43-705. SUBSEQUENT LEVY WHEN FIRST VOID FOR IRREGULARITY. If the levy or levies of any assessment or assessments for any year or years, provided for by this chapter, on any or all the lands of the district, which remain unpaid, shall be discovered to be irregular or void because of any irregularity, informality or error in the assessment books or on account of the assessment books not having been made, completed or returned within the time required by law, or on account of any property having been listed on the assessment books without any name or with the name of any other person than that of the true owner, or in any of the various notices required by law to be published or given, or in the proceedings of any of the officers connected with the assessment, correction, levying or collection of such assessment or assessments, or in the issuance or recording of the certificates of sale therefor, another levy of such assessment or assessments may be made on such land or lands the year following the discovery of such irregularity, informality or error, in the manner provided by this chapter, and such subsequent levy or levies shall have the same force and effect as the original would have had if made in full accordance with the statutes: provided, however, that the provisions of this section shall not apply to assessments for construction or purchase of irrigation works levied otherwise than in accordance with the apportionment of benefits as confirmed by the court.
History:
[(43-705) C.S., sec. 4387A, as added by 1925, ch. 65, sec. 1, p. 96; I.C.A., sec. 42-705.]
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.