43-606. PAYMENT — APPORTIONMENT OF BENEFITS. Whenever the electors shall have authorized an issue of refunding bonds as herein provided, the board of directors shall, as soon thereafter as practicable and before the issuance or sale of any such refunding bonds, determine the benefits which will accrue to each of the several tracts or subdivisions of land within such irrigation district from the issuance of such refunding bonds; and the amount of such refunding bond issue shall be apportioned or distributed over such tracts or subdivisions of land in proportion to such benefits; and the amount so apportioned or distributed to each of said tracts or subdivisions shall be and remain the basis for levying all taxes for the payment of the principal and interest of such refunding bonds. The board of directors shall make, or cause to be made, a list of such apportionment or distribution of benefits, which list shall contain a complete description of each tract or subdivision of land within such district, with the amount and rate per acre of such apportionment or distribution of benefits, and the name of the owner thereof, if known; or the same may be shown on the map of the district with the rate per acre of such apportionment entered or designated thereon: provided, that where all lands on any map or sections of a map are assessed at the same rate a general statement to that effect shall be sufficient. Said list or map shall be made in duplicate, and one (1) copy shall be filed in the office of the department of water resources and one (1) copy shall remain in the office of the board of directors for public inspection. Whenever thereafter any assessment is made or tax levied for the payment of interest or principal of such refunding bonds, it shall be spread upon the lands in the same proportion as the assessment of benefits, and the whole amount of the assessment of benefits shall equal the amount of such refunding bonds.
History:
[(43-606) 1915, ch. 142, sec. 6, p. 299; reen. C.L., sec. 2406l; C.S., sec. 4380; I.C.A., sec. 42-606.]
Structure Idaho Code
Title 43 - IRRIGATION DISTRICTS
Section 43-601 - REFUNDING BONDS AUTHORIZED.
Section 43-602 - ELECTION TO AUTHORIZE.
Section 43-603 - AMOUNT — DATES OF MATURITY — RATE OF INTEREST.
Section 43-604 - SALE, EXCHANGE AND REGISTRATION.
Section 43-605 - NONPAYMENT WHEN DUE.
Section 43-606 - PAYMENT — APPORTIONMENT OF BENEFITS.
Section 43-607 - HEARINGS — CONFIRMATION OF PROCEEDINGS.
Section 43-608 - LEVY AND COLLECTION OF TAXES.
Section 43-609 - LIEN OF TAXES.
Section 43-610 - REFUNDING BONDS — ISSUANCE UPON RESOLUTION OF BOARD.
Section 43-611 - RESOLUTION AUTHORIZING BOND ISSUE TO STATE ISSUED UNDER THIS ACT.
Section 43-612 - LIABILITY OF TRACTS OF LAND LIMITED.
Section 43-613 - PAYMENT OF ASSESSMENT A BAR TO FURTHER ASSESSMENTS.
Section 43-614 - EMERGENCY FUND — LEVY AND COLLECTION — DISBURSEMENT.
Section 43-615 - PAYMENT OF ASSESSMENTS IN CASH, COUPONS OR BONDS.
Section 43-616 - CERTIFICATE ISSUED UPON PAYMENT OF BENEFITS APPORTIONED AGAINST LAND AND RECORDED.
Section 43-617 - MAINTENANCE FUND REPOSITORY OF UNEXPENDED MONEYS.