Idaho Code
Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS
Section 43-706 - LIEN OF ASSESSMENT.

43-706. LIEN OF ASSESSMENT. All assessments shall be liens against the property assessed from and after the first Monday in March of any year, the lien for the bonds of any series shall be a preferred lien to that of any subsequent series, except as in this title otherwise provided, and such lien shall not be removed until the assessments are paid or the property sold for the payment thereof.

History:
[(43-706) 1903, p. 150, sec. 27; reen. R.C., sec. 2411; am. 1911, ch. 71, sec. 6, p. 194; am. 1911, ch. 154, sec. 11, p. 461; am. 1915, ch. 143, sec. 9, p. 304; reen. C.L., sec. 2411; C.S., sec. 4388; I.C.A., sec. 42-706.]

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.