43-714A. DEFINITIONS. Words and terms used in this chapter, unless the context otherwise requires, are defined as follows:
(1) "District" means an irrigation district organized under the provisions of title 43, Idaho Code.
(2) "Board" means the board of directors of a district.
(3) "Treasurer" means the duly appointed officer of an irrigation district, and his or her deputies or employees. Such treasurer acts as ex officio tax collector for the purposes of this chapter.
(4) The term "delinquent assessments" as herein used shall be deemed and construed to include all general and special assessments and charges for operation and maintenance, bond or loan contract payments, or other authorized expenditures, entered in irrigation district assessment rolls, not paid when due, and collectible in the manner provided in chapter 7, title 43, Idaho Code.
(5) "Facsimile" means the reproduction or supplying of an exact copy from an original document.
(6) "Party in interest" means a person or persons, partnership, corporation, business venture, or other entity that holds a recorded purchase contract, mortgage, deed of trust, or lease in and for the property for which a delinquency entry has been made. For purposes of notice requirements in this chapter, recording includes documents recorded in full or by memorandum providing notice thereof.
(7) "Record owner or owners" means the person or entity in whose name or names the property stands upon the records in the county recorder’s office. Where the record owners are husband and wife at the time the notice described in section 43-717, Idaho Code, shall issue, notice to one (1) spouse shall be deemed and imputed as notice to the other spouse.
(8) "Tax certificate" means a written assignment of a district’s right to a tax deed as provided in section 43-715, Idaho Code.
History:
[43-714A, added 1994, ch. 144, sec. 1, p. 317; am. 2016, ch. 273, sec. 3, p. 753.]
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.