Idaho Code
Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS
Section 43-701DD - FLAT RATE ASSESSMENTS — COLLECTION BY DISTRICT.

43-701DD. FLAT RATE ASSESSMENTS — COLLECTION BY DISTRICT. If the district has adopted a flat rate method of assessing residential lots of one (1) acre or less as authorized by section 43-701B, Idaho Code, and if the district has elected not to have that assessment collected by county officers pursuant to section 43-701D, Idaho Code, the assessment shall be collected by the district in substantially the same manner that other assessments are collected pursuant to this chapter.

History:
[43-701DD, added 1988, ch. 137, sec. 5, p. 248.]

Structure Idaho Code

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 43-701C - FLAT RATE ASSESSMENTS — PREPARATION AND CERTIFICATION OF LISTS — CHANGES IN LEGAL DESCRIPTIONS.

Section 43-701D - FLAT RATE ASSESSMENTS — COLLECTION BY COUNTY OFFICERS.

Section 43-701E - FLAT RATE ASSESSMENTS — SPECIAL HANDLING OF UNPAID ASSESSMENTS ON PROPERTY EXEMPT FROM GENERAL TAXATION.

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 43-715 - DELINQUENT ASSESSMENTS — SALE OF RIGHTS TO TAX DEED — PURCHASER’S RIGHTS AFTER REDEMPTION PERIOD.

Section 43-716 - DELINQUENT ASSESSMENTS — ISSUANCE OF TAX DEED — GENERAL PROVISIONS.

Section 43-717 - DELINQUENCY ENTRIES — SERVICE OF NOTICE OF PENDING ISSUANCE OF TAX DEED — EXCLUSIVE PROCEDURE FOR JUDICIAL REVIEW.

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 43-728 - COUNTY OFFICERS — DISTRICT BOND AND CONTRACT OBLIGATIONS — LEVY AND COLLECTION OF ASSESSMENTS.

Section 43-729 - COLLECTION BY COUNTY OFFICERS — REVERSION TO PLAN OF COLLECTION BY DISTRICT TREASURER.

Section 43-730 - CONTRACTS WITH CITIES, IRRIGATION LATERAL DISTRICTS OR OTHER ENTITIES IN LIEU OF CHARGES, LEVIES AND 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.