Idaho Code
Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS
Section 43-713 - ALTERNATE SYSTEM OF PAYMENT IN INSTALMENTS OF DELINQUENT ASSESSMENTS OF DISTRICTS.

43-713. ALTERNATE SYSTEM OF PAYMENT IN INSTALMENTS OF DELINQUENT ASSESSMENTS OF DISTRICTS. Notwithstanding the provisions of 43-712 as amended, 43-715, and 43-716 as amended, redemption of the assessments levied for the years 1935 to 1940, inclusive, or any of them, may be made in accordance with the following formula:
If a redemptioner shall, on or before the third Monday of December, 1941, pay the oldest half year’s delinquency, plus the penalty and interest thereon, and shall also pay the first half of the assessment levied for the year 1939, the period of redemption on the remaining delinquency shall be automatically extended to the third Monday of June, 1942, and if, before the third Monday of June, 1942 he shall pay the next oldest half year’s delinquency, plus the penalty and interest thereon, and shall also pay the second half of the assessment levied for the year 1941, the period of redemption on the remaining delinquency shall be automatically extended to the third Monday of December, 1942; and thereafter, so long as the redemptioner continues to pay one-half (1/2) year’s delinquency and one-half (1/2) year’s current undelinquent assessment before the next semiannual tax delinquency date, the period of redemption on the remaining delinquency shall be automatically extended to the next following semiannual tax delinquency date. In all cases where the district treasurer has heretofore complied with the provisions of sections 43-717 and 43-718 by giving the notice therein required, such notice need not again be given, mailed or published. This act shall not be construed to reduce the period of redemption of three (3) years now provided by sections 43-712 as amended, 43-715 and 43-716 as amended.

History:
[(43-713) I.C.A., sec. 42-712a, as added by 1941, ch. 105, sec. 1, p. 187.]

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.