43-712. DELINQUENT ASSESSMENTS — REDEMPTION OF LAND. After delinquency and prior to three (3) years from the date of entry of such delinquency, and thereafter until assessment deed is issued by the treasurer, redemption of lands may be made by paying to the treasurer an amount equal to the delinquent assessments thereon, plus the penalty of two percent (2%) thereon, together with interest at the rate of one percent (1%) per month from the date of delinquency entry until paid. Upon redemption, the treasurer shall note the redemption on the delinquent list and shall issue a redemption certificate in triplicate, showing the name of the redemptioner, the amount paid in redemption, description of lands redeemed, year in which assessment was levied, and the delinquency entry number, delivering one (1) copy to the redemptioner, and in case the land being redeemed has been included in a list filed with the county recorder, he shall file one (1) copy with the county recorder of the county in which the land is located, and thereupon the county recorder shall enter the redemption opposite the corresponding entry in his record of delinquent assessments, for which service he shall be entitled to charge a fee as provided by section 31-3205, Idaho Code, which fee shall be added to the amount necessary for redemption paid by the redemptioner, and be transmitted to the county recorder by the district treasurer.
If the property on which the assessments are delinquent is not redeemed within the time hereinbefore limited, and if the assessment deed for the delinquency is made by the treasurer to the district, such property may nevertheless be redeemed by the owner thereof, or by any party in interest, up to the time a sale of the property is made by the board of directors and deed or contract for sale is delivered to the purchaser, by paying to the district treasurer the amount of all unpaid assessments levied or assessed against the said property to the time of redemption together with penalty and interest thereon and also by paying assessments for the year or years since the date of issuance of assessment deed to the district together with penalty and interest thereon, and all costs incurred for a sale of the property by the district, and the sum of two dollars ($2.00) for redemption deed from the district, and all other fees and charges for redemption otherwise prescribed by law. All assessments accruing against such property subsequent to the issuance of deed to the district shall be extended by the treasurer and be computed according to the authorized levies for the year or years to be extended. Upon payment to the district treasurer of the amounts required to be paid as herein provided, the district treasurer must issue a redemption deed to the redemptioner.
History:
[(43-712) C.S., sec. 4389E, as added by 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-712; am. 1937, ch. 110, sec. 2, p. 165; am. 1970, ch. 96, sec. 1, p. 243; am. 1984, ch. 174, sec. 1, p. 419; am. 2013, ch. 61, sec. 1, p. 136.]
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.