Idaho Code § 43-2101 — Idaho Code / Title 43 / Chapter 21 / Section 43-2101
43-2101 BANKRUPT DISTRICTS — FINANCIAL STATEMENT — CONTENTS.
Status: in_force

43-2101. Bankrupt districts — Financial statement — Contents. Whenever any irrigation district, drainage district or highway district, organized under the laws of the state of Idaho, shall have made default in the payment of either principal or interest on any of its outstanding bonds, and if the board of directors of such district believes that it is impossible for the district to pay its outstanding bonds, warrants and other indebtedness either in full or within the time or in the manner in which such indebtedness becomes due or payable, it shall be the duty of the board to cause to be prepared by a certified public accountant a statement of the financial condition of the district, showing, among other things:

(a) The amount of bonds, warrants and other indebtedness outstanding.

(b) The amount of such indebtedness that is in default.

(c) The total of the receipts and disbursements of the district for each of the three (3) preceding years.

(d) The amount for each of such years of the uncollected or delinquent taxes (not including interest or penalty) levied by the district.

(e) Such other information and data as the board may deem necessary or desirable to show the financial condition of the district and the amount which the district may be able to pay annually under the economic and other conditions then prevailing.

History:

[43-2101, added 1933, ch. 174, sec. 1, p. 316.]
Idaho Code § 43-2202 — Idaho Code / Title 43 / Chapter 22 / Section 43-2202
43-2202 ISSUANCE OF BONDS OR INTERIM NOTES — TERMS AND CONDITIONS.
Status: in_force

43-2202. Issuance of bonds or interim notes — Terms and conditions. The board of directors is authorized to issue the bonds of the district in the manner for which provision is made in this chapter, which bonds shall be fully negotiable for all purposes of the Uniform Commercial Code of the state of Idaho as the same may be in force from time to time.

Bonds issued hereunder shall be authorized by resolution or resolutions of the board. They shall be in coupon form but may be made registrable as to principal if so provided in the resolution authorizing their issuance. Such bonds shall be in denominations of one hundred dollars ($100) or a multiple thereof, shall bear interest at such rate or rates, payable annually or semiannually as the board shall elect, shall mature serially or otherwise at any time or times, shall be payable at such place or places within or without the state, may be made redeemable prior to maturity in such manner and at such premiums, shall be executed in such manner, and shall be sold in such manner and at such price or prices as may be determined by resolution of the board.

Bonds may be issued hereunder at one (1) time or from time to time. If more than one (1) issue or series of bonds is delivered hereunder the bonds of the respective issues or series shall have such priorities of payment as may be provided in the proceedings authorizing the bonds.

Any resolution authorizing the issuance of bonds hereunder shall provide for the creation of a sinking fund into which shall be paid from the revenues and assessments pledged to such payment in the authorizing resolution sums fully sufficient to pay the principal of and interest on the bonds and to create such reserve for contingencies as may be required by the resolution. Any resolution so authorizing bonds may contain such covenants with the future holders of the bonds as to the disposition of such revenues and assessments, the issuance of future bonds and the creation of future liens and encumbrances against the revenues and assessments and other pertinent matters deemed necessary or proper by the board to assure the merchantability of the bonds, provided such covenants and agreements are not inconsistent with the provisions of this chapter.

Any resolution, or any contract with another irrigation district, may adopt the provisions of section 43-413, Idaho Code, with respect to the providing of a safety fund with respect to any assessments levied for the repayment of the bonds or the payment of any contract obligation.

It may be provided in any such resolution that any holder of the bonds or of any of the coupons thereto attached may by appropriate legal action compel performance of all duties required of the board and the officials of the district by the provisions of title 43, Idaho Code, and the provisions of the resolution authorizing the bonds. If any bond issued hereunder is permitted to go into default, as to principal or interest, any court of competent jurisdiction may, pursuant to the application of the holder of any bond, or if applicable the trustee pursuant to a trust indenture, appoint a receiver to collect and distribute the revenues and assessments pledged to the repayment of the bonds pursuant to the provisions and requirements of the resolution and of this act and as the court may direct.

The board of any district which shall have issued any bonds under the provisions of this chapter may authorize the issuance of bonds hereunder for the purpose of refunding all or any part of such outstanding bonds. Refunding bonds may be either sold and the proceeds thereof applied to or deposited in an escrow for the retirement of the outstanding bonds or may be delivered in exchange for the outstanding bonds. The refunding bonds shall be authorized and secured in the manner herein provided for the issuance and securing of other bonds and may but shall not be required to have the same source of security and payment as the bonds refunded. No election on the issuance of refunding bonds shall be required, but if by an increase in the amount of bonds or by changes in the security, the requirements of the constitution for an election become applicable, then any such refunding bonds shall be approved at an election held and conducted pursuant to the provisions of section 43-2203, Idaho Code.

In addition to the permanent financing contemplated in this section, the board of any district may borrow money and issue interim notes in evidence thereof whenever it is deemed advisable and in the interests of the district to borrow funds temporarily for any of the purposes herein provided in advance of permanent financing. No election shall be required upon the issuance of interim notes. The board may from time to time and pursuant to appropriate resolution borrow money and issue interim notes to evidence borrowings for the purpose of obtaining funds for any of the purposes authorized in subsection (D) of section 43-2201, Idaho Code. Any resolution authorizing the issuance of such interim notes shall describe generally the purpose for which such notes are to be issued and shall specify the principal amount, rate of interest and maturity date, which shall be the same for all interim notes and which shall be not to exceed five (5) years from the date of issue of such notes, and such other pertinent terms as may be specified in such resolution. The interim notes shall be issued from time to time by the board as funds are borrowed, in the manner the board may determine. Interest on the interim notes may be made payable semiannually, annually or at maturity. The interim notes may be made redeemable prior to maturity at the option of the board in the manner and upon the terms fixed by the resolution authorizing their issuance. Such interim notes shall be in such denominations, shall be executed in such manner, and shall be sold at such price or prices as may be determined by resolution of the board. All such interim notes and the interest thereon may be secured by a pledge of the proceeds of the revenues and assessments provided in subsection (D) of section 43-2201, Idaho Code, and shall be payable solely from such revenues and assessments and from the proceeds to be derived from the sale of any bonds for permanent financing authorized to be issued pursuant to this chapter. Contemporaneously with the issue of the bonds as provided by this chapter, all interim notes, even though they may not have then matured, shall be paid, both principal and interest and applicable premium, if any, to date of payment, from the funds derived from the sale of bonds authorized hereunder for the permanent financing, and such interim notes shall thereupon be surrendered and canceled.

The resolution authorizing the issuance of any bonds or interim notes hereunder shall, and any resolution authorizing the execution of any contract hereunder may, be published one (1) time in a newspaper of general circulation in the district. For a period of thirty (30) days from the date of such publication any person in interest may file suit in any court of competent jurisdiction to contest the regularity, formality or legality of the proceedings authorizing the bonds, the interim notes, the execution of such contract or the legality of such resolution and its provisions or of the contract or of the bonds or interim notes to be issued pursuant thereto and the provisions securing the bonds or interim notes. After the expiration of such thirty (30) day period no one shall have any right of action to contest the validity of the contract or of the bonds or interim notes or of such proceedings or of such resolution or the validity of the pledges and covenants made in such proceedings and resolution and the contract and the bonds and interim notes and the provisions for their payment shall be conclusively presumed to be legal and no court shall thereafter have authority to inquire into such matters.

History:

[43-2202, as added by 1974, ch. 1, sec. 1, p. 3.]
Idaho Code § 43-1711 — Idaho Code / Title 43 / Chapter 17 / Section 43-1711
43-1711 APPLICATION OF CAREY ACT LAW.
Status: in_force

43-1711. Application of Carey Act law. The state laws with reference to the Carey Act lands and requests for selection, etc., and the procedure with reference to the same shall apply to the applications of an irrigation district where the same are not particularly provided for in this chapter, where said state laws are in accord with the provisions hereof.

History:

[(43-1711) R.C., sec. 2386f, as added by 1911, ch. 71, sec. 2, p. 194, and 1911, ch. 154, sec. 6, p. 461; reen. C.L. 166:11; C.S., sec. 4464; I.C.A., sec. 42-1711.]
Idaho Code § 43-228 — Idaho Code / Title 43 / Chapter 2 / Section 43-228
43-228 CONDUCT OF ELECTION — FORM OF BALLOT.
Status: in_force

43-228. Conduct of election — Form of ballot. The special election to be called for the recall of directors of irrigation districts shall be conducted in the same manner as regular irrigation district elections are conducted. The secretary of the irrigation district shall provide for the holding of recall elections and the necessary places and officers, ballot boxes, ballots, poll books, voting machines, supplies, and returns as are required by law for holding regular irrigation district elections. The ballots at any recall election shall contain a full, true, and correct copy of the ballot synopsis of the charge, the director's response to the charge if such has been filed, and shall be so arranged that any voter can, by making one cross (X), express his desire to have the director charged recalled from his office, or retained therein. The following form shall substantially comply with the provisions of this section:

RECALL BALLOT

(Here insert the ballot (Here insert the irrigation synopsis of the charge.) director's response to the charge.)

FOR the recall of (here insert the name of the director of the irrigation district)

AGAINST the recall (here insert the name of the director of the irrigation district)

History:

[43-228, added 1989, ch. 337, sec. 1, p. 854.]
Idaho Code § 43-1920 — Idaho Code / Title 43 / Chapter 19 / Section 43-1920
43-1920 WORKS AND BONDS EXEMPT FROM TAXATION.
Status: in_force

43-1920. Works and bonds exempt from taxation. As long as a district shall own any works, the property and revenue of the works shall be exempt from taxation. Bonds issued under the irrigation district domestic water system revenue bond act and the income therefrom shall be exempt from taxation, except transfer and estate taxes.

History:

[43-1920, added 1988, ch. 299, sec. 15, p. 951.]
Idaho Code § 43-218 — Idaho Code / Title 43 / Chapter 2 / Section 43-218
43-218 FILING SUPPORTING SIGNATURES — TIME LIMITATIONS.
Status: in_force

43-218. Filing supporting signatures — Time limitations. (1) The sponsors of a recall demanded of any director of an irrigation district shall stop circulation and file all petitions with the appropriate irrigation district secretary not less than six (6) months before the next regular election in which any director is subject to reelection.

(2) The sponsors of a recall demanded of any director shall have a maximum of thirty (30) days in which to obtain and file supporting signatures after the approval of a ballot synopsis by the magistrate court.

History:

[43-218, added 1989, ch. 337, sec. 1, p. 851.]
Idaho Code § 43-1607 — Idaho Code / Title 43 / Chapter 16 / Section 43-1607
43-1607 APPLICATION OF GENERAL LAWS.
Status: in_force

43-1607. Application of general laws. All provisions of the law with reference to the sale and disposal of state lands under the general laws of the state not in conflict herewith shall apply to the sale of state lands under the provisions of this chapter.

History:

[(43-1607) 1917, ch. 40, sec. 7, p. 90; reen. C.L. 165:7; C.S., sec. 4453; I.C.A., sec. 42-1607.]
Idaho Code § 43-2521 — Idaho Code / Title 43 / Chapter 25 / Section 43-2521
43-2521 BONDS — REGISTERED WARRANTS — INTERIM WARRANTS — ELECTION NOT REQUIRED.
Status: in_force

43-2521. Bonds — Registered warrants — Interim warrants — Election not required. If the board determines to make assessments payable in installments as is provided in section 43-2515, Idaho Code, it shall by resolution authorize to be issued, in the name of the district, improvement bonds of the local improvement district payable from assessments levied against the property within the local improvement district. Such bonds shall be payable each year from and after the date of the bonds and shall be of such denomination and bear interest, payable annually, at such rate as is determined by the board, but in no event shall such rate of interest be greater than the rate of interest borne by the unpaid assessments.

The bonds shall be in such form and denomination as may be provided by the board and they shall mature serially over a period not exceeding thirty (30) years. The board may reserve the right to redeem any of the bonds at its option on any interest payment at such price or prices as determined by the board. The bonds shall be signed by the president of the district, and shall be countersigned by the treasurer and attested by the secretary of the district. No bond or coupon shall be invalid because an officer whose manual or facsimile signature thereon has ceased to hold office at the time of the delivery of the bonds so long as he held the office at the time such signature was placed on the bond or coupon. The coupons attached thereto shall bear the facsimile signatures of said officers and each bond shall have the seal of the district affixed thereto. Each bond shall provide that the principal thereof and the interest thereon are payable solely from the principal of and interest on the unpaid assessments levied in the local improvement district to pay the total cost and expenses of the project concerned.

In lieu of bonds, registered warrants may be issued under the same circumstances and in the same manner as bonds, such warrants to be issued in payment of any or all costs or expenses of the improvements to the amount said costs or expenses were set out in the engineer's report. The warrants shall be redeemable in numerical order and further shall be subject to all provisions of this code relating to local improvement bonds so far as the same may be applicable.

If the board shall determine to issue and sell bonds, it may for the purpose of meeting any costs and expenses of making the improvements, as the same are installed prior to the sale of the bonds, issue interim warrants of the local improvement district, payable to the contractor or other proper person upon estimates of the engineer, bearing interest at a rate provided by the board, which interim warrants together with the interest due thereon at the date of the issue of the bonds, shall be redeemed and retired from the proceeds of the sale of the bonds or prepayment of assessments.

Bonds issued hereunder shall have all the requisites of negotiable paper under the uniform commercial code, and shall not be invalid for irregularity or defect in the proceedings for their issuance, sale or delivery, and shall be incontestable in the hands of bona fide purchasers or holders for value thereof. Nothing herein contained shall prohibit any district from issuing bonds or warrants in the denomination of one hundred dollars ($100), or an even multiple thereof, except that bond number one (1) of any issue may be of a denomination other than one hundred dollars ($100).

No election shall be required for the approval of issuance of bonds, registered warrants or interim warrants of any local improvement district formed under the provisions of this chapter, and specifically, but not by way of limitation, districts issuing bonds or warrants under the provisions of this chapter shall not be required to comply with the election requirements contained in section 43-401, Idaho Code.

History:

[43-2521, added 1993, ch. 407, sec. 1, p. 1487.]
Idaho Code § 43-319 — Idaho Code / Title 43 / Chapter 3 / Section 43-319
43-319 COMPENSATION OF DIRECTORS AND OFFICERS.
Status: in_force

43-319. Compensation of directors and officers. The members of the board of directors shall fix the compensation board members shall receive for each day spent attending the meetings, or while engaged in official business under the order of the board and actual and necessary expenses. The term "actual and necessary expenses," shall be deemed to include all traveling expenses and hotel expenses necessarily incurred by any director when absent from his residence in the performance of the duties of his office. The board shall fix the compensation to be paid to the other officers named in this title, to be paid out of the treasury of the district: provided, that such board shall, upon the petition of fifty (50) or a majority of the freeholders within such district, submit to the electors, at any general election, a schedule of salaries and fees to be paid hereunder. Such petition must be presented to the board twenty (20) days prior to a general election, and the result of the election shall be determined and declared in all respects as other elections are determined and declared under this title.

History:

[(43-319) 1903, p. 150, sec. 38; reen. R.C. & C.L., sec. 2389; C.S., sec. 4352; am. 1921, ch. 166, sec. 1, p. 361; am. 1923, ch. 73, sec. 1, p. 81; I.C.A., sec. 42-314; am. 1951, ch. 11, sec. 1, p. 20; am. 1969, ch. 32, sec. 1, p. 57; am. 1982, ch. 234, sec. 1, p. 617; am. 1989, ch. 338, sec. 1, p. 856.]
Idaho Code § 43-1104 — Idaho Code / Title 43 / Chapter 11 / Section 43-1104
43-1104 HEARING ON PETITION — ORDER OF EXCLUSION.
Status: in_force

43-1104. Hearing on petition — Order of exclusion. (1) The board of directors of the irrigation district may conduct its own investigation of the facts alleged in a petition. Within one hundred fifty (150) days of receiving a petition, the board shall adopt a resolution that addresses one (1) or more petitions and:

(a) Accepts the alleged facts and grants the petition or petitions as requested; or

(b) Rejects or otherwise disputes the alleged facts and denies the petition or petitions as requested. In such cases, the resolution shall be accompanied by the board's reasoned explanation for such decision, and the resolution and explanation shall be physically mailed to the petitioner.

(2)(a) If a petitioner disagrees with the board's decision, the petitioner may request a hearing before the board to review the decision. Such request must be made in writing by the petitioner within forty-five (45) days of the date the board's decision was mailed to the petitioner. The board's adopted resolution shall become a final decision after the forty-five (45) day period has ended.

(b) If a hearing is requested, the board shall:

(i) Set a date for the hearing that is no later than sixty (60) days from the date the board received the petitioner's written request; and

(ii) Notify the petitioner of the date and time of the hearing.

(c) At the hearing, the petitioner or petitioners shall establish by competent evidence the allegations of the petition, and the chair or presiding member of the board is hereby empowered to administer oaths for the purpose of the hearing.

(d) A hearing shall not be held if the board issues an order excluding the land described in the petition from the district prior to the date of the hearing.

(3) When the board accepts the facts as alleged without a hearing, or when the allegations of the petition are established at a hearing, the board shall make an order forthwith changing the boundaries of such district so as to exclude the lands described in the petition that the proof has established to be entitled to exclusion, and thereafter the lands so excluded shall not form a part of the irrigation district for any purpose except as provided in subsection (b) of section 43-1102, Idaho Code; provided however, that the lands so ordered excluded shall not be relieved of their obligation to pay their proportionate share of any existing bonded or contract indebtedness of the irrigation district, and the lands shall remain a part of the irrigation district for the purpose of discharging the existing bonded or contract indebtedness.

(4) When land is excluded from the district pursuant to a petition filed on or before December 1 in any calendar year, assessments against the land for any calendar year subsequent to the year in which the petition was filed shall not be valid and no lien for any such attempted assessment shall attach under section 43-706, Idaho Code. Petitioners are, however, required to pay any outstanding assessments levied the calendar year and prior in which the petition is filed and said lien shall attach until said assessments are paid.

History:

[43-1104, added 1905, p. 220, sec. 3; am. R.C., sec. 2436; am. and designated sec. 2436; 1911, ch. 46, sec. 3, p. 102; reen. C.L., sec. 2435a; C.S., sec. 4424; I.C.A., sec. 42-1103; am. 1971, ch. 254, sec. 2, p. 1028; am. 1978, ch. 312, sec. 4, p. 805; am. 1988, ch. 134, sec. 2, p. 241; am. and redesignated, 1990, ch. 181, sec. 4, p. 389; am. 2017, ch. 94, sec. 2, p. 243; am. 2026, ch. 111, sec. 1, p. 565.]
Idaho Code § 43-230 — Idaho Code / Title 43 / Chapter 2 / Section 43-230
43-230 ENFORCEMENT PROVISIONS — MANDAMUS — APPEALS.
Status: in_force

43-230. Enforcement provisions — Mandamus — Appeals. The magistrate court of the county in which the director subject to recall resides has original jurisdiction to compel the performance of any act required of any public officer or to prevent the performance by any such officer of any act in relation to the recall not in compliance with law.

History:

[43-230, added 1989, ch. 337, sec. 1, p. 855.]
Idaho Code § 43-308 — Idaho Code / Title 43 / Chapter 3 / Section 43-308
43-308 AUTHORITY TO EXERCISE FUNCTIONS OF DRAINAGE DISTRICTS — PETITION AND RESOLUTION.
Status: in_force

43-308. Authority to exercise functions of drainage districts — Petition and resolution. After receiving a petition signed by the holders of title or evidence of title to one-fifth (1/5) of the lands within the district praying it shall do so, any irrigation district desiring to accept the provisions of this act shall so declare by resolution adopted by majority vote of its directors and spread upon its minutes, and thereupon said district shall cause to be filed with the clerk of the district court of the county in which a greater portion of the lands of said irrigation district are located, its petition praying that the court shall set a day for hearing said petition and on and after said hearing make and enter its order and decree authorizing such irrigation district to perform all of the functions of a drainage district under the laws of the state of Idaho, and that there are lands within said district which need drainage: that there shall be attached to said petition so filed with the clerk of said court a true and correct copy of the petition of the said land owners in this section provided, together with a copy of said resolution of the board of directors of said district.

History:

[(43-308) 1931, ch. 163, sec. 2, p. 277; I.C.A., sec. 42-307; am. 1945, ch. 4, sec. 2, p. 5.]
Idaho Code § 43-2523 — Idaho Code / Title 43 / Chapter 25 / Section 43-2523
43-2523 BOND AND INTEREST FUNDS.
Status: in_force

43-2523. Bond and interest funds. Once bonds are issued as provided herein, any funds paid as installment payments of assessments pledged to the payment of such bonds shall be kept in a fund known as the bond fund of the local improvement district and any funds paid as interest on said installment payments of assessments shall be kept in a fund known as the interest fund of the local improvement district. The funds shall be deposited in such bank or banks as are designated as depositors of public moneys of such irrigation districts under the laws of this state, or invested in bonds or warrants of the district. Interest received on such funds so deposited or invested shall be placed to the credit of the fund from which it is earned. Maturing bonds shall be paid from the bond fund and the interest on the bonds, when due, shall be paid from the interest fund. If there is sufficient money in the bond fund to pay the principal of one (1) or more bonds, the treasurer may call in and pay such bonds as of the next interest payment date in such manner as may be provided by the board at the time of the issuance of the bonds. The bonds to be called shall be selected by lot and shall, in the event less than all of the outstanding bonds are to be redeemed, insofar as can be done taking into consideration the denominations of the outstanding bonds, represent an equal amount of bonds from each maturity outstanding at the time of the redemption.

History:

[43-2523, added 1993, ch. 407, sec. 1, p. 1488.]
Idaho Code § 43-2104 — Idaho Code / Title 43 / Chapter 21 / Section 43-2104
43-2104 APPROVAL OF REHABILITATION PLAN BY CREDITORS.
Status: in_force

43-2104. Approval of rehabilitation plan by creditors. The plan so approved by the board of directors shall thereupon be submitted to the known creditors of the district directly affected thereby, in such manner as to the board may seem appropriate and practical under the circumstances. The approval of such plan by creditors shall be in writing filed with the secretary of the board, and such approval shall be irrevocable if approved by a majority in amount of each class of creditors directly affected thereby, within the time specified in such plan.

History:

[43-2104, added 1933, ch. 174, sec. 4, p. 316.]
Idaho Code § 43-608 — Idaho Code / Title 43 / Chapter 6 / Section 43-608
43-608 LEVY AND COLLECTION OF TAXES.
Status: in_force

43-608. Levy and collection of taxes. The board of directors of the district shall annually at the time provided by law for making tax levies for original bond issues, or as soon thereafter as practicable, levy a separate tax for the purpose of discharging the interest upon and the principal of any refunding bonds issued, registered and outstanding pursuant to the provisions of this chapter. Such taxes shall be levied and collected in the manner provided by law for the levy and collection of taxes for the payment of interest and principal of original bond issues, and such refunding bonds and the interest thereon shall be paid from the revenue derived from the annual assessment on the land in the district and all the land in the district shall be and remain liable to be assessed for such payment.

History:

[(43-608) 1915, ch. 142, sec. 8, p. 299; reen. C.L., sec. 2406n; C.S., sec. 4382; I.C.A., sec. 42-608.]
Idaho Code § 43-705 — Idaho Code / Title 43 / Chapter 7 / Section 43-705
43-705 SUBSEQUENT LEVY WHEN FIRST VOID FOR IRREGULARITY.
Status: in_force

43-705. Subsequent levy when first void for irregularity. If the levy or levies of any assessment or assessments for any year or years, provided for by this chapter, on any or all the lands of the district, which remain unpaid, shall be discovered to be irregular or void because of any irregularity, informality or error in the assessment books or on account of the assessment books not having been made, completed or returned within the time required by law, or on account of any property having been listed on the assessment books without any name or with the name of any other person than that of the true owner, or in any of the various notices required by law to be published or given, or in the proceedings of any of the officers connected with the assessment, correction, levying or collection of such assessment or assessments, or in the issuance or recording of the certificates of sale therefor, another levy of such assessment or assessments may be made on such land or lands the year following the discovery of such irregularity, informality or error, in the manner provided by this chapter, and such subsequent levy or levies shall have the same force and effect as the original would have had if made in full accordance with the statutes: provided, however, that the provisions of this section shall not apply to assessments for construction or purchase of irrigation works levied otherwise than in accordance with the apportionment of benefits as confirmed by the court.

History:

[(43-705) C.S., sec. 4387A, as added by 1925, ch. 65, sec. 1, p. 96; I.C.A., sec. 42-705.]
Idaho Code § 43-2401 — Idaho Code / Title 43 / Chapter 24 / Section 43-2401
43-2401 APPLICATION.
Status: in_force

43-2401. Application. The provisions of this chapter shall apply only to irrigation districts having a system of works and piping for the distribution of treated domestic water separate from its works and piping for the distribution of irrigation water.

History:

[43-2401, added 1979, ch. 178, sec. 1, p. 530.]
Idaho Code § 43-1602 — Idaho Code / Title 43 / Chapter 16 / Section 43-1602
43-1602 RESOLUTION TO PURCHASE — PAYMENT.
Status: in_force

43-1602. Resolution to purchase — Payment. Whenever a board of directors of any irrigation district deems it for the best interest of the district to purchase any state lands within such district the said board shall determine what, if any, state land it desires to purchase and shall pass a resolution to that effect, which resolution shall describe the lands the district desires to purchase and the amount of money required to be available for the purchase of the same, and the said board of directors is hereby authorized to issue bonds the proceeds of which are to be used in the purchase of said lands whenever authorized to do so by a two-thirds (2/3) vote of the qualified electors voting at an election held for such purpose: provided, however, that in case an appropriation is made by the state to any district the proceeds of which appropriation are to be used by such district in the purchasing of state lands within said district the submitting of said question to the qualified electors is not necessary and the board of directors of such district shall have authority to apply the appropriation so made to the purchase of such state lands.

History:

[(43-1602) 1917, ch. 40, sec. 2, p. 90; reen. C.L. 165:2; C.S., sec. 4448; I.C.A., sec. 42-1602.]
Idaho Code § 43-102 — Idaho Code / Title 43 / Chapter 1 / Section 43-102
43-102 PETITION FOR ORGANIZATION.
Status: in_force

43-102. Petition for organization. A petition shall be first presented to the board of county commissioners of the county in which the greatest proportion of the proposed district is situated, signed by the required number of holders of title or evidence of title to the required area of such proposed district, evidenced as above provided, which petition shall set forth and describe, with the degree of certainty required by law in a tax roll, all the lands proposed to be included in said district, and shall state whether it is proposed to purchase irrigation works already in operation or to construct new works, or as the case may be, and shall pray that the same be organized into an irrigation district. The petition, together with all maps, cross sections and papers filed therewith, shall, at all proper hours, be open to public inspection at the office of the clerk of the board of county commissioners between the date of their said filing and the date of the final hearing thereon.

History:

[(43-102) 1903, p. 150, part of secs. 2, 3; am. 1907, p. 484, sec. 1, subd. 2, and last part of subd. 3; compiled R.C. & C.L., sec. 2373; C.S., sec. 4314; I.C.A., sec. 42-102.]
Idaho Code § 43-711 — Idaho Code / Title 43 / Chapter 7 / Section 43-711
43-711 DELINQUENCY LIST — FILING OF CERTIFIED COPY.
Status: in_force

43-711. Delinquency list — Filing of certified copy. On or before the fourth Monday of July of the year succeeding the year in which such assessments were levied, the treasurer shall file a certified copy of the delinquency list as provided in the preceding section with the county recorder of the county in which the lands covered by the various delinquent assessments are located, which list shall be kept with the records of said county recorder in a book to be furnished by the district designated, "Record of Delinquent Assessments…. Irrigation District." Upon receiving such certified list, the recorder shall enter the same on his reception book and be entitled to a filing fee of twenty-five dollars ($25.00) therefor.

History:

[(43-711) C.S., sec. 4389D, as added by 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-711; am. 2017, ch. 98, sec. 1, p. 246.]
Idaho Code § 43-213 — Idaho Code / Title 43 / Chapter 2 / Section 43-213
43-213 STATEMENT OF RESULT.
Status: in_force

43-213. Statement of result. The secretary of the board of directors must, as soon as the result is declared, enter on the records of such board a statement of such result, which statement must show:

1. The whole number of votes cast in the district and in each voting precinct thereof.

2. The names of the person or persons voted for.

3. The office to fill which each person was voted for.

4. The number of votes given in each precinct to such person or persons.

5. The number of votes given in the district for such person or persons.

The board of directors must declare elected the person or persons having the highest number of votes given for each office.

History:

[(43-213) 1903, p. 150, sec. 10; am. R.C. & C.L., sec. 2384; C.S., sec. 4342; I.C.A., sec. 42-213.]
Idaho Code § 43-2509 — Idaho Code / Title 43 / Chapter 25 / Section 43-2509
43-2509 LIMITATION ON ASSESSMENTS AGAINST PROPERTY.
Status: in_force

43-2509. Limitation on assessments against property. No district shall order any improvement to be paid for by local assessment where the estimated costs of such improvement, if such costs are to be assessed to the property in the local improvement district, or that portion of the estimated costs to be assessed, if a portion only of said total costs are to be assessed, when added to all other outstanding and unpaid local improvement assessments against the property included in the local improvement district, excluding penalties and interest, shall exceed the actual value of the real property in the local improvement district, including the value of the improvements thereon.

The board shall provide, by resolution, the method of determining the actual value of the real property including the improvements thereon in the local improvement district and when the valuation is so determined, such valuation shall be final and conclusive in the absence of fraud or gross mistake.

History:

[43-2509, added 1993, ch. 407, sec. 1, p. 1481.]
Idaho Code § 43-1005 — Idaho Code / Title 43 / Chapter 10 / Section 43-1005
43-1005 ASSESSMENTS AGAINST PETITIONERS.
Status: in_force

43-1005. Assessments against petitioners. The board of directors may require, as a condition to the granting of said petition, that the petitioners shall severally pay to such district such respective sums, as nearly as the same can be estimated, as said petitioners, or their grantors, would have been required to pay such district, had such lands been included in such district, at the time the same was originally formed.

History:

[(43-1005) 1903, p. 150, sec. 47; am. 1907, p. 484, sec. 1, subd. 47; reen. R.C. & C.L., sec. 2427; C.S., sec. 4415; I.C.A., sec. 42-1005.]
Idaho Code § 43-1308 — Idaho Code / Title 43 / Chapter 13 / Section 43-1308
43-1308 DECREE OF CONFIRMATION.
Status: in_force

43-1308. Decree of confirmation. The court or judge shall set a day for the hearing of such petition and if it appears to the court from the proof adduced thereat that there are no such outstanding bonds, warrants or other indebtedness of such district, or in case there is any such indebtedness outstanding that the holders thereof have filed no objections to the proceedings, or have filed their consent thereto, then the court shall enter its decree confirming the said proceedings, or may hear and determine and make decree as to any controversy. Said decree shall describe particularly the lands involved and thereafter such lands shall be considered as unaffected by any of the matters done by such irrigation district while such lands were a part thereof: provided, that the election authorized by the preceding sections of this chapter shall have no force or effect to modify or dissolve any district, or to permit such sale or transfer, until confirmed by the decree of court as herein set forth.

History:

[(43-1308) R.C., sec. 2437d, as added by 1917, ch. 167, sec. 1, part of subd. 2437d, p. 499; reen. C.L., sec. 2437h; am. 1919, ch. 36, sec. 7, p. 132; C.S., sec. 4435; I.C.A., sec. 42-1308.]
Idaho Code § 43-709 — Idaho Code / Title 43 / Chapter 7 / Section 43-709
43-709 DELINQUENT ASSESSMENTS — CERTIFICATE OF AMOUNT COLLECTED.
Status: in_force

43-709. Delinquent assessments — Certificate of amount collected. On or before the third Monday of January of each year succeeding the year in which the assessments were levied, the treasurer shall make his certificate to the secretary of the district showing the amount of such assessments collected into the several funds before date of delinquency and the amounts of such assessments which have become delinquent, and on or before the third Monday of July of such year the treasurer shall make a certificate to the secretary of the district showing the amounts of the second installments of such assessment which have been collected into the several funds before date of delinquency and the amounts of such second installments which have become delinquent.

History:

[(43-709) C.S., sec. 4389B, added 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-709.]
Idaho Code § 43-1501 — Idaho Code / Title 43 / Chapter 15 / Section 43-1501
43-1501 NAVIGATION AND MINING INDUSTRIES NOT IMPAIRED.
Status: in_force

43-1501. Navigation and mining industries not impaired. Navigation shall never in any wise be impaired by the operation of this title, nor shall any vested interest in or to any mining water rights or ditches, or in or to any water or water rights or reservoirs or dams now used by the owners or possessors thereof in connection with any mining industry, or by persons purchasing or renting the use thereof, or in or to any other property now used directly or indirectly in carrying on or promoting the mining industry, ever be affected by or taken under its provisions, save and except that rights of way may be acquired over the same.

History:

[(43-1501) 1903, p. 150, sec. 42; reen. R.C. & C.L., sec. 2440; C.S., sec. 4443; I.C.A., sec. 42-1501.]
Idaho Code § 43-2520 — Idaho Code / Title 43 / Chapter 25 / Section 43-2520
43-2520 SEGREGATION OF ASSESSMENTS.
Status: in_force

43-2520. Segregation of assessments. Whenever any land against which there has been levied any special assessment by any district shall have been sold in part or subdivided, the board of that district shall have the power to order a segregation of the assessment.

Any person desiring to have such a special assessment against a tract of land segregated to apply to smaller parts thereof shall apply to the district which levied the assessment. If the board determines that a segregation should be made, it shall by resolution order the treasurer to make segregation on the original assessment roll of the local improvement district as directed in the resolution and in accordance with section 43-701, Idaho Code. The segregation shall be made as nearly as possible on the same basis as the original assessment was levied, and the total of the segregated parts of the assessment shall equal the assessment before segregation. The resolution shall describe the original tract, the amount and date of the original assessment, and shall define the boundaries of the divided parts and the amount of the assessment chargeable to each part. A certified copy of the resolution shall be filed with the county recorder. The board may require, as a condition to the order of segregation, that the person seeking the segregation pay the district the reasonable engineering and clerical costs incident to making the segregation. No segregation need be made if the board shall find that by such segregation the security of the lien for the assessment will be so jeopardized as to reduce the security for any outstanding local improvement district obligations payable from such assessment.

History:

[43-2520, added 1993, ch. 407, sec. 1, p. 1487.]
Idaho Code § 43-2544 — Idaho Code / Title 43 / Chapter 25 / Section 43-2544
43-2544 DELINQUENT CERTIFICATE NOT ASSIGNABLE DURING PENDENCY OF ACTION.
Status: in_force

43-2544. Delinquent certificate not assignable during pendency of action. No certificate of delinquency as hereinbefore provided, shall be assigned, or any property sold, to which the district has taken a deed, on account of any assessment, or installment thereof, during the pendency of any proceeding in court challenging the validity of such assessment.

History:

[43-2544, added 1993, ch. 407, sec. 1, p. 1497.]
Idaho Code § 43-1123 — Idaho Code / Title 43 / Chapter 11 / Section 43-1123
43-1123 RESOLUTION — CONTENTS.
Status: in_force

43-1123. Resolution — contents. The districts proposing to transfer lands as authorized by section 43-1122, Idaho Code, shall adopt a resolution, either separately or jointly, which shall:

(1) Identify the excluding district and the annexing district;

(2) Provide a legal description of each lot or parcel proposed to be transferred;

(3) Specify the name and address of each person in possession of each such lot or parcel and of each owner thereof as the ownership appears of record in the assessment rolls of the district and of each owner thereof as the ownership appears of record in the office of the county recorder of the county in which the land is situated and of each mortgagee and other lienholder whose mortgage or lien appears of record in the office of the county recorder of the county in which the land is situated;

(4) Explain the reasons for the transfer including, but not limited to, that the transfer is in the best interests of the owner of the land proposed to be transferred and of the districts;

(5) Describe the benefits that will be apportioned and provided to the proposed transferred lands by the annexing district;

(6) Provide a statement of applicable levies by the annexing district in the year prior to the proposed transfer;

(7) Describe the proposed method of water delivery from the annexing district to the lands proposed to be transferred;

(8) Identify obligations of the excluding district that will continue to apply to the lands to be transferred;

(9) State whether the lands proposed to be transferred will be retained within the excluding district for drainage purposes;

(10) Fix the date, time and place for hearing on the proposed transfer, which time shall be not less than twenty-eight (28) days from the date of the adoption of the resolution(s); and

(11) Recite any other information the districts deem to be pertinent to the proposed transfer.

History:

[43-1123, added 2012, ch. 122, sec. 2, p. 339.]
Idaho Code § 43-1707 — Idaho Code / Title 43 / Chapter 17 / Section 43-1707
43-1707 APPURTENANCY OF WATER RIGHTS.
Status: in_force

43-1707. Appurtenancy of water rights. The water rights to all lands acquired under the provisions of this chapter shall attach to and become appurtenant to the land as soon as title passes from the United States to the state.

History:

[(43-1707) R.C., sec. 2386e, as added by 1911, ch. 71, sec. 2, p. 194, and 1911, ch. 154, sec. 6, p. 461; reen. C.L. 166:7; C.S., sec. 4460; I.C.A., sec. 42-1707.]
Idaho Code § 43-1201 — Idaho Code / Title 43 / Chapter 12 / Section 43-1201
43-1201 RESOLUTION OF BOARD OF LAND COMMISSIONERS — PETITION.
Status: in_force

43-1201. Resolution of board of land commissioners — Petition. The state board of land commissioners may, by resolution duly passed at any meeting of said board and recorded in the minutes thereof, after due consideration in each specific case, authorize the governor of the state of Idaho, as chairman of said board of land commissioners, to sign a petition for the annexation of adjacent state lands of the state of Idaho to a regularly organized irrigation district, or sign a petition to exclude such state lands from an irrigation district. The governor of the state of Idaho, as chairman of the state board of land commissioners, shall be deemed the owner of said lands for the purpose of signing any petition herein authorized, with like effect as the owner of private lands.

History:

[(43-1201) 1927, ch. 157, sec. 1, p. 211; I.C.A., sec. 42-1201.]
Idaho Code § 43-214 — Idaho Code / Title 43 / Chapter 2 / Section 43-214
43-214 INITIATING RECALL PROCEEDINGS — STATEMENT — CONTENTS — VERIFICATION — DEFINITIONS.
Status: in_force

43-214. Initiating recall proceedings — Statement — Contents — Verification — Definitions. Whenever any legal voter of the irrigation district, either individually or on behalf of an organization, desires to demand the recall and discharge of a director of an irrigation district, under the provisions of article VI, section 6, of the constitution of the state of Idaho, he shall prepare a typewritten petition. The petition may recite that the director has wilfully neglected or failed to perform faithfully a duty imposed by law; or acted in an arbitrary and capricious manner; or has committed an unlawful act; or has wrongfully acted so as to interfere with, interrupt, or adversely affect the performance of his official duty; or has violated his oath of office. The petition may describe the act or acts complained of, if applicable, in concise language, give a detailed description including the approximate date, location and nature of each act complained of, be signed by the person making the charge, give his respective post office address and be verified, under oath, that he believes the charge or charges to be true and that he has knowledge of the alleged facts relating to the charges if any have been alleged in the recall petition.

History:

[43-214, added 1989, ch. 337, sec. 1, p. 850.]
Idaho Code § 43-904 — Idaho Code / Title 43 / Chapter 9 / Section 43-904
43-904 PAYMENT OF CLAIMS.
Status: in_force

43-904. Payment of claims. No claim shall be paid by the district until allowed by the board of directors, and only upon a warrant or check signed by two (2) officers authorized by the board.

History:

[(43-904) 1903, p. 150, sec. 34; reen. R.C. & C.L., sec. 2418; C.S., sec. 4406; I.C.A., sec. 42-904; am. 1967, ch. 211, sec. 2, p. 641.]
Idaho Code § 43-2531 — Idaho Code / Title 43 / Chapter 25 / Section 43-2531
43-2531 ASSIGNMENT OF DELINQUENT CERTIFICATES.
Status: in_force

43-2531. Assignment of delinquent certificates. Whenever any person shall tender to the treasurer in cash the amount of any such certificate and interest thereon at the rate of ten percent (10%) per annum from date of such certificate to the end of the month in which such purchase is made, together with any subsequent installments then due with penalties and interest thereon, the treasurer shall assign such delinquency certificate to the purchaser by making and executing for and on behalf of the district the blank assignment on both the original and duplicate thereof, and shall deliver the original certificate so assigned to the purchaser. Whenever the purchaser shall be required to pay subsequent assessments in addition to the amount of such delinquency certificate, the fact of such payment and the amount thereof including penalty and interest, shall be endorsed on the original and duplicate certificate so assigned. Thereafter the treasurer shall immediately make the proper entries showing such assignment in the local improvement district delinquency register, and in the installment docket; provided, that past due interest coupons and past due bonds of the local improvement district for which such certificate was issued shall be received by the treasurer, at par and accrued interest in payment of such certificates. Such bonds and coupons shall be forthwith cancelled by the treasurer.

History:

[43-2531, added 1993, ch. 407, sec. 1, p. 1491.]
Idaho Code § 43-2305 — Idaho Code / Title 43 / Chapter 23 / Section 43-2305
43-2305 ELECTION ON CONTRACTS.
Status: in_force

43-2305. Election on contracts. Whenever the board of an irrigation district shall by resolution determine that the interest of said district and the public interest or necessity demand the reconstruction, rehabilitation, replacement, modification or improvement of any dam, canal or other irrigation district works and the construction of hydroelectric generating facilities, properties and related structures in connection and as an improvement to such dam, canal or other irrigation district works and the entering into of a contract as authorized in section 43-2301(c), Idaho Code, making provision therefor, said board shall be required to order the submission of the proposition of entering into a contract as provided in section 43-2301(c), Idaho Code, to the vote of the qualified electors of the district as defined in section 34-104, Idaho Code, at an election to be held for that purpose. The resolution, in addition to such declaration of public interest or necessity, shall recite the objects and purposes for which the contract is proposed to be entered into by the irrigation district; the estimated cost of the reconstruction, rehabilitation, replacement, modification or improvement of the dam, canal or other irrigation district works and/or construction of hydroelectric generating facilities as the case may be; the method of financing the reconstruction, rehabilitation, replacement, modification or improvement of the dam, canal or other irrigation district works and construction of hydroelectric generating facilities, including the maximum amount of bonds which may be issued or of indebtedness which may be contracted by a contracting irrigation district pursuant to such election and pursuant to the provisions of section 43-2301(d), Idaho Code.

Any election required to be held hereunder shall be called by resolution, which resolution shall also fix the date upon which such election shall be held, the manner of holding the same and the method of voting for or against the execution of the contract. Such resolution shall also fix the compensation to be paid the officers of the election and shall designate the precincts and polling places and shall appoint for each polling place, from each precinct from the electors thereof, the officers of such election, which officers shall consist of three (3) judges, one (1) of whom shall act as clerk, who shall constitute a board of election for each polling place. Description of precincts may be made by reference to any order or orders of the board of county commissioners of the county or counties in which the district or any part thereof is situated, or by reference to any previous order, or resolution of the board or by detailed description of such precincts. The resolution calling the election shall prescribe an official notice of election, which notice shall be published once a week for two (2) consecutive weeks, the last publication of which shall be at least ten (10) days prior to the date set for said election, in a newspaper of general circulation printed and published in the district, and no other or further notice of such election or publication of the names of election officers or of the precincts or polling places need be given or made. The notice of election shall state that a copy or copies of the contract or contracts, in substantially the form contemplated to be entered into by the district are on file in the office of the secretary of the district for public inspection by any interested person during regular business hours.

The respective election boards shall conduct the election in their respective precincts in a manner prescribed by law for the holding of district elections to the extent the same shall apply and shall make their returns to the secretary of the district. At any regular or special meeting of the board held not earlier than five (5) days following the date of such election, the returns thereof shall be canvassed and the results thereof declared.

If it shall appear from said returns that a two-thirds (2/3) majority of the qualified electors of the district who shall have voted on any proposition submitted hereunder at such election voted in favor of such proposition, the district shall thereupon be authorized to enter into such contracts, all for the purpose or purposes and object or objects provided for in the proposition submitted hereunder or in the resolution therefor. Submission of the proposition of entering into such contract at such an election shall not prevent or prohibit submission of the same or other propositions at subsequent election or elections called for such purpose.

History:

[43-2305, added 1978, ch. 367, sec. 1, p. 963; am. 1979, ch. 294, sec. 2, p. 775; am. 1985, ch. 119, sec. 2, p. 290; am. 1993, ch. 212, sec. 2, p. 577.]
Idaho Code § 43-616 — Idaho Code / Title 43 / Chapter 6 / Section 43-616
43-616 CERTIFICATE ISSUED UPON PAYMENT OF BENEFITS APPORTIONED AGAINST LAND AND RECORDED.
Status: in_force

43-616. Certificate issued upon payment of benefits apportioned against land and recorded. Whenever the full amount of benefits apportioned against any parcel of land, with interest as herein provided, has been paid, the district shall issue to the owner or person making such payment, a certificate showing payment in full of the benefits so apportioned against such parcel; such certificate shall describe the land on which such apportionment of benefits or assessment has been paid, and shall identify or describe by appropriate reference the bond issue and apportionment of benefits from the payment of which the land so described has been released. Said certificate shall be issued in the name of the district, be signed by the president and secretary thereof and the corporate seal of the district shall be affixed thereto, and shall be acknowledged as conveyances of real property. All such certificates shall be entitled to record in the office of the county recorder of the county where the land is situated. After the apportionment of benefits or assessments against any parcel of land has been paid in full, no taxes or assessments shall be levied against such parcel for the payment of any outstanding bonds of the refunding issue described in such certificate or for the payment of which such assessment of benefits was made; provided, however, that such parcels shall be subject to taxes at not to exceed fifty cents (50¢) per irrigable acre per annum, levied as aforesaid for the emergency fund, until all such refunding bonds have been paid and discharged, with interest thereon as provided by such bonds.

History:

[43-616, added 1933, ch. 207, sec. 6, p. 418.]
Idaho Code § 43-1302 — Idaho Code / Title 43 / Chapter 13 / Section 43-1302
43-1302 ELECTION — CALL FOR.
Status: in_force

43-1302. Election — Call for. It shall be the duty of the said board of directors, if it approves said petition, to call an election for the purpose of submitting to the qualified electors of the district the proposal specified in said petition: provided, that no sale or transfer shall be made unless to a duly organized irrigation company under the laws of Idaho operating only for the benefit of its stockholders.

History:

[(43-1302) R.C., sec. 2437a, as added by 1917, ch. 167, sec. 1, part of subd. 2437a, p. 498; reen. C.L., sec. 2437b; am. 1919, ch. 36, sec. 2, p. 132; C.S., sec. 4429; I.C.A., sec. 42-1302.]
Idaho Code § 43-701C — Idaho Code / Title 43 / Chapter 7 / Section 43-701C
43-701C FLAT RATE ASSESSMENTS — PREPARATION AND CERTIFICATION OF LISTS — CHANGES IN LEGAL DESCRIPTIONS.
Status: in_force

43-701C. Flat rate assessments — Preparation and certification of lists — Changes in legal descriptions. As soon as possible after the board of directors determines to make flat rate assessments as provided in section 43-701B, Idaho Code, the treasurer of the district shall prepare a list containing the legal description, the assessor's parcel number and the name and last known address of the owner of record of each residential tract, one (1) acre or less in size, assessed by the district for all purposes, and a separate list in like manner for such tracts assessed only for drainage. The list or lists may be certified by the treasurer to the county auditor of the county in which the lands are situate. When an irrigation district includes lands in more than one (1) county, separate lists may be prepared for each county. When a tract lies partly in one (1) county and partly in one or more other counties, only the portion in any county shall be included in the list for that county if the treasurer is certifying a list or lists to the county auditor. If the legal description of any tract or tracts on any such list differs from the legal description as shown by the assessor's records, the auditor shall notify the irrigation district treasurer of the discrepancy and the description in the list shall be changed by the irrigation district treasurer, by an addendum, to conform with the assessor's records; provided, however, that where the discrepancy between the descriptions occurs because a portion of the parcel lies outside the boundaries of the irrigation district, no change in description shall be required, and the irrigation district assessments shall be effective only as to the portions of any such parcel that are within the boundaries of the irrigation district.

History:

[43-701C, added 1982, ch. 103, sec. 2, p. 282; amn. 1988, ch. 137, sec. 3, p. 247.]
Idaho Code § 43-1703 — Idaho Code / Title 43 / Chapter 17 / Section 43-1703
43-1703 CONTRACT FOR CONSTRUCTION.
Status: in_force

43-1703. Contract for construction. Upon the withdrawal of the land by the department of the interior it shall be the duty of the department of water resources to enter into a contract for the construction of irrigation works with the district submitting the proposition, which contract shall contain complete specifications of the location, dimensions, character and estimated cost of the proposed canal, ditch or other irrigation works. Said contract shall state the price and terms upon which the state will dispose of the lands to the settlers, but shall not state the cost of the water rights to the settlers; it shall further state that the board of directors of the district shall determine the benefits, and the cost of the proposed works shall be apportioned to the said lands by the said board of directors, as provided by section 43-404, and that the procedure with reference to the assessing and the levying of assessments on said lands and the sale for delinquent assessments so levied and assessed and the method of issuing tax deeds by the district shall conform in all particulars to that provided in the irrigation district laws for other lands within said district. The aforesaid contract shall not be entered into on the part of the department of water resources until the withdrawal of such lands by the department of the interior, and the irrigation district shall not at any time be required to file a bond.

History:

[(43-1703) R.C., sec. 2386b, as added by 1911, ch. 71, sec. 2, p. 194, and 1911, ch. 154, sec. 6, p. 461; reen. C.L. 166:3; C.S., sec. 4456; I.C.A., sec. 42-1703.]
Idaho Code § 43-305 — Idaho Code / Title 43 / Chapter 3 / Section 43-305
43-305 DRAINAGE OF LANDS — PAYMENT OF COST — APPORTIONMENT OF COST WHEN PAYMENT DEFERRED.
Status: in_force

43-305. Drainage of lands — Payment of cost — Apportionment of cost when payment deferred. Any irrigation district heretofore organized or hereafter to be organized, may, whenever it appears necessary, proper or beneficial to drain any of the lands within said district, whether for the benefit of the land actually requiring drainage or for the protection of other lands within said district, whether the irrigation works have been actually acquired or constructed or not, cause drainage canals and works to be constructed and to this end such district shall in all respects have the same power and authority as is now conferred or may hereafter be conferred respecting irrigation, and all the powers conferred upon irrigation districts under the laws of this state with respect to irrigation shall be construed to include drainage.

Any irrigation district now, or which may hereafter be organized under the laws of the state of Idaho, shall have the authority to construct drainage works for the purpose of draining any land or lands within such irrigation district, and such authority shall be exercised by the board of directors in its discretion. The cost of any such drainage works may be paid for out of the maintenance, operation charges, tolls, or assessments, or out of either or all of such funds which are not otherwise necessary for the purposes for which such funds were created; that not to exceed twenty per cent (20%) of the total amount of such maintenance, operation charges, tolls and assessments for any year shall be expended for drainage.

In all cases where the construction of drainage works requires the issuance of bonds or such works are constructed by the United States under a contract by which the payments therefor are deferred, the board of directors of such irrigation district shall apportion the cost of such drainage works to each tract of land in said district according to benefits. In determining the amount to be apportioned to each tract of benefits under this section, the board of directors may consider benefits to each tract drained; the damage done to the low land from seepage and saturation from irrigation water from high land, and the necessity for carrying off waste water, and such high land may be considered as being benefited to the extent and in the amount that such lands are responsible for damage to low lands from seepage and saturation by irrigation water; the board may also consider any advantage to the lands of the district and each tract thereof, growing out of the construction of such drainage works. In lieu of issuing bonds or contracting with the United States for the construction of drainage works, the board of directors may consider such drainage works as a part of the irrigation system and may make levies to pay for the same upon the same basis as assessments for the construction of the irrigation works by which the lands of the district are irrigated. In all cases where the cost of drainage works shall be apportioned to all the tracts of lands of the district as herein provided, all the provisions of this title applicable to procedure and the confirmation of the apportionment by the court, including the right of appeal, shall be applicable to the apportionment of benefits under this section.

History:

[(43-305) 1917, ch. 31, sec. 2, p. 74; compiled and reen. C.L., sec. 2386n; C.S., sec. 4347; am. 1925, ch. 139, sec. 1, p. 245; am. 1927, ch. 207, sec. 1, p. 290; am. 1929, ch. 112, sec. 1, p. 180; I.C.A., sec. 42-305.]
Idaho Code § 43-1106 — Idaho Code / Title 43 / Chapter 11 / Section 43-1106
43-1106 APPEAL.
Status: in_force

43-1106. Appeal. An appeal shall lie from the decision of the board of directors of such irrigation district denying the petition or any part thereof to the district court of the county where the lands described in the petition are located. The appeal shall be taken in accordance with and shall be subject to the appeal provisions of section 43-719(4) and (5), Idaho Code. If an appeal results in an order of the district court excluding the lands described in the petition, or any of them, the time of segregation shall date from the date of the hearing before the board of directors of the district.

History:

[(43-1106) R.C., sec. 2437; am. 1911, ch. 46, sec. 4, part of subd. 2437, p. 102; reen. C.L., sec. 2435b; C.S., sec. 4425; I.C.A., sec. 42-1104; am. and redesig. 1990, ch. 181, sec. 6, p. 390; am. 2012, ch. 143, sec. 1, p. 378.]
Idaho Code § 43-201A — Idaho Code / Title 43 / Chapter 2 / Section 43-201A
43-201A WHEN ELECTION NOT REQUIRED.
Status: in_force

43-201A. When election not required. If, pursuant to section 43-201, Idaho Code, the secretary of the district verifies that there is only one (1) qualified candidate who has been nominated for the position of director to be filled, it shall not be necessary to hold an election for that position, and the board of directors shall declare such candidate elected as director at the next regularly scheduled board meeting following the expiration of the date for filing written nominations. If the secretary of the district verifies that there is no qualified candidate, the incumbent director's term of office shall continue until the director's successor is elected and qualified. The procedure set forth in this section shall not apply to any other irrigation district election.

History:

[43-201A, added 1979, ch. 293, sec. 1, p. 772; am. 2012, ch. 119, sec. 1, p. 335; am. 2014, ch. 64, sec. 1, p. 167.]
Idaho Code § 43-1118 — Idaho Code / Title 43 / Chapter 11 / Section 43-1118
43-1118 APPEALS — PROCEDURE.
Status: in_force

43-1118. Appeals — Procedure. An appeal shall lie from the resolution or the order of the board of directors excluding, and from the order of the board of directors not excluding, lands covered by proceedings under sections 43-1110 through 43-1117, Idaho Code, or from any part of any such order. The appeal may be taken by any landowner in the district and by any person, firm or corporation having any interest in any tract of land included in any such order. The appeal shall be to the district court of the county where the lands involved in the appeal are located. The appeal shall be taken in accordance with and shall be subject to the appeal provisions of section 43-719(4) and (5), Idaho Code.

History:

[(43-1118) 1972, ch. 371, sec. 9, p. 1089; am. and redesig. 1990, ch. 181, sec. 18, p. 394; am. 2012, ch. 143, sec. 2, p. 378.]
Idaho Code § 43-203 — Idaho Code / Title 43 / Chapter 2 / Section 43-203
43-203 INCREASING OR DECREASING NUMBER OF DIRECTORS — PETITION.
Status: in_force

43-203. Increasing or decreasing number of directors — Petition. In any irrigation district, organized under the laws of the state of Idaho, having three (3), five (5) or seven (7) directors, whenever a petition amounting to fifty per cent (50%) of the votes cast at the last annual election within the district, shall be filed with the board of directors of such district asking for an election within the district, for the purpose of increasing or decreasing the number of directors of such district, such board of directors shall thereafter immediately call an election for the purpose of deciding the question: provided, that the petition shall recite that each signer thereof is a legal voter, or land holder within such district and the signatures thereupon are verified by the person or persons circulating the same: provided, that the petition shall specify the number of directors demanded, which shall be three (3), five (5) or seven (7): provided, that such petition shall represent not less than twenty-five per cent (25%) of the area of the lands within such district as shown by the records of the district.

History:

[(43-203) 1915, ch. 91, sec. 1, p. 210; reen. C.L., sec. 2378b; C.S., sec. 4332; I.C.A., sec. 42-203.]
Idaho Code § 43-1803 — Idaho Code / Title 43 / Chapter 18 / Section 43-1803
43-1803 CONTRACTS WITH FEDERAL GOVERNMENT UNDER RECLAMATION ACT.
Status: in_force

43-1803. Contracts with federal government under reclamation act. The board of directors of an irrigation district organized under the laws of the state of Idaho may enter into any obligation or contract with the United States for the construction, operation and maintenance of the necessary works for the delivery and distribution of water therefrom under the provisions of the federal reclamation act and all acts amendatory thereof or supplementary thereto and the rules and regulations established thereunder; or the board may contract with the United States for a water supply under any act of congress providing for or permitting such contract.

History:

[(43-1803) Part of R.C., sec. 2386, as added by 1915, ch. 143, sec. 4, p. 304; compiled and reen. C.L. 167:3; C.S., sec. 4468; I.C.A., sec. 42-1803.]
Idaho Code § 43-701 — Idaho Code / Title 43 / Chapter 7 / Section 43-701
43-701 PREPARATION OF ASSESSMENT BOOK — LEVY OF ASSESSMENTS.
Status: in_force

43-701. Preparation of assessment book — Levy of assessments. (1) The secretary of the board of directors shall be the assessor of the district, and on or before August 1 of each year shall prepare an assessment book containing a full and accurate list and description of all of the land of the district, and a list of the persons who own, claim or have in possession or control thereof during said year, giving the number of acres listed to each person: provided, that where the property to be listed is described by metes and bounds description, the assessor of the district may give to each tract of land within the district which is described by metes and bounds description an irrigation district assessment number, which number shall be placed on the assessment roll to indicate the certain piece of land bearing such number, and entered on a plat book to indicate what tract is designated by such irrigation district assessment number, and no further description of such land shall be necessary upon the irrigation district assessment roll. The assessor of the district must, in the event irrigation district assessment numbers are used in lieu of the metes and bounds description, on or before the first day of August of each year, file with the board of directors of the district an accurate and complete list of all irrigation district assessment numbers entered on the assessment rolls for the year, showing opposite each number an accurate description of the tract of land designated by such number. Thereafter, in all cases where an irrigation district assessment number is used to designate the same tract of land in the assessment of succeeding year, the assessor of the district shall not include such number in his list of the irrigation district assessment numbers filed with the board of directors of the district.

(2) Whenever a tract of land which has been given an irrigation district assessment number is subdivided, the assessor of the district shall give each subdivision a new irrigation district assessment number, which number with an accurate description of the tract of land designated by such new number, shall be included in his list of irrigation district assessment numbers filed with the board of directors; provided, that the owners of two (2) or more lots each of which is less than five (5) acres in size in any subdivision which has been given new assessment numbers may request of the assessor in writing that those lots be combined for assessment purposes, whereupon the assessor shall combine those lots into a single assessment number, which may be the same as the number previously assigned to one (1) of the lots, which number with an accurate description of the lots designated by such number shall be included in his list of irrigation district assessment numbers filed with the board of directors; thereafter, such combined area shall be deemed to be a single parcel for all purposes related to the levy and collection of assessments and all subsequent assessments shall constitute a single lien against the entire combined area. The request to combine the parcels for assessment purposes shall include the name and mailing address of the person designated by the requesting landowners to receive notices from the district. All assessment notices which otherwise would be sent to the individual landowners, shall be sent to the person thus designated, and shall be deemed to have been sent to the owner of each parcel included in the combined area.

(3) In all irrigation districts where the collection of assessments is made by county officers as provided for by sections 43-727, 43-728 and 43-729, Idaho Code, said assessment book shall be prepared on or before June fifteenth of each year and the provisions of this section with reference to assessment numbers shall not apply. If the name of the person owning, claiming, possessing or controlling any tract of said land is not known, it shall be listed to unknown owners.

In all districts in which an assessment is levied for the purpose of maintaining and operating the works of said district, at a regular meeting of the board between August 1 and November 8 of each year, the board of directors shall levy an assessment upon all the lands of the district for the expense of maintaining and operating the property of the district; provided, that in all districts where the collection of assessments is made by county officers as provided by sections 43-727, 43-729, Idaho Code, said levy shall be made on or before the third Tuesday of July of each year.

(4) At the time of meeting of the board of directors to levy assessments as in this section provided, the board of directors of the irrigation district are authorized to determine the aggregate amount necessary to be raised for all purposes connected with the maintaining and operating of the works of said district, and may determine the total amount of said sum necessary and required to pay the expense of making the assessment book and extension of the assessments thereon, giving notice of assessments and making collections of assessments, which shall be designated as assessment expense fund. If the district has adopted a flat rate method of assessing residential lots of one (1) acre or less as authorized by section 43-701B, Idaho Code, the share of the assessment expense to be apportioned against the residential lots and the share to be apportioned against the tracts of land assessed by the regular method shall be determined separately so as to allocate as accurately as reasonably possible, between (1) such residential lots and (2) all other parcels, the assessment expenses specified above. The balance of said amount necessary to be raised shall be designated as operation and maintenance fund. The board of directors are authorized to apportion the total amount of assessment expense fund against the several tracts of land as shown on the assessment book, so that each tract shall pay its proportionate share of the cost of making assessments and collections thereof. The amount of said assessment designated operation and maintenance fund shall be spread upon all the lands in the district and shall be proportionate to the benefits received by such lands growing out of the maintenance and operation of the said works of said district. Such assessments shall be carried out by the secretary and entered into an appropriate column on the assessment roll immediately and shall be subject to review by the board of correction hereinafter provided for.

(5) In districts that furnish water to landowners who have previously petitioned out of such district, the board of directors shall assess such owners in the same proportionate amount for maintenance and operation of the irrigation works of the district as they do on the land within such district, and in addition thereto shall assess such landowners in the same proportionate amount for bond interest and redemption of bonds outstanding under the provisions of chapters 4, 5, and 6, of this title, or other contract indebtedness of the district, as they do against the land of the district, and such assessment shall be considered as a toll, and if not paid by the first day of January following such assessment, the board of directors may refuse to deliver water to such landowner until this, or any other delinquent payment has been paid.

History:

[(43-701) 1903, p. 150, sec. 23; reen. R.C., sec. 2407; am. 1911, ch. 71, sec. 4, p. 194; am. 1911, ch. 154, sec. 9(8), p. 461; reen. C.L., sec. 2407; C.S., sec. 4384; am. 1931, ch. 125, sec. 1, p. 221; I.C.A., sec. 42-701; am. 1941, ch. 93, sec. 1, p. 170; am. 1945, ch. 126, sec. 1, p. 192; am. 1947, ch. 54, sec. 1, p. 71; am. 1949, ch. 220, sec. 1, p. 463; am. 1967, ch. 397, sec. 1, p. 1179; am. 1988, ch. 137, sec. 1, p. 244; am. 1989, ch. 368, sec. 1, p. 923 .]
Idaho Code § 43-504 — Idaho Code / Title 43 / Chapter 5 / Section 43-504
43-504 LIEN OF BONDS.
Status: in_force

43-504. Lien of bonds. Any bonds issued and sold under the provisions of this chapter shall have the same lien and priority of lien upon the lands embraced in said irrigation district as any bonds of the district issued under chapter 4 of this title.

History:

[(43-504) R.C., sec. 2405c, as added by 1915, ch. 38, sec. 2, p. 118; reen. C.L., sec. 2406d; C.S., sec. 4374; I.C.A., sec. 42-504.]
Idaho Code § 43-728 — Idaho Code / Title 43 / Chapter 7 / Section 43-728
43-728 COUNTY OFFICERS — DISTRICT BOND AND CONTRACT OBLIGATIONS — LEVY AND COLLECTION OF ASSESSMENTS.
Status: in_force

43-728. County officers — District bond and contract obligations — Levy and collection of assessments. After receipt of said notice of bond issues and contracts with the United States it shall be the duty of the county auditors of each county in which any of such district lands are located to furnish the board of county commissioners at or before its meeting on the second Monday in September, a statement showing the amount of the annual payment on said bonds or contract and the amount of interest thereon which will fall due during the next ensuing year should the board of directors adopt such a resolution. It shall be the duty of the board of county commissioners, or boards of county commissioners of the county or counties in which such district lands are located to levy on the lands in said district the tax necessary to meet the annual payment on said bonds or contracts and the interest thereon as they become due. If said district includes lands in more than one county, the board of county commissioners of each county shall levy upon the district lands in that county the proportionate part of the total tax necessary to meet the annual payment on said bonds or contract and the interest thereon as they become due, in the proportion that the benefits apportioned to the district lands in such county are of the total benefits of such bond issue or contract apportioned to all the lands of the district, and whether the district be one or more than one county, the levy upon each of the several tracts of district lands for the payment of the annual instalments on said bonds or contract and the interest thereon shall be in proportion to the apportionment of benefits of such bond issue or contract and apportioned among the several tracts of land in the district in like manner as provided by law with reference to similar levies made by the boards of directors of irrigation districts. The county auditor of each county in which such district lands are located shall each year enter upon the county assessment roll against the property therein described the levy so made by the board of county commissioners, in manner similar to that in which school or other municipal or road district assessments are entered by him on said assessment roll, except that the sum assessed and charged against each description of land therein contained for such irrigation district purposes shall be entered by the auditor as the bond or contract assessment of the …. irrigation district against the same. Such district bond or contract tax shall be collected and accounted for by the county officers in the same manner as other municipal taxes and the collection thereof shall be enforced in the same manner, and neglect to pay the same shall be subject to the same penalties as the other taxes of the county and the same shall be paid over to the state treasurer who shall act as treasurer of the district for the purpose of receiving and depositing such funds and disbursing the same in payment of the district's bond and United States contract obligations and the interest thereon.

History:

[(43-728) 1923, ch. 178, part of 2d par. of sec. 1, p. 276; I.C.A., sec. 42-727.]
Idaho Code § 43-613 — Idaho Code / Title 43 / Chapter 6 / Section 43-613
43-613 PAYMENT OF ASSESSMENT A BAR TO FURTHER ASSESSMENTS.
Status: in_force

43-613. Payment of assessment a bar to further assessments. Upon payment of the full amount of benefits apportioned or assessed against any parcel of land, with interest as aforesaid, such land shall thereafter be forever relieved from the payment of any taxes or assessments levied on account of such refunding bonds, except taxes levied for the emergency fund as herein provided.

History:

[43-613, added 1933, ch. 207, sec. 3, p. 418.]
Idaho Code § 43-2001 — Idaho Code / Title 43 / Chapter 20 / Section 43-2001
43-2001 RELEASE OF FIRST MORTGAGES HELD BY STATE UPON DISSOLUTION OF DISTRICTS.
Status: in_force

43-2001. Release of first mortgages held by state upon dissolution of districts. The state board of land commissioners is hereby empowered, whenever in its judgment the necessity requires, to release first mortgages on farm lands within the state of Idaho, held as security for loans made by said state, and accept in lieu thereof and as security for the payment of said loans, second mortgages in the full amount due, owing and unpaid on said released mortgages, subject to the following terms and conditions:

(a) The lien prior to said second mortgage shall represent only retired general obligation bonds and warrant indebtedness and the interest due thereon of the irrigation or drainage districts within which said lands are located.

(b) Said prior lien shall constitute only the pro rata acreage proportion of the total amount necessary to retire said general obligation bonds and warrant indebtedness and the interest due thereon.

(c) Said prior lien shall not exceed an amount equal to 75 per cent of the pro rata acreage proportion of the face value of the outstanding general obligation bonds and warrant indebtedness and interest due thereon retired.

(d) The interest rate on said prior lien shall not exceed the rate of 6 per cent per annum.

(e) The release and acceptance of a second mortgage shall be for the purpose of winding up the affairs and dissolution of the district.

History:

[43-2001, added 1933, ch. 194, sec. 1, p. 385.]
Idaho Code § 43-1322 — Idaho Code / Title 43 / Chapter 13 / Section 43-1322
43-1322 DIVISIONS OF DISTRICT FOR ELECTION OF DIRECTORS.
Status: in_force

43-1322. divisions of district for election of directors. The board of county commissioners shall also enter an order dividing the new partitioned irrigation district into not less than three (3) nor more than seven (7) divisions of as nearly equal size as practical, which shall be numbered first, second, third, etc. One (1) director, who shall be an elector and resident in the division, shall be elected from each division of the district. Provided however, that in districts of three thousand (3,000) acres or less, the directors may be elected from qualified electors holding title or evidence of title to land in the district and residing in the county where some portion of the district is located. The number of divisions into which the district shall be divided shall be specified in the petition for the partition of the new irrigation district, and if not otherwise specified, shall be three (3). The board shall also enter an order dividing the remaining irrigation district after partition into the same number of divisions of as nearly equal size as practical as existed in the original irrigation district prior to partition.

History:

[43-1322, added 2013, ch. 332, sec. 10, p. 869.]
Idaho Code § 43-107 — Idaho Code / Title 43 / Chapter 1 / Section 43-107
43-107 EXAMINATION BY DEPARTMENT OF WATER RESOURCES — REPORT TO COUNTY COMMISSIONERS — AMENDMENT OF PLAN.
Status: in_force

43-107. Examination by department of water resources — Report to county commissioners — Amendment of plan. A copy of such petition and all maps and other papers filed with the same shall be filed in the office of the department of water resources at least four (4) weeks before the date set for such hearing. It shall be the duty of the department to examine such petition, maps and other papers, and, if it deem it necessary, to further examine the proposed district, the works proposed to be purchased, or the location of the works to be constructed, and it shall prepare a report upon the matter in such form as it deems advisable, and submit the same to the board of county commissioners at the meeting set for the hearing of said petition. Whenever the department of water resources shall report to the board of county commissioners against the organization of such district, said board of county commissioners shall refuse to further consider such petition unless it be requested in writing so to do by three-fourths (3/4) of the landowners in said proposed district, such ownership to be determined as provided in section 43-101. At the time set for hearing the board may, on receiving an adverse report from the department, adjourn the proceedings for two (2) weeks for the purpose of enabling the petitioners to file a request for such further proceedings. In any case, the petitioners may amend such plan of irrigation at such hearing to meet the approval of the department, or as they may find advisable. It shall be the duty of the county commissioners to notify the department of water resources of the final action, either favorable or unfavorable, taken upon a petition for the formation of an irrigation district.

History:

[(43-107) 1903, p. 150, sec. 2a, as added by 1907, p. 484, sec. 1; reen. R.C., sec. 2374, am. 1915, ch. 89, sec. 1, part of subd. 2374, p. 207; compiled and reen. C.L., 2374d; C.S., sec. 4319; am. 1921, ch. 172, sec. 1, p. 367; I.C.A., sec. 42-107.]
Idaho Code § 43-2533 — Idaho Code / Title 43 / Chapter 25 / Section 43-2533
43-2533 REDEMPTION.
Status: in_force

43-2533. Redemption. At any time within two (2) years from the date of any delinquency certificate, the owner of the property described therein, or anyone on his behalf, may redeem such property by paying to the treasurer the amount stated in such certificate together with interest thereon at the rate of ten percent (10%) per annum, from date thereof to the last day of the month in which such redemption is made. Thereupon the treasurer shall issue to the redemptioner a certificate of redemption which shall state the name of the redemptioner, the date of redemption, the number of the certificate so redeemed, the description of the property contained therein, and the name of the local improvement district for which said certificate was issued. In case said certificate has not been assigned, the treasurer shall note such upon the original and duplicate delinquency certificate; if assigned upon the duplicate certificate the fact that the same has been redeemed, the date of redemption and shall note the same upon the local improvement delinquency certificate register and the local improvement installment docket; provided, that no redemption of any such certificate shall be allowed unless all assessments which have become due subsequent to the one for which said delinquency certificate shall have been issued with penalties, and interest at the rate of ten percent (10%) per annum from date of said delinquency to the end of the month in which the same is redeemed, shall be paid, which fact together with the amount paid shall be stated upon the redemption certificate. The money received from the redemption of any property described in a certificate which has been assigned shall be deposited by the treasurer to the credit of the person named in the last assignment of such certificate. The treasurer shall thereupon give notice to such person at the address shown by the record of such deposit, and such person shall thereafter be paid the same by the treasurer, without additional interest, upon surrender of such certificate to the treasurer who shall mark the same "paid" and hold it as a voucher.

History:

[43-2533, added 1993, ch. 407, sec. 1, p. 1493.]
Idaho Code § 43-701F — Idaho Code / Title 43 / Chapter 7 / Section 43-701F
43-701F FLAT RATE ASSESSMENTS — ASSESSMENT AND COLLECTION EXPENSES.
Status: in_force

43-701F. Flat rate assessments — Assessment and collection expenses. The costs incurred by the irrigation district in preparing and certifying any list of tracts as provided for in section 43-701C, Idaho Code, shall be assessed against the tracts described in that list, at the same amount for each tract, and the amount so assessed shall be included in the first notification made by the irrigation district treasurer to the county as provided for in section 43-701D, Idaho Code, if the district is utilizing the county for collecting the assessment. Thereafter all tracts on any one list shall be regarded as a single tract for determining assessment expense as provided for in section 43-701, Idaho Code. The county commissioners initially shall levy an additional fee against the tracts described in any such list for the cost of transferring and conforming the list and initiating the collection process, at a uniform amount for each tract, and may levy annually an additional assessment for the current cost of collection and remittance to the district, at a uniform amount for each tract.

History:

[43-701F, added 1982, ch. 103, sec. 5, p. 284; am. 1988, ch. 137, sec. 6, p. 248.]
Idaho Code § 43-1121 — Idaho Code / Title 43 / Chapter 11 / Section 43-1121
43-1121 NOTICE OF PROPOSED CONSTRUCTION OF DISTRIBUTION SYSTEM — TIME FOR FILING WRITTEN REQUEST.
Status: in_force

43-1121. Notice of proposed construction of distribution system — Time for filing written request. Prior to construction of a distribution system under the authority of either section 43-329 or 43-333, Idaho Code, or under any law authorizing a local improvement district, an irrigation district shall mail a notice of the intended construction to the current owner of any lot or parcel within the area to which irrigation water can be delivered by that distribution system, which previously had been excluded from the district as not agricultural. The notice shall state that the lot or parcel may be eligible for reinstatement, with water rights, if the owner so requests in writing, properly signed and acknowledged, and shall specify the date, not less than three (3) weeks after mailing of the notice, after which the irrigation district may decline to consider the request.

History:

[43-1121, added 1993, ch. 209, sec. 2, p. 571.]
Idaho Code § 43-205 — Idaho Code / Title 43 / Chapter 2 / Section 43-205
43-205 INCREASING OR DECREASING NUMBER OF DIRECTORS — PROCEDURE FOLLOWING ELECTION.
Status: in_force

43-205. Increasing or decreasing number of directors — Procedure following election. Upon the canvass of the returns, as provided by section 43-208, of any election for determining the number of the directors for any irrigation district, and if there be any change voted, then the board shall immediately proceed to redivide the said district into directors' divisions of convenient boundaries and as nearly as possible of equal area, and appoint a qualified person from each division as a director whose term of office shall expire with the next regular election, and the first succeeding directors elected under the new arrangement shall determine their terms of office as contemplated by this chapter, and in case the number of directors shall have been decreased the old members of the board of directors shall continue in office until the expiration or sooner determination of their terms, successors being appointed or elected only in divisions where representation will terminate with the term of such director.

History:

[(43-205) 1915, ch. 91, sec. 3, p. 210; reen. C.L., sec. 2378d; C.S., sec. 4334; I.C.A., sec. 42-205.]
Idaho Code § 43-330F — Idaho Code / Title 43 / Chapter 3 / Section 43-330F
43-330F OPERATION AND MAINTENANCE OF PRESSURIZED DISTRIBUTION SYSTEMS.
Status: in_force

43-330F. Operation and maintenance of pressurized distribution systems. Any pressurized distribution system constructed under the authority of section 43-330A, Idaho Code, shall be operated, maintained, repaired and replaced by the district, and the district may levy and collect an assessment against each tract of land served by the distribution system to defray the cost and expense of such operation, maintenance, repair or replacement. The board shall apportion to each tract of land included in the contract a portion of the cost of operation, maintenance, repair and replacement of the distribution system, on the same basis as the cost of construction of the distribution system is apportioned.

History:

[43-330F, added 1993, ch. 261, sec. 1, p. 894.]
Idaho Code § 43-727 — Idaho Code / Title 43 / Chapter 7 / Section 43-727
43-727 COUNTY OFFICERS — COLLECTION OF DISTRICT ASSESSMENTS.
Status: in_force

43-727. County officers — Collection of district assessments. The board of directors of any irrigation district organized under the laws of this state desiring to provide for the collection of district assessments by the county officers instead of the district treasurer, may do so by adopting a resolution providing for such collection by the county officers, and furnishing a copy thereof to the county auditor of each county in which any of the district lands are located: provided, that the county commissioners of said county or counties, must first by unanimous vote concur in and agree to such resolution by a proper resolution made and entered upon the minutes of such board or boards of county commissioners. Such resolution may provide that only assessments against lands subdivided into tracts of four (4) acres or less shall be collected by the county officers. In addition to collection fees otherwise provided by law, the county commissioners may levy an additional fee against the irrigation district for the cost of transferring records and initiating the collection process. After the adoption of such resolution the board of directors of such district shall furnish the county auditor of each county in which any part of the district lands are located a duplicate or certified copy of any apportionment of benefits which has been made, and copy of the list or map showing said apportionment theretofore made in such district, and a notice of any district bond issue or district contract with the United States, stating clearly the amount thereof, the rate of interest, and the conditions of payment, and each year thereafter shall furnish the said auditor or auditors a certified copy, or duplicate, of any additional apportionment, including any annual apportionment for operation and maintenance purposes, and shall each year furnish such auditor or auditors a certified copy, or duplicate of the levy or assessment made by the order of said board of directors for operation and maintenance purposes, including organization expenses and maintenance of the district organization. All tracts benefited to the same extent, on a proportionate basis, by the water rights and irrigation system of the district, and by the operation and maintenance thereof, shall be included in a separate category plainly identified in the list showing said apportionment of benefits. After the receipt of said copy of such resolution of the board of directors of any irrigation district, the county auditor shall each year enter upon the county assessment roll against the property therein described the levy so made by the board of directors of said district as shown upon the copy or duplicate thereof furnished to the said auditor as above provided, in manner similar to that in which other municipal school or road district assessments are entered by him on said assessment roll, except that the sum assessed and charged against each description of land therein contained for such irrigation district purposes shall be entered by the auditor as the operation and maintenance assessment of the …. irrigation district against the same. Such district operation and maintenance tax shall be collected and accounted for by the county officers in the same manner as other municipal taxes and paid over to the district treasurer together with any penalties or interest collected thereon, and the collection thereof shall be enforced in the same manner, and neglect to pay the same shall be subject to the same penalties as the other taxes of the county: provided, however, that the collection of such district assessments by such county officers, as herein provided, shall not make the bonds, contracts and interests due from such irrigation districts the obligation of such county or counties.

History:

[(43-727) 1923, ch. 178, 1st par. of sec. 1, p. 276; I.C.A., sec. 42-726; am. 1978, ch. 274, sec. 1, p. 638.]
Idaho Code § 43-2207 — Idaho Code / Title 43 / Chapter 22 / Section 43-2207
43-2207 LIBERAL CONSTRUCTION.
Status: in_force

43-2207. Liberal construction. Any restrictions, limitations or regulations relative to the issuance of such bonds or the execution of such contracts pursuant to the authority herein contained in any other act shall not apply to the bonds issued under this chapter or the execution of such contracts pursuant to the authority herein contained. Any act inconsistent herewith shall be deemed modified to conform with the provisions of this chapter for the purpose of this chapter only. This chapter being necessary to secure and preserve the public health, safety, convenience and welfare, and for the security of public and private property, it shall be liberally construed to effect the purposes of this chapter.

History:

[43-2207, as added by 1974, ch. 1, sec. 1, p. 3.]
Idaho Code § 43-318 — Idaho Code / Title 43 / Chapter 3 / Section 43-318
43-318 SALE OF PERSONAL OR REAL PROPERTY — PROCEDURE — SALE OF FEDERAL OR STATE LICENSE OR PERMIT.
Status: in_force

43-318. Sale of personal or real property — Procedure — Sale of federal or state license or permit. (1) Personal or real property of an irrigation district including a federal or state license or permit may be sold or transferred by its board of directors whenever the board finds and by resolution declares that the district no longer has use therefor. This procedure shall not be applicable to sales of real property acquired in compliance with the provisions of chapter 7, title 43, Idaho Code, because of the failure to pay irrigation district assessments.

1. If, in the opinion of the board, such property does not exceed fifty thousand dollars ($50,000) in value, it may sell the same without independent appraisal, notice or competitive bids.

2. Personal or real property, but not including a federal or state license or permit, exceeding fifty thousand dollars ($50,000) in estimated value shall first be appraised by three (3) disinterested freeholders of the district, who shall be selected by the board. It may then be sold at public or private sale to the highest bidder for cash at not less than its appraised value, after due notice.

3. Notice of sale shall describe the property, the appraised value thereof (by separate items, if so appraised), and the time, place and condition of sale.

4. If the appraised value exceeds fifty thousand dollars ($50,000), notice of sale shall be posted in three (3) public places in each of the election precincts in the district (one of which shall be the office of the board) at least ten (10) days before the date of sale. The board, in its discretion, may order that, in addition to such posting of notice, the notice shall be published in a daily or weekly newspaper, published or having a general circulation in the district, for the number of times, not to exceed three (3), and on the dates that the board shall specify in its order.

5. If, at the time set for closing the bids, no bidder offers the appraised price, or more, the board may sell the property for such price, and upon such terms, as the board by resolution declares to be reasonable, without further appraisal, notice or competitive bids.

(2) Whenever the board, by resolution, shall determine that the interest of the district in any federal or state license or permit is no longer required, it may, without independent appraisal or competitive bid, sell or transfer such federal license or permit upon such terms as may be fixed by the board; provided, that such resolution sets forth the license or permit to be sold or transferred and terms and conditions for sale or transfer, and provided further, that said resolution shall be published in a newspaper having general circulation in the district at least once a week for four (4) consecutive weeks preceding the date of sale; provided, however, that if within fifteen (15) days after the first publication of the resolution a referendum petition signed by qualified electors of the district equal in number to not less than ten percent (10%) of the electors of the district, based upon the aggregate vote cast at the general election of the directors of the district next preceding the filing of such petition, and at which election votes were cast in the election of directors, shall be filed with the secretary of the district requesting that an election be held upon the sale or transfer of such license or permit. Any election required to be held pursuant to a referendum petition filed in accordance with the provisions of this section, may be held separately or may be held concurrently with any other election authorized by law, pursuant to notice as provided in section 43-206, Idaho Code.

Any such election required to be held hereunder shall be called by resolution, which resolution shall also fix the date upon which such election shall be held, which shall be not more than forty-five (45) days following the receipt of petition requesting the election, the manner of holding the same and the method of voting for or against the sale or transfer. Such resolution shall also fix the compensation to be paid the officers of the election and shall designate the precincts and polling places and shall appoint for each polling place, from each precinct from the electors thereof, the officers of such election who shall constitute a board of election for each polling place, which officers shall consist of three (3) judges, one (1) of whom shall act as clerk. The description of precincts may be made by reference to any order or orders of the board of county commissioners of the county or counties in which the district or any part thereof is situated, or by reference to any previous order or resolution of the board or by detailed description of such precincts. Precincts established by the boards of the various counties may be consolidated for special elections held hereunder. In the event any such election shall be called to be held concurrently with any other election or shall be consolidated therewith, the resolution calling the election hereunder need not designate precincts or polling places or the names of officers of election, but shall contain reference to the act or order calling such other election and fixing the precincts and polling places and appointing election officers therefrom. The resolution calling the election shall prescribe an official notice of election, which notice shall be published once a week for two (2) consecutive weeks, the last publication of which shall be at least ten (10) days prior to the date set for said election, in a newspaper of general circulation printed and published within the district, and no other or further notice of such election or publication of the names of election officers or of the precincts or polling places need be given or made. At such election the ballots shall contain the words "Sale–Yes" or "Sale–No."

The respective election boards shall conduct the election in their respective precincts in the manner prescribed by law for the holding of district elections to the extent the same shall apply and shall make their returns to the secretary of the district.

In the event that no referendum petition is filed, or if so filed, and if it shall appear from the election returns that a majority of the qualified electors of the district who shall have voted on the proposition submitted hereunder at such election voted in favor of such proposition, the directors of the district shall, by resolution, authorize the sale or transfer under the terms prescribed and effective as of the end of the notice period hereinafter provided, and shall cause notice thereof to be published one (1) time in a newspaper of general circulation within the district. For a period of thirty (30) days from the date of such publication, any person in interest may file suit in any court of competent jurisdiction to test the regularity, formality or legality of the proceedings authorizing the sale or transfer and the provisions of the contract of sale or transfer. After the expiration of such thirty (30) day period, no one shall have any right of action to contest the validity of the sale or transfer, or of the contract, or of the proceedings, or of any resolution of the board of directors regarding such sale or transfer, and said sale or transfer shall be conclusively presumed to be legal and no court shall thereafter have authority to inquire into such matter.

History:

[(43-318) 1921, ch. 242, sec. 1, p. 533; I.C.A., sec. 42-313; am. 1949, ch. 206, sec. 1, p. 432; am. 1967, ch. 76, sec. 1, p. 175; am. 1974, ch. 84, sec. 1, p. 1175; am. 1982, ch. 196, sec. 1, p. 523; am. 2014, ch. 125, sec. 1, p. 355.]
Idaho Code § 43-220 — Idaho Code / Title 43 / Chapter 2 / Section 43-220
43-220 PETITION — SIZE.
Status: in_force

43-220. Petition — Size. Each recall petition at the time of circulating, signing and filing with the secretary of the irrigation district with whom it is to be filed, shall consist of not more than five (5) sheets with numbered lines for not more than twenty (20) signatures on each sheet, with the prescribed warning, title and form of petition on each sheet, and a full, true and correct copy of the original statement of the charges against the director referred to therein, printed on sheets of paper of like size and quality as the petition, firmly fastened together.

History:

[43-220, added 1989, ch. 337, sec. 1, p. 852.]
Idaho Code § 43-501 — Idaho Code / Title 43 / Chapter 5 / Section 43-501
43-501 ISSUANCE AND SALE AUTHORIZED.
Status: in_force

43-501. Issuance and sale authorized. In any irrigation district now organized or hereafter to be organized, for any portion of the time from the time said bonds begin to bear interest until five (5) years after the irrigation works of such district have been completed and water used in the irrigation of the lands in such district, in lieu of paying the interest on said bonds by revenues derived from the assessments on the lands in the district, the board of directors may pay any part of such interest with the proceeds of the sale of coupon bonds of such district to be issued and sold by them for said purpose.

History:

[(43-501) Part of R.C., sec. 2405; am. 1915, ch. 38, sec. 1, subd. 2405, p. 118; reen. C.L., sec. 2406a; C.S., sec. 4371; I.C.A., sec. 42-501.]
Idaho Code § 43-1829 — Idaho Code / Title 43 / Chapter 18 / Section 43-1829
43-1829 RESERVOIRS CONSTRUCTED BY GOVERNMENT — POWER OF DISTRICT TO ACQUIRE AND DISPOSE OF RIGHTS THEREIN.
Status: in_force

43-1829. Reservoirs constructed by government — Power of district to acquire and dispose of rights therein. The board of directors of an irrigation district organized under the laws of the state of Idaho may, when authorized by the qualified electors of the district, who are residents of the district and holders of title, or evidence of title, to the land in the district, at an election held for that purpose, after notice, as provided in section 43-1830, acquire, hold and own on behalf of the irrigation district storage rights, capacity, water and water rights in reservoirs constructed by the United States government in cooperation with the district to be disposed of as hereinafter provided.

History:

[(43-1829) 1925, ch. 72, sec. 1, p. 106; I.C.A., sec. 42-1829.]
Idaho Code § 43-701H — Idaho Code / Title 43 / Chapter 7 / Section 43-701H
43-701H FLAT RATE ASSESSMENTS — WATER RIGHTS NOT AFFECTED.
Status: in_force

43-701H. Flat rate assessments — Water rights not affected. Conversion by an irrigation district to the flat rate assessment procedure authorized in this chapter shall not affect in any manner the water rights appurtenant to or allocated to any tract of land in the irrigation district.

History:

[43-701H, added 1982, ch. 103, sec. 7, p. 285.]
Idaho Code § 43-324 — Idaho Code / Title 43 / Chapter 3 / Section 43-324
43-324 STATEMENT OF FINANCIAL CONDITION.
Status: in_force

43-324. Statement of financial condition. On or before the second Tuesday of February of each year the board of directors of each irrigation district organized under this title shall publish in at least one (1) issue of some newspaper published in the county or counties in which such district is situated, a full, true and correct statement of the financial condition of said district, at the end of the last preceding fiscal year, giving all liabilities and assets of the said district, in a form to be prescribed by the bureau of public accounts of the state of Idaho.

History:

[(43-324) 1903, p. 150, sec. 57; reen. R.C. & C.L., sec. 2394; C.S., sec. 4357; am. 1927, ch. 115, sec. 1, p. 160; am. 1931, ch. 126, sec. 1, p. 222; I.C.A., sec. 42-319; am. 1941, ch. 170, sec. 1, p. 341; am. 1998, ch. 332, sec. 4, p. 1069.]
Idaho Code § 43-1312 — Idaho Code / Title 43 / Chapter 13 / Section 43-1312
43-1312 DISSOLUTION WITHOUT ELECTION — APPLICATION OF OTHER CODE PROVISIONS.
Status: in_force

43-1312. Dissolution without election — Application of other code provisions. The general provisions of this chapter, and the general provisions of sections 5-508, 5-509, and 5-511 relative to issuance, service and publication of process, hearing, entry and execution of judgment and decree, as far as applicable shall apply to the proceedings had under the provisions of this act, the necessary substitutions and changes being considered made.

History:

[(43-1312) C.S., sec. 4435D, as added by 1929, ch. 102, sec. 1, p. 167; am. 1931, ch. 47, sec. 1, p. 82; I.C.A., sec. 42-1312.]
Idaho Code § 43-726 — Idaho Code / Title 43 / Chapter 7 / Section 43-726
43-726 SALE FOR ASSESSMENTS — LIMITATION OF ACTIONS TO DETERMINE VALIDITY — TENDER.
Status: in_force

43-726. Sale for assessments — Limitation of actions to determine validity — Tender. Every action, suit or proceeding which may be commenced for the purpose of determining the validity of a tax deed, brought by the original owner of the land or his assigns against the grantee named in the tax deed or his assigns, or to quiet title against him or them, or to remove the cloud of the tax deed, or to recover the possession from the tax deed grantee in possession, in cases where the assessment for which the land was sold had been paid before the issuance of the tax deed or the land redeemed after the issuance of the tax deed, or the lands were not subject to taxation at the time of assessment shall be commenced within two (2) years from the date of the issuance of the tax deed; and in every such action, suit or proceeding, whether before or after the issuance of tax deed, the party claiming to be the owner as against the district or against a party claiming under the tax certificate or under the tax deed shall tender with the first pleading in such action, suit or proceeding, and pay into court at the time of filing the same, the amount of the purchase price for which such lands were sold, or the amount of the assessment, penalties and interest for which a tax deed was issued to the district, together with all taxes and assessments which have been paid by the purchaser or paid or assessed by the district on said land after issuance of the tax deed, together with interest thereon at the rate of ten per cent (10%) per annum from the respective time of payment of such sums up to the time of filing of such pleading, the same, or such portion thereof as the court shall find to be just, to be paid to the district or said purchaser, his heirs or assigns, in case the right or title of the district or said purchaser shall fail in such suit, action or proceeding.

History:

[(43-726) C.S., sec. 4402A, as added by 1925, ch. 128, sec. 8, p. 173; am. 1929, ch. 44, sec. 2, p. 53; I.C.A., sec. 42-725; am. 1994, ch. 144, sec. 7, p. 323.]
Idaho Code § 43-331 — Idaho Code / Title 43 / Chapter 3 / Section 43-331
43-331 DIRECTORS MAY CONSTRUCT OR MAINTAIN IMPROVEMENTS, LEVY ASSESSMENTS.
Status: in_force

43-331. Directors may construct or maintain improvements, levy assessments. (1) This section applies: (a) When a parcel of land lying within an irrigation district is subdivided and the owner has made no provisions which in the opinion of the board of directors is adequate for the proper distribution of water thereto; or (b) when improvements for the distribution or delivery of water to any tract of land are not owned by the district and the owner or person in control of the improvement fails to maintain, repair or replace the improvement as required for the proper and efficient distribution or delivery of water to any tract; or (c) when fifty percent (50%) or more of the owners of the tracts in any such subdivided parcel request that the board provide for the proper distribution of water thereto or request that the board maintain, repair or replace the improvement as required for the proper and efficient distribution or delivery of water to any tract.

(2) Whenever the interest or convenience of such tracts requires the construction, repair or maintenance of any ditch, flume, dike, aqueduct or other improvement, the board may construct, repair or maintain such improvement, and levy and collect an assessment upon all tracts specially benefited thereby, to defray the whole or any portion of the cost and expense thereof. The board may determine what lands are specially benefited by such construction, repair or maintenance, and the amount to which each tract is benefited.

History:

[43-331, as added by 1973, ch. 64, sec. 4, p. 105; am. 1978, ch. 251, sec. 1, p. 550; am. 1998, ch. 195, sec. 2, p. 706.]
Idaho Code § 43-1833 — Idaho Code / Title 43 / Chapter 18 / Section 43-1833
43-1833 DETERMINATION OF ANNUAL LEVIES UNDER NEW CONTRACT.
Status: in_force

43-1833. Determination of annual levies under new contract. Annual levies under such amended or new contract for the purpose of making payments due the United States may be made by the board of directors either before or after judicial confirmation of such apportionment of benefits upon the basis of the gross annual acre income of the lands of the district or divisions thereof, or the classes of lands therein, as such gross average annual acre income is determined by the secretary of the interior, until the amount apportioned against each tract has been fully paid and such annual levies shall include an amount sufficient to meet estimated delinquencies and any deficiency in collections arising from delinquencies in the assessments of the previous year or years for such purpose: provided, that no annual levies in excess of the levies which would have been required under prior contracts and apportionments shall be made prior to judicial confirmation of such new apportionment.

History:

[(43-1833) 1925, ch. 147, sec. 3, p. 257; I.C.A., sec. 42-1833.]
Idaho Code § 43-2515 — Idaho Code / Title 43 / Chapter 25 / Section 43-2515
43-2515 INSTALLMENT DOCKET.
Status: in_force

43-2515. Installment docket. Whenever any improvement bonds or warrants are issued as herein provided, the treasurer shall immediately thereafter mark on the assessment roll of such local improvement district opposite each assessment which has been paid, the word "paid" together with the date of payment, and shall immediately thereafter enter in a docket to be kept for that purpose, known as "local improvement installment docket" under separate heads for each local improvement district, all unpaid assessments as shown on such assessment roll, said docket to be made up from the assessment roll, and shall contain in separate columns the number of the assessment, the name of the owner, the description of the property, the amount of the total assessment, the amount and date when due of each annual installment with interest added, and a blank column in which shall be marked the date of payment of each installment. Such docket shall stand thereafter as a lien docket for such assessments so shown until paid.

History:

[43-2515, added 1993, ch. 407, sec. 1, p. 1484.]
Idaho Code § 43-2405 — Idaho Code / Title 43 / Chapter 24 / Section 43-2405
43-2405 HEARING OF PETITION.
Status: in_force

43-2405. Hearing of petition. The board of directors, at the time mentioned in such notice, or at such other time to which the hearing may be adjourned, shall hear the petition and all objections thereto, showing cause as aforesaid. The failure of any person to show cause as aforesaid shall be taken as an assent on his part to such domestic annexation as to the lands mentioned in the petition, or such part thereof as the board of directors shall determine.

History:

[43-2405, added 1979, ch. 178, sec. 1, p. 530.]
Idaho Code § 43-2529 — Idaho Code / Title 43 / Chapter 25 / Section 43-2529
43-2529 DELINQUENT CERTIFICATES.
Status: in_force

43-2529. Delinquent certificates. As soon as any assessment or installment thereof, of any local improvement district shall become delinquent, the treasurer shall, if such assessment be collected in one (1) payment, mark the same delinquent on the assessment roll, or if for an installment of an assessment, on the local improvement installment docket, and shall add to the amount shown on said assessment roll, or installment docket, a penalty of two percent (2%) thereon. Within ten (10) days thereafter the treasurer shall prepare and issue to the district in which such local improvement district is located, a delinquency certificate to the property included in each such delinquent assessment or installment, which certificate shall have the force and effect of a sale of said property to the district for the amount of the delinquent assessment or installment plus penalty, said certificate shall bear date as of the time such assessment or installment became delinquent and shall be for the amount thereof plus the penalty charged thereon. Such certificate shall contain: the description of the property to be sold; the name of the person assessed, if known, or if unknown, that fact; the amount of the assessment or installment, plus penalty thereon; the number of the assessment and the name of the local improvement district in which assessed; and the date when such certificate will go to deed and shall bear interest from date thereof at the rate of ten percent (10%) per annum. Such certificates shall be made in duplicate, bound together in books in numerical order and filed in the office of the treasurer; provided, that after one (1) such certificate has been issued no further delinquency certificate shall be issued for subsequent installments of the same assessment, except as hereinafter provided, and whenever any subsequent installment shall thereafter become delinquent the treasurer shall so mark the same in the installment docket and add the penalty thereto, as hereinbefore provided, and the same shall draw interest at the rate of ten percent (10%) per annum from date of delinquency until the end of the month in which it is paid.

History:

[43-2529, added 1993, ch. 407, sec. 1, p. 1490.]
Idaho Code § 43-1822 — Idaho Code / Title 43 / Chapter 18 / Section 43-1822
43-1822 RESOLUTION CONCERNING MAINTENANCE ASSESSMENTS.
Status: in_force

43-1822. Resolution concerning maintenance assessments. The board of directors of any irrigation district which shall have entered into a contract or contracts with the United States may, by passing a resolution to that effect and the publication thereof for at least two (2) weeks in a newspaper published in the county in which the greater portion of the lands of the district are located, provide for the levy and collection of assessments for operation and maintenance purposes as hereinafter provided and so fix the dates of such levy, assessment and delinquency that such separate operation and maintenance charge and the assessment therefor will become delinquent on the first day of March next following such levy and assessment.

History:

[(43-1822) 1917, ch. 83, part of sec. 1, p. 296; reen. C.L. 167:22; C.S., sec. 4487; am. 1921, ch. 87, sec. 1, p. 164; I.C.A., sec. 42-1822.]
Idaho Code § 43-201 — Idaho Code / Title 43 / Chapter 2 / Section 43-201
43-201 ELECTION, TERM OF OFFICE, NOMINATIONS AND QUALIFICATIONS.
Status: in_force

43-201. Election, term of office, nominations and qualifications. (1) Following the organization of any district, an election shall be held in accordance with section 34-106, Idaho Code, at which shall be elected one (1) director for each division of said district by the electors of the district at large.

(2) The term of office of the directors shall, immediately after the first election following such organization, be selected by lot so that as nearly as may be one-third (1/3) of the number shall hold office for the term of one (1) year, one-third (1/3) for the term of two (2) years, and the balance for the term of three (3) years. An election shall be held in the district each year thereafter in accordance with section 34-106, Idaho Code, to elect directors to succeed those whose terms expire. Each director's term of office shall commence on the regularly scheduled board meeting closest to the date specified for taking office in section 34-106, Idaho Code, and shall continue for a term of three (3) years and until their successors are elected and qualified. If no director is elected and qualified at the end of an incumbent director's three (3) year term, an election shall be held at the next regular election of the irrigation district for the incumbent director's successor to hold office for the remainder of the unexpired term. This election requirement shall apply retroactively where an incumbent director remains in office on the date of the effective date of this act because the incumbent's successor was not elected and qualified in the 2012 election.

(3)(a) Every director must be a qualified elector and a resident of the division of the director whom he is to succeed in office; provided that:

(i) The district's bylaws may, by resolution of two-thirds (2/3) of the board and adoption by two-thirds (2/3) of the electors voting in a district election conducted in accordance with the general election laws of the state applicable to irrigation districts, set forth a provision allowing a district landowner to serve as the director from the division in which the landowner owns land, if the landowner possesses all the qualifications required of electors under the general laws of the state and has resided within fifteen (15) miles of the district for a period of at least thirty (30) days prior to the election; and

(ii) Any landowner who owns land in more than one (1) division may serve as the director only from the division nearest which he resides.

(b) Notwithstanding any other provision of this subsection, for districts of fifteen thousand (15,000) acres or less, and upon approval of two-thirds (2/3) of the board, a district landowner may serve as a director from a division in which the landowner owns land as long as the landowner resides in the county where some portion of the district is located or in an adjoining county.

(4) Candidates for election to the office of director of an irrigation district shall be nominated by nominating petitions on forms provided by the district. Each nominating petition shall:

(a) Identify the name of the nominee;

(b) Identify the office for which the nomination is made;

(c) Identify the term for which nomination is made;

(d) Be signed by at least six (6) electors in districts having less than one hundred (100) resident electors and by at least twelve (12) electors in districts having more than one hundred (100) resident electors; and

(e) Be filed with the secretary of the district not less than forty (40) days or more than sixty (60) days before the date of election; and the names of the persons so nominated shall be placed upon the official ballot to be furnished by the district.

(5) Each nominee shall subscribe to a nominee's oath on a form provided by the irrigation district and shall submit the oath to the secretary of the district with the written nomination. The oath shall:

(a) Identify the land the nominee owns within the district;

(b) Provide the address of the nominee's residence;

(c) Certify that the nominee meets the residency and qualification requirements of subsection (3) of this section and section 43-111, Idaho Code; and

(d) Certify that the nominee will meet such requirements on the date of election.

The secretary of the district shall verify the qualifications of each nominee and shall, no more than seven (7) days after the close of filing, certify the qualified nominees for inclusion on the election ballot. If at any time prior to the election, circumstances change so that a nominee no longer meets the qualification requirements of section 43-111, Idaho Code, the nominee shall be disqualified, shall not take office if elected, and shall immediately file with the secretary of the district a written withdrawal of his nomination for the office of director. The secretary shall not place on the election ballot the name of any candidate that does not meet the qualification requirements of section 43-111, Idaho Code.

History:

[(43-201) 1903, p. 150, part of sec. 4; R.C., sec. 2378; am. 1915, ch. 48, sec. 1, part of subd. 2378, p. 135; am. 1917, ch. 90, sec. 1, p. 313; reen. C.L., sec. 2378; C.S., sec. 4330; am. 1929, ch. 110, sec. 1, p. 178; I.C.A., sec. 42-201; am. 1957, ch. 147, sec. 1, p. 247; am. 1981, ch. 166, sec. 1, p. 292; am. 1995, ch. 125, sec. 1, p. 541; am. 1999, ch. 207, sec. 2, p. 555; am. 2006, ch. 124, sec. 1, p. 357; am. 2008, ch. 212, sec. 1, p. 668; am. 2013, ch. 133, sec. 1, p. 304; am. 2022, ch. 106, sec. 1, p. 359; am. 2026, ch. 114, sec. 1, p. 579.]
Idaho Code § 43-2503 — Idaho Code / Title 43 / Chapter 25 / Section 43-2503
43-2503 POWERS CONFERRED.
Status: in_force

43-2503. Powers conferred. (1) The board shall have the power to make or cause to be made any one (1) or more, or combination of, the following improvements:

(a) To acquire, construct, operate, maintain, repair and replace pumping stations and pipelines and all necessary fittings, controls, components and equipment and other water facilities for the purpose of supplying water under pressure or by gravity flow for the irrigation of a described area within the boundaries of the district.

(b) To acquire, construct, reconstruct, extend, maintain or repair parks and other recreational facilities;

(c) To remove any nonconforming existing facility or structure in the areas to be improved;

(d) To construct, reconstruct, extend, maintain or repair optional improvements;

(e) To acquire by purchase, gift, condemnation, or otherwise, any real or personal property within the limits of the district as in the judgment of the board may be necessary or convenient in order to make any of such improvements;

(f) To make any other improvements now or hereafter authorized by any other law, the cost of which in whole or in part can properly be determined to be of particular benefit to a particular area within the district;

(g) To construct and install all such structures, equipment and other items and to do all such other work and to incur any such costs and expenses as may be necessary or appropriate to complete any of such improvements in a proper manner.

(2) For the purpose of making and paying for all or a part of the cost of any of such improvements, including optional improvements, the board may create local improvement districts pursuant to this chapter within the boundaries of the irrigation district, levy assessments on the property within such a district which is benefited by the making of the improvements and issue interim or registered warrants and local improvement bonds as provided in this chapter.

History:

[43-2503, added 1993, ch. 407, sec. 1, p. 1477.]
Idaho Code § 43-401A — Idaho Code / Title 43 / Chapter 4 / Section 43-401A
43-401A REHABILITATION OF IRRIGATION STRUCTURES.
Status: in_force

43-401A. Rehabilitation of irrigation structures. The board of directors may contract for the reconstruction, rehabilitation or replacement of dams, structures or works belonging to the district or to the United States, necessary to the storage, diversion or delivery of water appurtenant to land within the district. The board shall determine the necessity and cost of such proposed improvements, and determine what amount of money needs to be raised and call a special election, at which shall be submitted to electors of the district possessing the qualifications prescribed in section 43-401, Idaho Code, the question of whether or not the bonds of said district in the amount as determined, shall be authorized. Such election shall be held in the manner provided in section 43-401, Idaho Code, except that no report need be obtained from the department of water resources and the notice of election need not recite anything concerning a report from the department of water resources. If the issuance of bonds is approved at the election, the board may thereafter proceed in conformity with chapter 4, title 43, Idaho Code, in the issuance, confirmation and sale of said bonds. The provisions of chapters 5, 6, 7, 8 and 9, title 43, Idaho Code, shall apply to the said bonds and the work proposed to be done with the funds derived from the sale thereof.

History:

[43-401A, as added by 1973, ch. 181, sec. 1, p. 423.]
Idaho Code § 43-116 — Idaho Code / Title 43 / Chapter 1 / Section 43-116
43-116 ORGANIZATION MEETING OF BOARD.
Status: in_force

43-116. Organization meeting of board. Said board shall cause a copy of such order, duly certified, to be immediately filed for record in the office of the county recorder of each county in which any portion of such lands are situated.

If it shall appear, however, that more than one-third (1/3) of said votes are "Irrigation district–no," then a record of that fact shall be duly entered upon the minutes of said board, and all proceedings in regard to the organization of said district shall be void, and the expenses properly incurred thereunder may be collected on the bond provided for in section 43-104, Idaho Code.

From and after the date of such filing of said order of the board of county commissioners, the organization of such district shall be complete. The directors of the district shall be entitled to enter immediately upon the duties of their respective offices, upon qualifying according to law, and shall hold such offices respectively, until their successors are elected and qualified. The board of directors so elected shall meet within thirty (30) days after their election and elect a director to hold the office of president, and shall appoint a secretary and treasurer, who shall perform the duties imposed upon such officers under this title.

History:

[(43-116) 1903, p. 150, part of sec. 3a, as added by 1907, p. 484, sec. 1; reen. R.C., sec. 2377; am. 1915, ch. 143, sec. 2, p. 304; compiled and reen. C.L., sec. 2377b; C.S., sec. 4328; I.C.A., sec. 42-116; am. 2014, ch. 71, sec. 1, p. 178.]
Idaho Code § 43-2516 — Idaho Code / Title 43 / Chapter 25 / Section 43-2516
43-2516 APPEAL PROCEDURE — EXCLUSIVE REMEDY.
Status: in_force

43-2516. Appeal procedure — Exclusive remedy. Any person who properly has filed objections to the assessment roll or any other person who feels aggrieved by the decision of the board in confirming the same shall have the right to appeal to the district court of any county in which the local improvement district or any portion thereof may be situated. Such appeal shall be made within thirty (30) days from the date of publication of the resolution confirming the assessment roll by filing a written notice of appeal with the secretary of the district and with the clerk of the district court aforesaid describing the property and objections of the appellant. The appellant shall also provide a bond to the district in a sum to be fixed by the court, but not less than two hundred dollars ($200) with sureties to be approved by the court, conditioned to pay all costs to be awarded to the respondent upon such an appeal. After said thirty (30) day appeal period has run, no one shall have any cause or right of action to contest the legality, formality or regularity of said assessments for any reason whatsoever and, thereafter, said assessments and the liens thereon shall be considered valid and incontestable without limitation.

If an appeal is filed within said period, the case shall be docketed by the clerk of said court in the name of the person taking the appeal against the district as "an appeal from assessments." Said cause shall then be at issue and have precedence over all civil cases pending in said court, except proceedings under the act relating to eminent domain by cities and actions of forcible entry and detainer. Such appeal shall be tried in said court as in the case of equitable causes except that no pleadings shall be necessary. The judgment of the court shall be either to confirm, modify or annul the assessment insofar as the same affects the property of the appellant, from which judgment an appeal may be taken to the supreme court as provided by law. In case the assessment is confirmed, the fees of the secretary of the district for copies of the record shall be taxed against the appellant with other costs.

History:

[43-2516, added 1993, ch. 407, sec. 1, p. 1485.]
Idaho Code § 43-1814 — Idaho Code / Title 43 / Chapter 18 / Section 43-1814
43-1814 DIRECTORS' ADDITIONAL OFFICIAL BONDS.
Status: in_force

43-1814. Directors' additional official bonds. In case any district organized under the provisions of this title is appointed fiscal agent of the United States or by the United States is authorized to make collections of moneys for and on behalf of the United States in connection with any federal reclamation project, each such director shall execute a further and additional official bond in such sum as the secretary of the interior may require, conditioned for the faithful discharge of the duties of his office and the faithful discharge by the district of its duties as fiscal or other agent of the United States under any such appointment or authorization, and any such bond may be sued upon by the United States or any person injured by the failure of such director or the district to fully, promptly and completely perform their respective duties.

History:

[(43-1814) R.C., sec. 2387; am. 1915, ch. 143, sec. 3, p. 304; reen. C.L. 167:14; C.S., sec. 4479; I.C.A., sec. 42-1814.]
Idaho Code § 43-1808 — Idaho Code / Title 43 / Chapter 18 / Section 43-1808
43-1808 ELECTION TO DETERMINE WHETHER DISTRICT SHALL CONTRACT WITH GOVERNMENT.
Status: in_force

43-1808. Election to determine whether district shall contract with government. (a) At any election under the provisions of section 43-401, Idaho Code, when the question of a contract between the district and the United States is to be voted upon, the notice of such election may state generally the terms of such contract and the ballots may contain the words "Contract–yes" or "Contract–no," or other words equivalent thereto, instead of the words "Bonds–yes" or "Bonds–no," and the procedure in connection with such vote upon such contract.

(b) Any election where the question of a contract between an irrigation district and the United States providing for the payment by the United States of the irrigation district's proportionate share of the capital costs of reconstructing, rehabilitating, replacing or improving dams, structures or works, whether or not legal title thereto is owned by the district, necessary to the storage, diversion or delivery of water necessary and appurtenant to the purposes for which such district was organized is to be voted upon, shall be conducted in accordance with the provisions of section 43-401, Idaho Code, insofar as possible. The question shall be submitted to a vote of all qualified electors of the district as defined in section 43-111, Idaho Code, except that any person residing within the boundaries of the irrigation district and meeting the qualifications of section 34-104, Idaho Code, shall also be permitted to vote. No report need be obtained from the department of water resources and the notice of election need not contain any recital concerning a report from the department of water resources. The contract between an irrigation district and the United States providing for the payment by the United States of the irrigation district's proportionate share of the capital costs of reconstructing, rehabilitating, replacing or improving dams, structures or works, the election approving the contract and all proceedings taken by an irrigation district in connection with the contract and election need not be confirmed by the district court.

History:

[(43-1808) 1903, p. 150, part of sec. 15; reen. 1907, p. 484, sec. 1, part of subd. 15; reen. R.C., sec. 2396; am. 1915, ch. 143, proviso in sec. 5, p. 304; compiled and reen. C.L. 167:8; C.S., sec. 4473; I.C.A., sec. 42-1808; am. 1980, ch. 329, sec. 1, p. 851; am. 2006, ch. 124, sec. 3, p. 359.]
Idaho Code § 43-1818 — Idaho Code / Title 43 / Chapter 18 / Section 43-1818
43-1818 LIEN OF ASSESSMENTS.
Status: in_force

43-1818. Lien of assessments. All assessments shall be liens against the property assessed from and after the first Monday in March of any year. The lien for the payments due the United States under any contract between the district and the United States, accompanying which bonds have not been deposited with the United States, shall be a preferred lien to that of any issue of bonds or any series of any issue, subsequent to the date of such contract, and such lien shall not be removed until the assessments are paid or the property sold for the payment thereof.

History:

[(43-1818) R.C., sec. 2411; am. 1915, ch. 143, sec. 9, p. 304; reen. C.L. 167:18; C.S., sec. 4483; I.C.A., sec. 42-1818.]
Idaho Code § 43-2535 — Idaho Code / Title 43 / Chapter 25 / Section 43-2535
43-2535 NOTICE OF EXPIRATION OF TIME OF REDEMPTION.
Status: in_force

43-2535. Notice of expiration of time of redemption. The treasurer shall, at least one (1) month and not more than three (3) months before the expiration of the time of redemption of any property, serve or cause to be served, a written or printed, or partly written and partly printed, notice on the person or persons in the actual possession or occupancy of such land or lots, and shall also, within the same time, serve upon or mail to, the person in whose name the same stands upon the assessment records in the county assessor's office, a copy of said notice; which notice shall state when the delinquency certificate was made, in whose name the property was assessed, the description of the land or lots, the name of the local improvement district for which assessed, the amount of the assessment or installment, and when the time of redemption will expire. The treasurer shall, at the same time, send a similar notice, by mail, to each mortgagee or other holder of a recorded lien against such land, in each case where such mortgagee or lienholder has previously filed in the office of the treasurer a written request for such notice and paid the fee therefor, which request shall include the name and address of the mortgagee, the name of the reputed owner of the land, a description of the land and the date of the expiration of the mortgage or lien; no notice need be sent after the date of expiration, unless a further request therefor be duly filed. If the mortgagee or lienholder shall furnish a duplicate form of request for that purpose the treasurer shall certify thereon to the filing of the request and deliver the same to the party filing it. If there is no person in actual possession or occupancy of such land or lot and if the persons in whose name it stands, upon diligent inquiry cannot be found in the state, then the treasurer shall, within the same time, post or have posted, a copy of said notice in a conspicuous place upon said land or lots and in a substantial manner.

Whenever any notice is mailed, as herein required, the fact that the addressee does not receive it shall not in any manner invalidate or affect the proceedings herein provided.

History:

[43-2535, added 1993, ch. 407, sec. 1, p. 1494.]
Idaho Code § 43-701B — Idaho Code / Title 43 / Chapter 7 / Section 43-701B
43-701B FLAT RATE ASSESSMENTS FOR TRACTS OF ONE ACRE OR LESS.
Status: in_force

43-701B. Flat rate assessments for tracts of one acre or less. Notwithstanding the provisions of section 43-701, Idaho Code, whenever the cost of making and collecting assessments against residential tracts, one (1) acre or less in size, is determined by the board of directors to be burdensome on the district and on the owners of such lots, the board may assess all such tracts at a flat rate, to be determined by dividing the total amount assessable against all such tracts by the total number of such tracts, and the flat rate assessments thus determined may be certified to the county officers as specified in section 43-701C, Idaho Code, for collection or may be collected by the district in substantially the same manner that other assessments are collected pursuant to this chapter. The board, in the reasonable exercise of its discretion, may establish the maximum lot size for flat rate assessments at any size within the range between one-fourth (1/4) acre and one (1) acre. Tracts included or retained in an irrigation district for drainage purposes only shall be assessed only for drainage costs and may be certified to the county officers on a separate list. The board may, in its discretion, exclude from the flat rate assessment procedure any tracts upon which liens for construction costs exist under the provisions of sections 43-328 through and including 43-330, Idaho Code.

History:

[43-701B, added 1982, ch. 103, sec. 1, p. 282; am. 1988, ch. 137, sec. 2, p. 246.]
Idaho Code § 43-1903 — Idaho Code / Title 43 / Chapter 19 / Section 43-1903
43-1903 TOLLS AND CHARGES — HANDLING OF FUNDS.
Status: in_force

43-1903. Tolls and charges — Handling of funds. A district, acting through its board of directors, shall have the power in connection with a domestic water system undertaken under this act: (a) to establish periodic tolls and charges for domestic water service adequate to meet its contract obligations, all other expenses incurred in the construction, operation and maintenance of such a system, and to maintain such reserves as are reasonable to assure continuous and efficient domestic water service; (b) to require the payment of such tolls and charges in advance of the delivery of water; (c) to fix the delinquency dates for tolls and charges and the penalties for failure to pay before delinquency, penalties not to exceed twelve per cent (12%) per annum of the delinquent amounts; and (d) to handle and account for the domestic water system funds in such manner as may be required by contract with the United States.

History:

[(43-1903) 1946 (1st E.S.), ch. 3, sec. 3, p. 4.]
Idaho Code § 43-2528 — Idaho Code / Title 43 / Chapter 25 / Section 43-2528
43-2528 DELINQUENT INSTALLMENTS.
Status: in_force

43-2528. Delinquent installments. If any installment or payment is not made as provided hereinbefore and is in default, it shall then become delinquent.

History:

[43-2528, added 1993, ch. 407, sec. 1, p. 1490.]
Idaho Code § 43-413 — Idaho Code / Title 43 / Chapter 4 / Section 43-413
43-413 SAFETY FUND FOR PAYMENT OF BONDS AND CONTRACT OBLIGATIONS.
Status: in_force

43-413. Safety fund for payment of bonds and contract obligations. The board of directors of any irrigation district organized under the laws of this state, may, when in the opinion of the board it will improve the credit of the district, or the marketability of the district bonds, or tend to reduce the rate of interest necessary to be paid thereon, or in any other way be to the benefit of the district, provide by the adoption of a suitable resolution of the board of directors for inserting in the bonds of the district or the district contract of the United States, an agreement to the effect that a safety fund will be provided to insure the payment of the district's obligations under the bonds or contract. Said resolution shall provide that the safety fund provided for in this section may be funded through either or both of the following methods:

(a) by making all annual levies for payment of the principal or interest of such bonds or the obligation of such contract (until a safety fund of at least ten per cent (10%) of the unpaid bonded indebtedness or contract indebtedness of the district has been created), fifteen per cent (15%) in excess of the amount which would be required to meet such obligations if all district taxes were paid without delinquency,

(b) by depositing in said safety fund from the proceeds of sale of such bonds an amount equal to at least ten per cent (10%) of the original principal amount of the issue of bonds.

Said safety fund shall be used to meet any deficiency which might otherwise occur in the payment of the principal and interest of said bonds or contract obligations as set forth in the resolution providing for the safety fund and said safety fund shall be kept intact by initiating or renewing such fifteen per cent (15%) excess levies whenever such safety fund is reduced below ten per cent (10%) of the unpaid bonded indebtedness or United States contract indebtedness of the district and continuing the same until such safety fund is again brought up to at least ten per cent (10%) of such unpaid bond or contract indebtedness.

Whenever such agreement shall have been inserted in the bonds or contract of any irrigation district, all levies thereafter made in such district shall be made in full compliance with such agreement until such bonds or contracts have been fully paid.

History:

[(43-413) 1923, ch. 84, sec. 1, p. 96; I.C.A., sec. 42-413; am. 1979, ch. 46, sec. 1, p. 135.]
Idaho Code § 43-1303 — Idaho Code / Title 43 / Chapter 13 / Section 43-1303
43-1303 ELECTION — NOTICE.
Status: in_force

43-1303. Election — Notice. Notice of such election must be given by posting notices in three (3) public places in each election precinct in said district at least four (4) weeks before the date of said election and by the publication thereof for the same length of time in some newspaper published in each county in which the district or any part thereof is located. Such notice must specify the time and place of holding such election and, in case such election involves the exclusion of land from the district, must describe the land proposed to be excluded, and in case of sale or transfer shall set forth briefly the property and rights affected and the terms and basis of participation of district land and water owners in such transfer.

History:

[(43-1303) R.C., sec. 2437b, as added by 1917, ch. 167, sec. 1, part of subd. 2437b, p. 498; reen. C.L., sec. 2437c; am. 1919, ch. 36, sec. 3, p. 132; C.S., sec. 4430; I.C.A., sec. 42-1303.]
Idaho Code § 43-2505 — Idaho Code / Title 43 / Chapter 25 / Section 43-2505
43-2505 RESOLUTION OF INTENTION TO CREATE DISTRICT.
Status: in_force

43-2505. Resolution of intention to create district. Upon the filing of a petition or upon initiation of a local improvement district by board action, the board shall, at a regular or special meeting, adopt a resolution giving notice of its intention to create the local improvement district, to make the improvements and to levy assessments to pay all or a part thereof. The notice shall contain:

(1) A description of the boundaries of the local improvement district to be created and the property to be assessed, sufficient to inform the owners thereof that their property is to be assessed.

(2) A general description of the improvements contemplated, together with an estimate of the total cost and expenses of the same, and a statement of the percentage or other calculation of the total cost and expenses of the improvements which will be paid from a levy of assessments on property benefited and the percentage or calculation of the total costs and expenses, if any, which will be paid from the general funds of the district or from such other source specified in the notice.

(3) A statement that the costs and expenses of the improvements will be assessed against the lots and lands to which irrigation water shall be delivered from the main system of the district to the lots and lands benefited by such improvements and included in the local improvement district to be created according to a gross acreage method, and the board shall state the method in said notice.

(4) A statement that the local improvement district is to be an enlarged local improvement district within the meaning of this act, if the same is true, and the boundaries of such enlarged local improvement district shall be given.

(5) A statement of the time within which and the place at which protests shall be filed and of the time and place at which the board will conduct a public hearing to consider such protests.

History:

[43-2505, added 1993, ch. 407, sec. 1, p. 1478.]
Idaho Code § 43-611 — Idaho Code / Title 43 / Chapter 6 / Section 43-611
43-611 RESOLUTION AUTHORIZING BOND ISSUE TO STATE ISSUED UNDER THIS ACT.
Status: in_force

43-611. Resolution authorizing bond issue to state issued under this act. Whenever an irrigation district desires to issue refunding bonds under the authority conferred by sections 43-601—43-610, the board of directors of such district shall determine whether the taxes and assessments levied for the payment of such bonds shall be limited as provided in this act, and if the board determines to issue such refunding bonds subject to the provisions of this act, the resolution of the board of directors authorizing the issuance of such refunding bonds, or calling the election for authorizing the issuance thereof, and the bonds so issued, shall expressly state that such bonds are issued under the provisions of this act.

History:

[43-611, added 1933, ch. 207, sec. 1, p. 418.]
Idaho Code § 43-1010 — Idaho Code / Title 43 / Chapter 10 / Section 43-1010
43-1010 ORDER TO BE RECORDED.
Status: in_force

43-1010. Order to be recorded. Upon a change of the boundaries of a district becoming effective, a copy of the order of the board of directors ordering such change, certified by the president and secretary of the board, shall be filed for record in the recorder's office of the county within which the annexed lands are situated, and thereupon the district shall be and remain an irrigation district, as fully and to every intent and purpose, as if the lands which are included in the district by the change of the boundaries as aforesaid, had been included therein at the original organization of the district.

History:

[(43-1010) 1903, p. 150, sec. 52; reen. R.C. & C.L., sec. 2432; C.S., sec. 4420; I.C.A., sec. 42-1010; am. 1990, ch. 340, sec. 8, p. 926; am. 2001, ch. 192, sec. 1, p. 657.]
Idaho Code § 43-707 — Idaho Code / Title 43 / Chapter 7 / Section 43-707
43-707 PAYMENT OF ASSESSMENTS — WHEN DELINQUENT.
Status: in_force

43-707. Payment of assessments — When delinquent. Except in districts which have prior to such assessment entered into contracts with the United States requiring payments to the United States on or before December first of that year, on or before the first day of November the secretary must deliver the assessment book to the treasurer of the district, who shall within ten (10) days publish a notice in a newspaper published in each county in which any portion of the district may lie, that said assessments are due and payable and will become delinquent if not postmarked by or received by five o'clock p.m. on the twentieth day of December next thereafter, and also the times and places at which the payment of the assessments may be made, which notice shall be published for the period of two (2) weeks. If the twentieth day of December falls on a Saturday or Sunday, the assessment postmark or receipt deadline shall be the following Monday. The treasurer must attend at the times and places specified in the notice to receive assessments, which must be paid in lawful money of the United States: provided, that maintenance warrants of the district may be accepted as cash in the hands of the original owner for the payment of the maintenance assessments; and that matured bonds of the district and the accrued interest coupons detached from any of the bonds of the district, when presented by landowners within the irrigation district, may be accepted as cash in payment of assessments levied for bond interest and principal, and in the event that the said bonds so used are of a greater denomination than the said assessments the treasurer shall indorse upon said bond or bonds the amount necessary to pay said assessment or assessments and the date of said payment, and take a receipt from such bond holder for the amount so credited, and either such receipt describing the bond so indorsed or such indorsement shall be prima facie evidence that the said sum so indorsed has been paid on said bond or bonds. He must mark the date of payment of any assessment in the assessment book opposite the name of the person paying and give a receipt to such person, specifying the amount of the assessment and the amount paid with a description of the property assessed. Unpaid assessments for the current year are delinquent if not postmarked by or received by five o'clock p.m. on the twentieth day of December or the following Monday should the twentieth day of December fall on a Saturday or Sunday; provided, that if any person pays one-half (1/2) of his assessment before it becomes delinquent as aforesaid, the remaining one-half (1/2) shall not become delinquent until the twentieth day of June at five o'clock p.m. of each year if not received or postmarked by the same, or the following Monday should the twentieth day of June fall on a Saturday or Sunday.

Where subdivided parcels have been combined for assessment purposes as permitted by section 43-701, Idaho Code, payment of any assessment against the parcels in the combined area shall be made by the designated person or by someone acting under his authority, by a single remittance or, if payment is made in two (2) installments, then by two (2) remittances. It shall be the responsibility of the owners of the parcels within the combined area to determine their respective shares of the assessment and to provide funds to the designated person for payment of their respective shares thereof.

The treasurer of the district shall not be required to accept partial payments of any installment of an assessment.

History:

[(43-707) added 1903, p. 150, sec. 28; am. 1907, p. 484, sec. 1; reen. R.C., sec. 2412; am. 1911, ch. 127, sec. 1, p. 414; am. 1911, ch. 139, sec. 1, p. 435; am. 1913, ch. 170, sec. 1, p. 542; am. 1915, ch. 88, sec. 1, p. 206; reen. C.L., sec. 2412; am. 1919, ch. 141, sec. 1, p. 436; am. 1919, ch. 16, sec. 1, p. 79; C.S., sec. 4389; am. 1929, ch. 74, sec. 1, p. 111; I.C.A., sec. 42-707; am. 1959, ch. 93, sec. 1, p. 204; am. 1989, ch. 368, sec. 2, p. 925; am. 2016, ch. 133, sec. 1, p. 397.]
Idaho Code § 43-1816 — Idaho Code / Title 43 / Chapter 18 / Section 43-1816
43-1816 ASSESSMENTS FOR CONSTRUCTION COSTS — REPAYMENT OF MONEY ADVANCED BY GOVERNMENT.
Status: in_force

43-1816. Assessments for construction costs — Repayment of money advanced by government. Whenever any amount of money shall have been advanced by the United States for the construction of irrigation works, contemplated under the provisions of this title, by the authority of act of congress hereinbefore referred to, the taxing powers of the district, as provided in this title, shall be used to repay into the treasury of the United States the amount of money so advanced in the manner contemplated in this title, and as may be provided in such contract between the directors of said district and the United States; and such levies and assessments shall be made each year under the authority of the district as will return to the treasury of the United States the amount or proportion of such money advanced as may have been agreed to in such contract.

History:

[(43-1816) 1903, p. 150, sec. 15, as added by 1907, p. 484, sec. 1, subd. 15b; reen. R.C., sec. 2398; am. 1915, ch. 143, sec. 1, p. 304; compiled and reen. C.L. 167:16; C.S., sec. 4481; I.C.A., sec. 42-1816.]
Idaho Code § 43-321 — Idaho Code / Title 43 / Chapter 3 / Section 43-321
43-321 SPECIAL ASSESSMENTS — ELECTIONS — COLLECTION OF ASSESSMENTS — DELINQUENT LIST.
Status: in_force

43-321. Special assessments — Elections — Collection of assessments — Delinquent list. The board of directors may, at any time when in their judgment it may be advisable, call a special election and submit to the qualified electors of the district the question whether or not a special assessment shall be levied for the purpose of raising money to be applied to any of the purposes provided in this title, and shall, at the same time, fix a date upon which such assessment shall become delinquent, which date shall be not less than sixty (60) days nor more than ninety (90) days from the date of said meeting of said board. Such election must be called upon the notice prescribed, and the same shall be held, and the result thereof determined and declared, in all respects in conformity with the provisions of section 43-401. The notice must specify the amount of money proposed to be raised, and the purpose for which it is intended to be used. At such elections the ballots shall contain the words "Assessment …. yes" or "Assessment …. no." If two thirds (2/3) or more of the votes cast are "Assessment …. yes," the board shall immediately levy an assessment sufficient to raise the amount voted.

The assessment so levied shall be computed and entered on the assessment roll by the secretary of the board, and within ten (10) days after such assessment, the secretary must deliver the assessment book to the treasurer of the district who shall, within ten (10) days after receipt of such book, publish a notice in a newspaper published in each county in which any portion of the district may lie, that said assessments are due and payable and will become delinquent at six o'clock p.m. of the day fixed by the board of directors, naming such day and date, and also the times and places at which the payment of the assessment may be made; which notice shall be published for a period of two (2) weeks.

The treasurer must attend at the times and places specified in the notice to receive assessments which must be paid in lawful money of the United States. Within fifteen (15) days after the delinquent date as fixed by the board of directors, said treasurer shall begin the preparation of the delinquent list, which delinquent list shall contain a description of all the tracts of land upon which such special assessments are delinquent, and the amount of such assessment against each of the said tracts, and the name of the owner as shown on the assessment book. And on or before thirty (30) days thereafter, the treasurer shall complete said delinquent list, shall properly certify the same, and prepare a duplicate thereof; and deliver the delinquent list to the secretary of the district. At the same time the treasurer must commence to publish the delinquent list and publication shall continue three (3) weeks and must contain the names of the owners, a description of the property delinquent at that time, the amount of assessments and penalties and the costs due, opposite each name and description. After said publication shall have been made for the first time the treasurer shall collect twenty-five (25) cents in addition to the assessment and penalties on each description of lands published. The treasurer must append and publish with the delinquent list a notice that unless the assessments delinquent, together with penalties and costs, are paid, the real property upon which said assessments are made will be sold at public auction on the first Tuesday in September following date of notice. The publication must be made in some newspaper published in the district, if it can be so published, and if it cannot be so published, then in some newspaper published in the county in which the office of the board of directors is situated; and if it cannot be so published, then by posting in not less than three (3) places in said district, one (1) of which shall be at the door of the office of said board of directors.

The place of such sale shall be at the office of said board of directors. The treasurer, as soon as he has made the publication required, must file with the secretary proof of such publication by affidavit, or like proof of posting in case such notice was posted as herein required. Such sales and all proceedings thereafter shall be in accordance with the provisions of sections 4392 to 4401, both inclusive, or Idaho Compiled Statutes, where not in conflict herewith.

When collected such assessments shall be paid into the district treasury for the purposes provided in the notice of such special election.

History:

[(43-321) 1903, p. 150, sec. 40; reen. R.C. & C.L., sec. 2391; C.S., sec. 4354; am. 1921, ch. 234, sec. 1, p. 524; I.C.A., sec. 42-316.]
Idaho Code § 43-2553 — Idaho Code / Title 43 / Chapter 25 / Section 43-2553
43-2553 EXCESS IN FUND — DISPOSITION.
Status: in_force

43-2553. Excess in fund — Disposition. When a local improvement guarantee fund duly created in any district exceeds in amount of moneys held therein by ten percent (10%) of the total outstanding obligations thereby guaranteed, then the board may, by resolution, authorize the treasurer or appropriate official of said district to return and pay such said excess or any part thereof to the general fund of said district to return and pay from such said excess or any designated part thereof all or any part of local improvement district bonds of said district then issued and outstanding or to be issued. The passage of such resolution shall require the affirmative vote of at least two-thirds (2/3) of the full board.

History:

[43-2553, added 1993, ch. 407, sec. 1, p. 1499.]
Idaho Code § 43-1831 — Idaho Code / Title 43 / Chapter 18 / Section 43-1831
43-1831 DISTRICTS EMBRACING LANDS SUBJECT TO FEDERAL LIENS — NEW AND AMENDED CONTRACTS WITH UNITED STATES.
Status: in_force

43-1831. Districts embracing lands subject to federal liens — New and amended contracts with United States. Any irrigation district now or hereafter organized under the laws of the state of Idaho and embracing lands subject to liens, charges or assessments for money owing the United States for water made available therefor through the construction of irrigation works, or otherwise, by the United States reclamation service, shall have power, through its board of directors, to extend the time for the payment of such indebtedness and to otherwise change and modify the time and manner of payment and the amount to be paid to the extent permitted under acts of congress and under any rule, regulation or contract of the department of the interior appertaining thereto and to that end the board of directors of any such district may amend or modify any existing contract with the United States or may enter into a new contract and may change, adjust, readjust and otherwise modify the liens, charges and assessments theretofore made against such lands and may cancel taxes theretofore levied by said irrigation district, including delinquent tax certificates still held by the district, and may do any and all things necessary to carry out such amended or new contract in accordance with such acts of congress: provided, that no contract with the United States for any of the purposes herein set forth shall be binding unless ratified by two-thirds (2/3) of the voters voting at an election to be held for that purpose in the manner provided by law for the ratification of contracts between irrigation districts and the United States.

History:

[(43-1831) 1925, ch. 147, sec. 1, p. 257; I.C.A., sec. 42-1831.]
Idaho Code § 43-723 — Idaho Code / Title 43 / Chapter 7 / Section 43-723
43-723 APPLICATION OF SECTIONS REPLACED.
Status: in_force

43-723. Application of sections replaced. Sections 4391, 4395, 4396, 4397, 4398, and 4400 of the Compiled Statutes of Idaho, section 4390 as amended by House Bill 29; passed at this session of the legislature, and sections 4392, 4393, 4394 and 4401, as amended by this act, shall not apply to assessments levied in the year 1925 and subsequent years, but shall be continued in force and effect for the purpose of proceedings under any assessments levied prior to the year 1925.

History:

[(43-723) 1925, ch. 128, sec. 7, p. 173; I.C.A., sec. 42-721.]
Idaho Code § 43-217 — Idaho Code / Title 43 / Chapter 2 / Section 43-217
43-217 DETERMINATION BY MAGISTRATE COURT — CORRECTION OF BALLOT SYNOPSIS.
Status: in_force

43-217. Determination by magistrate court — Correction of ballot synopsis. Within fifteen (15) days after receiving the petition, the magistrate court shall have conducted a hearing on and shall have determined, without cost to any party the adequacy of the ballot synopsis. If any charges have been included in the petition and ballot synopsis, the magistrate court shall dismiss those charges that are frivolous and designed to harass the director. The clerk of the magistrate court shall notify the person subject to recall and the person demanding recall of the hearing date. Both persons may appear with counsel. The court may hear arguments as to the adequacy of the ballot synopsis and if any charges have been included in the petition and ballot synopsis, the sufficiency of the charges. The court shall not consider the truth of the charges if any have been included, but only their sufficiency. Any decision regarding the ballot synopsis by the magistrate court is final. The court shall certify and transmit the ballot synopsis to the director subject to recall, the person demanding the recall, and the secretary of the irrigation district.

History:

[43-217, added 1989, ch. 337, sec. 1, p. 851.]
Idaho Code § 43-717 — Idaho Code / Title 43 / Chapter 7 / Section 43-717
43-717 DELINQUENCY ENTRIES — SERVICE OF NOTICE OF PENDING ISSUANCE OF TAX DEED — EXCLUSIVE PROCEDURE FOR JUDICIAL REVIEW.
Status: in_force

43-717. Delinquency entries — Service of notice of pending issuance of tax deed — Exclusive procedure for judicial review. (1) The treasurer of the district wherein the property for which a tax deed may issue, or the owner of the tax certificate, shall serve or cause to be served written notice of pending issuance of tax deed upon the record owner or owners and parties in interest of record in the following exclusive manner:

(a) By serving or causing to be served a copy of such notice by certified mail with return receipt demanded upon the record owner or owners and parties in interest of record at their last known address, such service of notice to be made no more than five (5) months nor less than two (2) months before the time set for the tax deed to issue;

(b) In the event that such notice is served as above described and returned undelivered and after reasonable and diligent search and inquiry in attempting to locate and serve the record owner or owners and parties in interest of record, then by publishing a summary of such notice in a newspaper having general circulation in the county wherein the property is situated. Such publication must be made at least once a week for four (4) consecutive weeks, the last publication of which is to be no more than two (2) months nor less than fourteen (14) days before the time set for the tax deed to issue.

(c) For purposes of paragraph (b) of this section, an examination of the ownership records maintained by the assessor of the county in which the property is located in accordance with section 63-307, Idaho Code, and an examination of the current telephone directory for the area where the property is located, shall be deemed a reasonable and diligent search and inquiry in attempting to locate and serve the record owner or owners and parties in interest of record.

(2) The record owner or owners and parties in interest of record shall be liable for and shall pay to the treasurer or to the owner of the tax certificate all reasonable costs and fees in the preparation, service and publication of such notice and such reasonable costs shall become a lien upon the property in favor of the district or the owner of the tax certificate and shall be added to the delinquent assessment.

(3) Such notice and summary thereof must contain the following items:

(a) The name and last known address of the record owner or owners;

(b) An accurate description of the property for which the delinquency entry has been made, or, in lieu thereof, the irrigation district assessment number assigned to the property in the assessment roll of the district, and either:

i. A street address or other information which would be of assistance to the public in ascertaining the location of the property; or

ii. The name and telephone number of a person, firm or business office from whom information concerning the location of the property may be obtained;

(c) The year for which the assessment was levied and for which the assessment is delinquent;

(d) An itemized statement showing assessment, penalty, interest and all costs and fees incident to the delinquency entry and such notice up to and including the date of the making of such notice;

(e) The date the delinquency entry was made;

(f) The time, date, place at which, and by whom the tax deed will issue; and

(g) A statement that the record owner or owners or any party in interest shall have adequate opportunity to be heard by the board, to confront and cross-examine any evidence or witness against the record owner or owners, and obtain and present evidence on behalf of the record owner or owners or any party in interest. Such statement shall also contain notice of to whom written inquiries and objections shall be directed concerning the notice and information contained therein and by what date such inquiries and objections must be received. Verbal inquiries and objections shall not be considered for any purpose.

(h) A statement that a hearing before the board and judicial review of the board's decision are the exclusive remedies for challenging the issuance of the tax deed and that no other action can be taken to determine the validity of a properly executed tax deed and that the tax deed conveys complete title to the described land to the grantee named in the tax deed.

(4) Judicial review of a decision of the board as provided in section 43-719(2), Idaho Code, shall be the exclusive method for judicial determination of the regularity of all proceedings from the assessment by the board, inclusive, up to the execution of the tax deed, and no separate or independent action shall lie for the determination of the regularity of those proceedings.

(5) Any party in interest may file a written request for such notice in the office of the treasurer of the district wherein the property for which the delinquency entry has been made is situated. Such request shall contain the following items:

(a) The name and address of the record owner or owners;

(b) An accurate description of the property covered by the interest, or, in lieu thereof, the irrigation district assessment number used in assessing the same;

(c) The name and address of the party in interest;

(d) An accurate description of the interest held; and

(e) The date of termination of the interest held.

(6) If a record owner or owners or a party in interest shall have actual knowledge of the notice of pending issuance of a tax deed or that issuance of a tax deed is pending, it shall be deemed sufficient notice under this section.

(7) Service shall be deemed completed upon depositing the certified mailing containing the original or a copy of the notice of pending issuance of tax deed with return receipt demanded in any United States post office mail box, or upon physical delivery of such notice or copy thereof by the treasurer or by the owner of the tax certificate or by appointed agent of either, to the record owner or owners or party in interest, or upon the date of last publication.

History:

[43-717, added 1994, ch. 144, sec. 5, p. 319; am. 1996, ch. 322, sec. 42, p. 1072.]
Idaho Code § 43-715 — Idaho Code / Title 43 / Chapter 7 / Section 43-715
43-715 DELINQUENT ASSESSMENTS — SALE OF RIGHTS TO TAX DEED — PURCHASER'S RIGHTS AFTER REDEMPTION PERIOD.
Status: in_force

43-715. Delinquent assessments — Sale of rights to tax deed — Purchaser's rights after redemption period. (1) After the delinquency list has been filed with the county recorder and prior to the expiration of the period of redemption, the board may by written assignment convey its right to tax deed on any delinquency entry to any person paying to the treasurer the amount of such delinquency entry, together with the penalty and interest to the date of assignment as required in case of redemption. Whereupon, the treasurer shall note such assignment opposite the entry on his list of delinquency entries and in case of subsequent redemption thereof, he shall pay the amount so received in redemption to the assignee upon surrender of the tax certificate reassigned to the district; provided, however, that no assignment shall be made unless all prior assessments against the lands covered by such delinquency entry be first fully paid.

(2) When the board exercises its discretionary assignment rights under subsection (1) of this section, any person shall be entitled to become a purchaser of the rights of the district in any unredeemed delinquency entry and the board shall make to the purchaser a proper tax certificate therefor upon receipt of said sums in cash.

(3) After the expiration of the period of redemption, the owner of any tax certificate shall be entitled to tax deed thereon upon delivering to the treasurer his tax certificate from the district, with proper assignments from any previous owner; or, in case of the loss of the tax certificate, of satisfactory proof that he is the owner of the tax certificate; provided, that notice of the pending issuance of tax deed has been served as required by section 43-717, Idaho Code, and that, after compliance with section 43-719(1) or (2), Idaho Code, the board has directed the treasurer to issue the tax deed. Any tax certificate upon which tax deed has not been claimed by the owner of the tax certificate within two (2) years from the expiration of the period of redemption shall become null and void.

History:

[(43-715) C.S., sec. 4389F, as added by 1925, ch. 128, sec. 1, p. 173; am. 1929, ch. 44, sec. 1, p. 53; I.C.A., sec. 42-713; am. 1994, ch. 144, sec. 2, p. 317; am. 2016, ch. 134, sec. 1, p. 398.]
Idaho Code § 43-2536 — Idaho Code / Title 43 / Chapter 25 / Section 43-2536
43-2536 PROOF OF NOTICE.
Status: in_force

43-2536. Proof of notice. The treasurer shall, before issuing any deed to the district, make and file his affidavit showing a full compliance with the requirements of the preceding section as to giving notice of the expiration of the period of redemption; before issuing a deed to the holder of any delinquency certificate, the treasurer shall require that affidavits be filed showing a complete compliance with the provisions of the previous section as to giving such notice. Such proof shall be filed in the office of the treasurer and remain a permanent record in such office. Any person making a false affidavit as to any fact required herein shall be guilty of perjury.

History:

[43-2536, added 1993, ch. 407, sec. 1, p. 1494.]
Idaho Code § 43-310 — Idaho Code / Title 43 / Chapter 3 / Section 43-310
43-310 HEARING — OBJECTIONS — FINDINGS.
Status: in_force

43-310. Hearing — Objections — Findings. Upon the day fixed for the hearing of said petition, any person or corporation interest therein, may appear before said court and make objections in writing to the granting of said petition but said objections shall be limited to determining whether or not the granting of authority to said irrigation district to perform the duties and functions of a drainage district and as such perform such functions is a proper and advantageous method of accomplishing the reclamation and protection of swamped, bogged or water-logged lands and lands subject to overflow therein, and whether or not there is a reasonable probability that the object sought by granting such powers to said irrigation district may be accomplished, and whether or not the drainage of lands in said district will be conducive either to the public health, welfare or convenience or increase the public revenue; and at the hearing the court shall hear and consider such evidence only as may be presented for or against the petition or objections thereto. Thereupon the court shall make its findings upon the facts alleged in the petition and objections and any other facts necessary and proper for the determination of the propriety of granting such powers to said irrigation district; and if such petition be granted the judge of said court shall make findings of fact setting forth the facts found by the said judge upon the hearing of said petition.

History:

[(43-310) I.C.A., sec. 42-307b, as added by 1945, ch. 4, sec. 3, p. 5.]
Idaho Code § 43-2532 — Idaho Code / Title 43 / Chapter 25 / Section 43-2532
43-2532 FORM OF ASSIGNMENT — ASSIGNMENT BY PURCHASER.
Status: in_force

43-2532. Form of assignment — Assignment by purchaser. The assignment prescribed by the preceding section must be substantially in the following form, and endorsed on the certificate:

ASSIGNMENT BY TREASURER

State of Idaho

ss.

…………..

Irrigation District

For and in consideration of the sum of $…. paid to said district, the receipt whereof is hereby acknowledged, I do hereby assign to …. whose post-office address is …. all the right, title and interest of the said district in and to the within and foregoing delinquency certificate.

In witness whereof, I have hereunto set my hand at …., Idaho, this …. day of …., …..

Such delinquency certificate may be assigned by the purchaser; provided, that such assignment must be attached to the original delinquency certificate and a duplicate of such assignment must be delivered to the treasurer who must attach the same to the duplicate delinquency certificate in his office.

The assignment of any delinquency certificate by the purchaser thereof or any assignee of such purchaser must be executed in duplicate and acknowledged as provided by law in the conveyance of real property and such assignment must be substantially in the following form, to wit:

"For value received, I hereby assign to …. whose post-office address is …., all my right, title and interest in and to delinquency certificate No. …, issued by the treasurer of ……………… Irrigation District, Idaho, on account of delinquent local improvement district assessments for the year …., on the property described in said certificate.

In witness whereof, I have hereunto set my hand this …. day of …., …..

History:

[43-2532, added 1993, ch. 407, sec. 1, p. 1492; am. 2002, ch. 32, sec. 16, p. 54.]
Idaho Code § 43-1827 — Idaho Code / Title 43 / Chapter 18 / Section 43-1827
43-1827 CANCELLATION OF OPERATION AND MAINTENANCE ASSESSMENTS.
Status: in_force

43-1827. Cancellation of operation and maintenance assessments. The board of directors of any irrigation district which has entered, or may hereafter enter, into a contract with the United States for the operation of the irrigation works of any federal reclamation project, may cancel any operation or maintenance assessment levied against any land where the appurtenant water right has been or may hereafter be canceled by the United States for nonpayment of construction charges.

History:

[(43-1827) C.S., sec. 4491A, as added by 1931, ch. 37, sec. 1, p. 71; I.C.A., sec. 42-1827.]
Idaho Code § 43-1809 — Idaho Code / Title 43 / Chapter 18 / Section 43-1809
43-1809 OPTIONAL PROCEDURE FOLLOWING ELECTION.
Status: in_force

43-1809. Optional procedure following election. After authorization of indebtedness shall have been made by the voters, evidenced by an election as provided in section 43-401, the board of directors may enter into a contract or obligation with the United States as provided in this chapter and issue or not issue bonds, depending on whether bonds shall be deposited with said contract; or the board of directors may issue bonds for a portion of the amount of indebtedness authorized by said bond election and enter into any obligation or contract with the United States as aforesaid to the extent of the remainder of said amount.

History:

[(43-1809) 1903, p. 150, sec. 15a, as added by 1907, p. 484, sec. 1; reen. R.C., part of sec. 2397; am. 1915, ch. 143, sec. 6, last part of subd. 2397, p. 304; compiled and reen. C.L. 167:9; C.S., sec. 4474; I.C.A., sec. 42-1809.]
Idaho Code § 43-722 — Idaho Code / Title 43 / Chapter 7 / Section 43-722
43-722 APPLICATION OF PRECEDING SECTIONS.
Status: in_force

43-722. Application of preceding sections. The provisions of sections 43-708 to 43-718, inclusive, shall apply to all assessments of irrigation districts organized and existing under chapters 1 to 15, inclusive, of this title, which are levied in the year 1925 and subsequent years.

Provided that the provisions of sections 43-708 to 43-718, inclusive, shall not apply to irrigation districts which have arranged for the collection of the district assessments by county officers under the provisions of sections 43-727 to 43-729, inclusive.

History:

[(43-722) 1925, ch. 128, sec. 2, p. 173; am. 1927, ch. 140, sec. 1, p. 182; I.C.A., sec. 42-720.]
Idaho Code § 43-1505 — Idaho Code / Title 43 / Chapter 15 / Section 43-1505
43-1505 IRRIGATION LATERAL DISTRICTS.
Status: in_force

43-1505. Irrigation lateral districts. For the purpose of constructing, operating, and managing water in distributing systems by means of laterals, sublaterals, ditches, flumes, and pipe lines, an irrigation lateral district may be organized and created within the territory already organized as an irrigation district, in the same manner and by the same process required by the provisions of this title, for the creation of an irrigation district from unorganized territory, and such interior irrigation lateral district, when organized shall through its board of directors, other officers and employees have all necessary powers for the purpose of its creation conferred by this title upon the original irrigation district, including the power to issue, negotiate and sell bonds payable and secured as is in this title provided; to build and construct new works and to levy assessments and taxes necessary for the purpose of conducting its affairs in the same manner and by the same process as are by this title provided in the case of irrigation districts; provided, however, it is distinctly understood that the negotiation and sale of coupons bonds and levying of assessments and taxes and incurring of debts and obligations by any such irrigation lateral district shall not in any way or manner affect any of the bonds, assessments, taxes, or obligations of the irrigation district of which it is a part and shall not in any way or manner limit the power of such original irrigation district to incur the indebtedness, levying of assessments and issue its bonds for any of the purposes for which such district is by this title entitled to levy or issue the same.

History:

[(43-1505) C.S., sec. 4446A, as added by 1925, ch. 50, sec. 1, p. 74; I.C.A., sec. 42-1505.]
Idaho Code § 43-614 — Idaho Code / Title 43 / Chapter 6 / Section 43-614
43-614 EMERGENCY FUND — LEVY AND COLLECTION — DISBURSEMENT.
Status: in_force

43-614. Emergency fund — Levy and collection — Disbursement. The board of directors shall provide an emergency fund which may be used for both or either of the following purposes, to-wit: For temporarily supplementing the bond fund in case of deficiencies due to accidents, delinquencies or other contingencies, or for the purpose of protecting any tax title which the district may acquire on account of taxes levied for the payment of such refunding bonds, by paying and discharging any state and county, or other taxes, the lien of which may be prior or superior to the taxes levied by the district. This emergency fund shall consist of a levy of not to exceed fifty cents (50¢) per acre per annum upon each irrigable acre in the district, and shall be at the same rate per acre for all lands; such levy shall be made annually and at the rate of fifty cents (50¢) per acre during the first five (5) years after the issuance of such refunding bonds, and thereafter, whenever the amount in such emergency fund is less than one dollar and fifty cents ($1.50) per acre for each irrigable acre in the district, the board shall levy an assessment of not to exceed fifty cents (50¢) per acre during any one (1) year. The taxes levied for such emergency fund shall be levied and collected as other taxes and assessments for the payment of the interest and principal of such refunding bonds. All moneys in the emergency fund shall be disbursed by the treasurer of the district upon order of the board of directors.

History:

[43-614, added 1933, ch. 207, sec. 4, p. 418.]
Idaho Code § 43-905 — Idaho Code / Title 43 / Chapter 9 / Section 43-905
43-905 PAYMENT OF EXPENSES — MAINTENANCE TOLLS — ACCOUNTS OF OFFICERS.
Status: in_force

43-905. Payment of expenses — Maintenance tolls — Accounts of officers. The cost and expense of purchasing and acquiring property and constructing works and improvements to carry out the formulated plan, shall be paid out of the construction fund.

For the purpose of defraying the expenses of the organization of the district, and of the care, operation, management, repair and improvement of such portion of said canal and works as are completed and in use, including salaries of officers and employees, the board may fix rates of tolls and charges for use of water from the canals and irrigation works and plants or equipment of the district, and in addition thereto may provide for the payment of such expenses, either in whole or in part, by levy of assessments therefor, as provided in section 43-701. Where a toll is fixed for the payment of part of such expenditures and an assessment levied for the remainder, any portion of such toll, remaining unpaid at the time fixed for levying the next annual assessment, in the discretion of the board may be added to and become part of the assessment against the land delinquent in the payment of such toll; and where both a toll is fixed and assessment levied for the same expenditures, the amount paid as toll may be applied as credit upon such assessment. The board in its order fixing or levying such tolls may fix the date or dates on or before which the same must be paid, may make the same payable in advance of the delivery of any water during the year for which the same are fixed, and may make provision for the collection thereof and the keeping of a toll book by the district treasurer. The procedure for levying and collection of assessments, where not provided for in sections 43-701 and 43-703, shall conform to the provisions of this title relating to the payment of principal and interest of bonds. All assessments shall be listed and carried out in the regular assessment book and collected by the treasurer at the time and in the manner of the regular annual assessment. All special assessments are a lien on the lands assessed from the time when they are ordered.

Whenever an assessment book or toll book shall be delivered to the treasurer, the secretary shall charge the treasurer with the total amount of the various amounts as carried out in said books. On the second Monday of January in each year, the treasurer shall make a semiannual statement with the secretary and deliver to the secretary a statement in brief of all assessments delinquent at that time, and account for all sums therefor collected. The treasurer shall make such settlements for tolls at such times as may be ordered by the board. On the second Monday of July the treasurer shall make final settlement with the secretary and deliver to the secretary a duplicate delinquent list and account for all sums not shown on said delinquent list. The secretary shall then charge the treasurer with the amount of said list and penalties added, and upon receiving the affidavit of publication thereof, he shall charge the treasurer with twenty-five cents (25¢) additional for each description published. On the first Monday after the sale, the treasurer shall make final settlement for assessments by receiving credit for the property sold to the district and accounting for all the balance.

History:

[(43-905) 1903, p. 150, sec. 35; am. 1907, p. 484, sec. 1, subd. 35; reen. R.C., sec. 2419; am. 1911, ch. 71, sec. 7, p. 194; am. 1911, ch. 154, sec. 12, p. 461; reen. C.L., sec. 2419; C.S., sec. 4407; am. 1925, ch. 128, sec. 9, p. 173; I.C.A., sec. 42-905.]
Idaho Code § 43-2546 — Idaho Code / Title 43 / Chapter 25 / Section 43-2546
43-2546 LOCAL IMPROVEMENT GUARANTEE FUND — CREATION OF FUND.
Status: in_force

43-2546. Local improvement guarantee fund — Creation of fund. Any district may by resolution of appropriation or by levy of a tax of not to exceed one (1) mill in any one (1) year upon the lots or lands in the local improvement district, or by appropriation from such other sources of the local improvement district as may be determined by the board, create a fund for the purpose of guaranteeing, to the extent of such fund, the payment of bonds or warrants and interest thereon, hereafter issued against any local improvements therein; provided, that such sum so levied or appropriated in any year shall be more than sufficient to pay the outstanding warrants of said fund and to establish therein a balance, which combined levy and appropriation in any one (1) year shall not exceed five percent (5%) of the outstanding obligations thereby guaranteed; provided further, that the board shall not levy any tax as herein provided when the amount of moneys in the local improvement guarantee fund equals ten percent (10%) of the total outstanding obligations thereby guaranteed. The tax levies herein authorized and directed shall be additional to and, if need be, in excess of any and all statutory limitations. The fund so created shall be designated local improvement guarantee fund.

History:

[43-2546, added 1993, ch. 407, sec. 1, p. 1497.]
Idaho Code § 43-1911 — Idaho Code / Title 43 / Chapter 19 / Section 43-1911
43-1911 WORKS TO BE SELF-SUPPORTING.
Status: in_force

43-1911. Works to be self-supporting. The directors of the district issuing bonds pursuant to this act shall prescribe and collect reasonable rates, fees, tolls or charges for the services, facilities and commodities furnished by the works, and shall revise such rates, fees, tolls or charges from time to time, to provide that all works shall be and always remain self-supporting. The rates, fees, tolls or charges prescribed shall be such as will produce revenue at least sufficient (a) to pay when due, all bonds and interest thereon for the payment of which the revenue is or shall have been pledged, charged or otherwise encumbered including reserves therefor, and (b) to provide for all expenses of operation and maintenance of the works, including reserves therefor.

History:

[43-1911, added 1988, ch. 299, sec. 6, p. 947.]
Idaho Code § 43-1305 — Idaho Code / Title 43 / Chapter 13 / Section 43-1305
43-1305 CANVASS OF RETURNS.
Status: in_force

43-1305. Canvass of returns. On the first Monday after any such election the board of directors of the district shall meet at its usual place of meeting to canvass the returns, and when they shall have declared the result the secretary shall make full entry in his record.

History:

[(43-1305) R.C., sec. 2437c, as added by 1917, ch. 167, sec. 1, subd. 2437c, p. 498; reen. C.L., sec. 2437e; C.S., sec. 4432; I.C.A., sec. 42-1305.]
Idaho Code § 43-1504 — Idaho Code / Title 43 / Chapter 15 / Section 43-1504
43-1504 EXISTING DISTRICTS TO BE GOVERNED BY THIS TITLE.
Status: in_force

43-1504. Existing districts to be governed by this title. All irrigation districts heretofore organized under any of the laws of this state shall hereafter be governed in all respects by the provisions of this title.

History:

[(43-1504) 1903, p. 150, sec. 60; reen. R.C. & C.L., sec. 2443; C.S., sec. 4446; I.C.A., sec. 42-1504.]
Idaho Code § 43-117 — Idaho Code / Title 43 / Chapter 1 / Section 43-117
43-117 TREASURER'S OFFICIAL BONDS.
Status: in_force

43-117. Treasurer's official bonds. The treasurer shall on his appointment execute and file with the secretary an official bond in such amount as may be fixed by the board of directors of the district, which shall not be less than $5000; and shall thereafter from time to time execute and file such further bonds as may be required by said board in amounts fixed by it, which amounts shall be of at least fifty per cent (50%) of the maximum probable amount of money in the treasurer's hands at any one time. All such official bonds shall be executed by a lawfully qualified surety company.

History:

[(43-117) 1903, p. 150, part of sec. 3a, as added by 1907, p. 484, sec. 1; reen. R.C., sec. 2377; am. 1915 ch. 143, sec. 2, part of subd. 2377, p. 304; compiled and reen. C.L., sec. 2377c; C.S., sec. 4329; am. 1929, ch. 110, sec. 1, p. 178; I.C.A., sec. 42-117.]
Idaho Code § 43-216 — Idaho Code / Title 43 / Chapter 2 / Section 43-216
43-216 BALLOT SYNOPSIS.
Status: in_force

43-216. Ballot synopsis. (1) Within fifteen (15) days after receiving a petition, the secretary of the district shall formulate a ballot synopsis of not more than two hundred (200) words.

(2) The synopsis shall set forth the name of the person seeking to be recalled and if any charges have been filed in the petition, a concise statement of the elements of the charge. Upon completion of the ballot synopsis, the secretary shall certify and transmit the exact language of the ballot synopsis to the person filing the petition and the director subject to recall. The secretary shall additionally certify and transmit the charges, if any, and the ballot synopsis to the magistrate court of the county in which the director subject to recall resides and shall petition the magistrate court to approve the synopsis and to determine the sufficiency of the charges, if any.

History:

[43-216, added 1989, ch. 337, sec. 1, p. 851.]