42-4219. PAYMENT OF ASSESSMENTS — WHEN DELINQUENT — INTEREST AND PENALTIES. Assessments shall be due and payable on or before December 31 of each year. On or before the first day of December, the treasurer of the district shall publish a notice for a period of not less than two (2) weeks in a newspaper published or having general circulation in each of the counties in which any part of the district is situated setting forth the date by which assessments must be paid and the times and places at which payment may be made.
Assessments unpaid on December 31 shall be delinquent and shall bear interest at the rate of eight percent (8%) per annum until paid. Delinquent assessments, in addition, shall be subject to a penalty in the amount of fifty cents ($.50) per second foot of water the water user is entitled to appropriate under the water right or rights forming the basis of his assessment.
The maximum annual assessment limitation specified in section 42-4215, Idaho Code, shall apply only to the amount of the assessment itself, and the interest and penalty herein prescribed shall be collectible along with the amount of the delinquent assessment, notwithstanding that the assessment itself is at the maximum specified in that section.
History:
[42-4219, added 1978, ch. 293, sec. 1, p. 735.]
Structure Idaho Code
Title 42 - IRRIGATION AND DRAINAGE -- WATER RIGHTS AND RECLAMATION
Chapter 42 - GROUND WATER RECHARGE
Section 42-4202 - AQUIFER RECHARGE DISTRICT — FORMATION.
Section 42-4203 - FORMATION OF DISTRICT — DECLARATION BY DIRECTOR.
Section 42-4205 - MUNICIPALITIES — MANNER OF VOTING FOR DIRECTORS.
Section 42-4206 - WATER USERS OTHER THAN MUNICIPALITIES — QUALIFICATIONS FOR VOTING.
Section 42-4207 - REGISTRATION REQUIRED.
Section 42-4208 - NOTICE OF ELECTION.
Section 42-4209 - CONDUCT OF ELECTIONS.
Section 42-4210 - CANVASS OF RETURNS — DECLARATION OF WINNERS.
Section 42-4211 - BOARD OF DIRECTORS — OFFICERS — MEETINGS — COMPENSATION — VACANCIES.
Section 42-4212 - POWERS AND DUTIES OF THE BOARD OF DIRECTORS.
Section 42-4213 - LEGAL TITLE TO PROPERTY.
Section 42-4214 - CONVEYANCE OF PROPERTY — ACTIONS.
Section 42-4215 - LEVY OF ASSESSMENTS.
Section 42-4216 - POWER TO INCUR INDEBTEDNESS — ASSESSMENTS TO SECURE REPAYMENT.
Section 42-4217 - LENDING INSTITUTIONS — RIGHT TO COMPEL ASSESSMENTS — ALTERNATIVE REMEDY.
Section 42-4218 - LIEN OF ASSESSMENT.
Section 42-4219 - PAYMENT OF ASSESSMENTS — WHEN DELINQUENT — INTEREST AND PENALTIES.
Section 42-4220 - ENTRY OF DELINQUENT ASSESSMENTS — FILING OF DELINQUENCY LIST.
Section 42-4221 - REDEMPTION AND SALE OF PROPERTY SUBJECT TO DELINQUENT ASSESSMENTS.
Section 42-4222 - MUNICIPALITIES — SPECIAL TAX TO PROCURE FUNDS FOR PAYMENT OF ASSESSMENTS.
Section 42-4223 - CONTRACTS TO RECEIVE BENEFITS.
Section 42-4224 - WATER USERS SUBJECT TO INCLUSION WITHIN THE DISTRICT.
Section 42-4225 - EXCLUSION FROM THE DISTRICT — PROCEDURE — GROUNDS FOR EXCLUSION.
Section 42-4226 - HEARING — NOTICE — ENTRY OF ORDER.
Section 42-4228 - EFFECT OF EXCLUSION ON LIABILITY FOR ASSESSMENTS.