessments against it and the costs and expenses of such suit including reasonable attorney’s fees to be fixed by the court and prorated to each separate piece of property.

History:
[50-1721, added 1976, ch. 160, sec. 2, p. 583.]

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