43-701 Preparation of Assessment Book — Levy of Assessments
43-701A Rehabilitation of Irrigation Works — Levy for Preliminary Study Costs
43-701B Flat Rate Assessments for Tracts of One Acre or Less
43-701C Flat Rate Assessments — Preparation and Certification of Lists — Changes in Legal Descriptions
43-701D Flat Rate Assessments — Collection by County Officers
43-701E Flat Rate Assessments — Special Handling of Unpaid Assessments On Property Exempt From General Taxation
43-701F Flat Rate Assessments — Assessment and Collection Expenses
43-701G Flat Rate Assessments — Accelerated Collection of Indebtedness
43-701H Flat Rate Assessments — Water Rights Not Affected
43-701I Recharge Projects — Levy for Preliminary Study Costs — Purchase or Lease of Water
43-701DD Flat Rate Assessments — Collection by District
43-702 Notice of Correction of Assessments
43-703 Board of Correction
43-704 Levy of Assessments
43-705 Subsequent Levy When First Void for Irregularity
43-706 Lien of Assessment
43-707 Payment of Assessments — When Delinquent
43-707A Acceptance of Personal or Other Nonguaranteed Forms of Payment
43-708 Delinquent Assessments — Entry On Roll — Effect — Penalties for Delinquencies
43-709 Delinquent Assessments — Certificate of Amount Collected
43-710 List of Delinquency Entries Where Redemptions Not Made
43-711 Delinquency List — Filing of Certified Copy
43-712 Delinquent Assessments — Redemption of Land
43-713 Alternate System of Payment in Instalments of Delinquent Assessments of Districts
43-714 Restricting Application of Alternate System of Payment
43-714A Definitions
43-715 Delinquent Assessments — Sale of Rights to Tax Deed — Purchaser’S Rights After Redemption Period
43-716 Delinquent Assessments — Issuance of Tax Deed — General Provisions
43-717 Delinquency Entries — Service of Notice of Pending Issuance of Tax Deed — Exclusive Procedure for Judicial Review
43-718 Affidavit of Compliance
43-719 Delinquent Assessments — Hearing and Issuance of Tax Deed
43-720 Tax Deed — Recitals — Effect as Evidence — Title Conveyed
43-721 Tax Deed as Evidence
43-722 Application of Preceding Sections
43-723 Application of Sections Replaced
43-724 Tax Deed — Short Form
43-725 State Lands Subject to Assessment
43-726 Sale for Assessments — Limitation of Actions to Determine Validity — Tender
43-727 County Officers — Collection of District Assessments
43-728 County Officers — District Bond and Contract Obligations — Levy and Collection of Assessments
43-729 Collection by County Officers — Reversion to Plan of Collection by District Treasurer
43-730 Contracts With Cities, Irrigation Lateral Districts or Other Entities in Lieu of Charges, Levies and Assessments
43-731 Water Held in Trust
43-732 Certain Lands May Be Assessed At Different Amounts — Additional Service Charge
43-733 Assessments for Measures to Protect District Facilities

Terms Used In Idaho Code > Title 43 > Chapter 7 - Levy and Collection of Assessments

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • District: means an irrigation district organized under the provisions of title 43, Idaho Code. See Idaho Code 43-714A
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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.
  • 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. See Idaho Code 43-714A
  • 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
  • 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. See Idaho Code 43-714A
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
  • Tax certificate: means a written assignment of a district’s right to a tax deed as provided in section 43-715, Idaho Code. See Idaho Code 43-714A
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Treasurer: means the duly appointed officer of an irrigation district, and his or her deputies or employees. See Idaho Code 43-714A