Words and terms used in this chapter, unless the context otherwise requires, are defined as follows:

Terms Used In Idaho Code 43-714A

  • Board: means the board of directors of a district. See Idaho Code 43-714A
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • District: means an irrigation district organized under the provisions of title 43, Idaho Code. See Idaho Code 43-714A
  • Ex officio: Literally, by virtue of one's office.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Treasurer: means the duly appointed officer of an irrigation district, and his or her deputies or employees. See Idaho Code 43-714A
  • (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.