43-701C. FLAT RATE ASSESSMENTS — PREPARATION AND CERTIFICATION OF LISTS — CHANGES IN LEGAL DESCRIPTIONS. As soon as possible after the board of directors determines to make flat rate assessments as provided in section 43-701B, Idaho Code, the treasurer of the district shall prepare a list containing the legal description, the assessor’s parcel number and the name and last known address of the owner of record of each residential tract, one (1) acre or less in size, assessed by the district for all purposes, and a separate list in like manner for such tracts assessed only for drainage. The list or lists may be certified by the treasurer to the county auditor of the county in which the lands are situate. When an irrigation district includes lands in more than one (1) county, separate lists may be prepared for each county. When a tract lies partly in one (1) county and partly in one or more other counties, only the portion in any county shall be included in the list for that county if the treasurer is certifying a list or lists to the county auditor. If the legal description of any tract or tracts on any such list differs from the legal description as shown by the assessor’s records, the auditor shall notify the irrigation district treasurer of the discrepancy and the description in the list shall be changed by the irrigation district treasurer, by an addendum, to conform with the assessor’s records; provided, however, that where the discrepancy between the descriptions occurs because a portion of the parcel lies outside the boundaries of the irrigation district, no change in description shall be required, and the irrigation district assessments shall be effective only as to the portions of any such parcel that are within the boundaries of the irrigation district.
History:
[43-701C, added 1982, ch. 103, sec. 2, p. 282; amn. 1988, ch. 137, sec. 3, p. 247.]
Structure Idaho Code
Title 43 - IRRIGATION DISTRICTS
Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS
Section 43-701 - PREPARATION OF ASSESSMENT BOOK — LEVY OF ASSESSMENTS.
Section 43-701A - REHABILITATION OF IRRIGATION WORKS — LEVY FOR PRELIMINARY STUDY COSTS.
Section 43-701B - FLAT RATE ASSESSMENTS FOR TRACTS OF ONE ACRE OR LESS.
Section 43-701D - FLAT RATE ASSESSMENTS — COLLECTION BY COUNTY OFFICERS.
Section 43-701F - FLAT RATE ASSESSMENTS — ASSESSMENT AND COLLECTION EXPENSES.
Section 43-701G - FLAT RATE ASSESSMENTS — ACCELERATED COLLECTION OF INDEBTEDNESS.
Section 43-701H - FLAT RATE ASSESSMENTS — WATER RIGHTS NOT AFFECTED.
Section 43-701I - RECHARGE PROJECTS — LEVY FOR PRELIMINARY STUDY COSTS — PURCHASE OR LEASE OF WATER.
Section 43-701DD - FLAT RATE ASSESSMENTS — COLLECTION BY DISTRICT.
Section 43-702 - NOTICE OF CORRECTION OF ASSESSMENTS.
Section 43-703 - BOARD OF CORRECTION.
Section 43-704 - LEVY OF ASSESSMENTS.
Section 43-705 - SUBSEQUENT LEVY WHEN FIRST VOID FOR IRREGULARITY.
Section 43-706 - LIEN OF ASSESSMENT.
Section 43-707 - PAYMENT OF ASSESSMENTS — WHEN DELINQUENT.
Section 43-707A - ACCEPTANCE OF PERSONAL OR OTHER NONGUARANTEED FORMS OF PAYMENT.
Section 43-708 - DELINQUENT ASSESSMENTS — ENTRY ON ROLL — EFFECT — PENALTIES FOR DELINQUENCIES.
Section 43-709 - DELINQUENT ASSESSMENTS — CERTIFICATE OF AMOUNT COLLECTED.
Section 43-710 - LIST OF DELINQUENCY ENTRIES WHERE REDEMPTIONS NOT MADE.
Section 43-711 - DELINQUENCY LIST — FILING OF CERTIFIED COPY.
Section 43-712 - DELINQUENT ASSESSMENTS — REDEMPTION OF LAND.
Section 43-713 - ALTERNATE SYSTEM OF PAYMENT IN INSTALMENTS OF DELINQUENT ASSESSMENTS OF DISTRICTS.
Section 43-714 - RESTRICTING APPLICATION OF ALTERNATE SYSTEM OF PAYMENT.
Section 43-714A - DEFINITIONS.
Section 43-716 - DELINQUENT ASSESSMENTS — ISSUANCE OF TAX DEED — GENERAL PROVISIONS.
Section 43-718 - AFFIDAVIT OF COMPLIANCE.
Section 43-719 - DELINQUENT ASSESSMENTS — HEARING AND ISSUANCE OF TAX DEED.
Section 43-720 - TAX DEED — RECITALS — EFFECT AS EVIDENCE — TITLE CONVEYED.
Section 43-721 - TAX DEED AS EVIDENCE.
Section 43-722 - APPLICATION OF PRECEDING SECTIONS.
Section 43-723 - APPLICATION OF SECTIONS REPLACED.
Section 43-724 - TAX DEED — SHORT FORM.
Section 43-725 - STATE LANDS SUBJECT TO ASSESSMENT.
Section 43-726 - SALE FOR ASSESSMENTS — LIMITATION OF ACTIONS TO DETERMINE VALIDITY — TENDER.
Section 43-727 - COUNTY OFFICERS — COLLECTION OF DISTRICT ASSESSMENTS.
Section 43-731 - WATER HELD IN TRUST.
Section 43-732 - CERTAIN LANDS MAY BE ASSESSED AT DIFFERENT AMOUNTS — ADDITIONAL SERVICE CHARGE.
Section 43-733 - ASSESSMENTS FOR MEASURES TO PROTECT DISTRICT FACILITIES.