42-5123. ENTRY OF DELINQUENT ASSESSMENTS — FILING OF DELINQUENCY LIST. On or before the 15th day of January of each year the treasurer shall enter the amount of all delinquent assessments upon the assessment book, which entry shall be considered to be dated as of the first day of January. Such entry shall have the force and effect of a sale to the treasurer of the district as grantee in trust for the district of all property to which a lien has attached as a result of such unpaid assessments.
The treasurer shall compile a list of such delinquency entries which shall contain the names of the persons or entities to whom the assessments were directed and the amount of such delinquent assessments together with the amount of the penalties to be added thereto. A certified copy of the delinquency list shall be filed with the county recorder of each county in which the properties affected by such delinquent assessments are located, and the treasurer shall then provide by certified mail a notice of delinquency to each water user having a delinquent assessment.
History:
[42-5123, added 1987, ch. 349, sec. 1, p. 775.]
Structure Idaho Code
Title 42 - IRRIGATION AND DRAINAGE -- WATER RIGHTS AND RECLAMATION
Chapter 51 - GROUND WATER MANAGEMENT DISTRICTS
Section 42-5101 - LEGISLATIVE INTENT.
Section 42-5102 - GROUND WATER MANAGEMENT DISTRICT FORMATION.
Section 42-5103 - FORMATION OF DISTRICT — DECLARATION BY DIRECTOR.
Section 42-5105 - CITIES — MANNER OF VOTING FOR DIRECTORS.
Section 42-5106 - WATER USERS OTHER THAN CITIES — QUALIFICATIONS FOR VOTING.
Section 42-5107 - REGISTRATION REQUIRED.
Section 42-5108 - NOTICE OF ELECTION.
Section 42-5109 - CONDUCT OF ELECTIONS.
Section 42-5110 - CANVASS OF RETURNS — DECLARATION OF WINNERS.
Section 42-5111 - BOARD OF DIRECTORS — OFFICERS — MEETINGS — COMPENSATION — VACANCIES.
Section 42-5112 - POWERS AND DUTIES OF BOARD OF DIRECTORS.
Section 42-5113 - LEVY OF ASSESSMENTS.
Section 42-5114 - POWER TO INCUR INDEBTEDNESS — ASSESSMENTS TO SECURE REPAYMENT.
Section 42-5115 - ELECTION FOR INDEBTEDNESS — REFERENDUM PETITION.
Section 42-5116 - JUDICIAL EXAMINATION.
Section 42-5117 - JUDICIAL PROCEEDINGS TO TEST VALIDITY.
Section 42-5118 - TAX EXEMPTION.
Section 42-5119 - LIBERAL CONSTRUCTION.
Section 42-5120 - LENDING INSTITUTIONS — RIGHT TO COMPEL ASSESSMENTS — ALTERNATIVE REMEDY.
Section 42-5121 - LIEN OF ASSESSMENT.
Section 42-5122 - PAYMENT OF ASSESSMENTS — WHEN DELINQUENT — INTEREST AND PENALTIES.
Section 42-5123 - ENTRY OF DELINQUENT ASSESSMENTS — FILING OF DELINQUENCY LIST.
Section 42-5124 - REDEMPTION AND SALE OF PROPERTY SUBJECT TO DELINQUENT ASSESSMENTS.
Section 42-5125 - WATER USERS SUBJECT TO INCLUSION WITHIN THE DISTRICT.
Section 42-5126 - EXCLUSION FROM THE DISTRICT — PROCEDURE — GROUNDS FOR EXCLUSION.
Section 42-5127 - HEARING — NOTICE — ENTRY OF ORDER.
Section 42-5129 - EFFECT OF EXCLUSION ON LIABILITY FOR ASSESSMENTS.