Idaho Code § 43-2519 — Idaho Code / Title 43 / Chapter 25 / Section 43-2519
43-2519 LIEN OF ASSESSMENT — FORECLOSURE.
Status: in_force

43-2519. Lien of assessment — Foreclosure. Assessments levied to pay the cost and expense of any improvement authorized by the provisions of this chapter shall constitute a lien upon and against the property upon which such assessment or assessments are made and levied from and after the date upon which the resolution levying such assessment or assessments is passed, which lien shall be superior to the lien of any mortgage or other encumbrance, whether prior in time or not, and shall constitute such lien until paid, and until paid, such lien shall not be subject to extinguishment for any reason whatsoever, including but not limited to the sale of the property assessed on account of the nonpayment of general taxes or the conveyance of such property by any means to the United States of America, or any agency thereof, the state of Idaho, or any county, city, irrigation district, school district, college district or other public body, agency or taxing unit in said state. When bonds have not been issued and said assessments made payable in installments as herein provided, such assessments shall be collected, or the property therein shall be foreclosed and sold for such assessments and costs, in a suit for that purpose by the district.

Such suit shall be in the name of the district as plaintiff and against any one (1) or more owners of property failing to pay such assessment or assessments as defendants. In any such proceedings where the court, trying the same, shall be satisfied that the improvements have been made or have been contracted for, which according to the true intent of this code would be properly chargeable to such property, a recovery shall be permitted and the lien enforced to the extent of the cost and expenses of the improvement which would be chargeable on such property notwithstanding any informality, irregularity or defect in any of the proceedings of such district or any of its officers, and such property shall be ordered sold for the payment of the assessment or assessments against it and the costs and expenses of such suit including reasonable attorney's fees to be fixed by the court and prorated to each separate piece of property to be sold.

History:

[43-2519, added 1993, ch. 407, sec. 1, p. 1486.]
Idaho Code § 43-2514 — Idaho Code / Title 43 / Chapter 25 / Section 43-2514
43-2514 NOTICE AND PAYMENT OF ASSESSMENTS.
Status: in_force

43-2514. Notice and payment of assessments. Upon passage of the assessment roll, the treasurer of the district shall mail a postcard or letter to each property owner assessed at his post-office address if known, or if unknown, to the post office in the district where the improvement is being made, stating the total amount of his assessment, plus the substance of the terms of payments of the same as set out in the resolution confirming the assessment roll.

An affidavit of the mailing of the notice shall be filed, before the date of delinquency, in the office of the treasurer in the file of the local improvement district, but the failure of the treasurer to give any notice required in this section or to do any other act or thing required in this section, shall not affect the validity of the assessments or installments thereof due nor extend the time for payment, but shall subject the district to liability to a property owner for any damage sustained by the latter by reason of such failure.

History:

[43-2514, added 1993, ch. 407, sec. 1, p. 1484.]
Idaho Code § 43-202 — Idaho Code / Title 43 / Chapter 2 / Section 43-202
43-202 DIRECTOR'S OATH AND BOND.
Status: in_force

43-202. director's Oath and bond. On the date a director's term of office is to begin, at the meeting of the irrigation district's board of directors as provided in section 43-201(2), Idaho Code, the person that has been elected shall: (1) take and subscribe the official oath required by section 59-401, Idaho Code, in which the person shall verify that he or she meets the qualification requirements of section 43-111, Idaho Code; (2) be presented a certificate of election; (3) execute a bond if one (1) is hereinafter required; and (4) assume the duties of the office of director. The incumbent director's term of office shall be terminated upon the next director's assumption of office as provided in this section. Each director shall file the same in the office of the board of directors, and execute the bond hereinafter provided for. Each member of said board of directors shall execute an official bond in the sum of not less than five hundred dollars ($500) nor more than five thousand dollars ($5,000), the amount to be determined and approved by the judge of the probate court of said county where such organization was effected and shall be recorded in the office of the county recorder thereof and filed with the secretary of said board. All official bonds provided for in this title shall be in the form prescribed by law for the official bond of county officers. If the district obtains a surety bond, blanket surety bond or crime insurance coverage pursuant to the applicable provisions of chapter 8, title 59, Idaho Code, the directors shall not be required to post a bond under the provisions of this section.

History:

[(43-202) 1903, p. 150, part of sec. 4; reen. R.C., sec. 2378; am. 1915, ch. 48, sec. 1, p. 135; am. 1917, ch. 90, sec. 1, part of subd. 2378, p. 313; reen. C.L., sec. 2378a; C.S., sec. 4331; I.C.A., sec. 42-202; am. 2010, ch. 285, sec. 1, p. 766; am. 2013, ch. 133, sec. 2, p. 305.]
Idaho Code § 43-802 — Idaho Code / Title 43 / Chapter 8 / Section 43-802
43-802 RIGHTS ESTABLISHED UPON ELECTION BY DISTRICT.
Status: in_force

43-802. Rights established upon election by district. Upon an election by an irrigation district as provided in section 43-801, rights shall be established as follows:

a. The taxes in favor of the irrigation district and constituting part of the taxes delinquent upon which the deed is based shall be canceled;

b. In lieu of the cancellation of said taxes in favor of the irrigation district, title to the water right shall vest in the irrigation district, subject to the right of redemption as hereinafter provided.

History:

[(43-802) 1931, ch. 34, sec. 2, p. 67; I.C.A., sec. 42-802.]
Idaho Code § 43-2508 — Idaho Code / Title 43 / Chapter 25 / Section 43-2508
43-2508 RESOLUTION CREATING LOCAL IMPROVEMENT DISTRICT AND PROCEDURE FOR CONSTRUCTION BIDS.
Status: in_force

43-2508. Resolution creating local improvement district and procedure for construction bids. If, after the hearing on the creation of the district, the board finds that the local improvement district will be for the best interest of the property affected and the district; that there is reasonable probability that the obligations of such local improvement district will be paid; and the value of the property within the proposed local improvement district is sufficient; it shall then adopt a resolution providing for such improvements and creating a local improvement district to be called "Local Improvement District No. … for ………… Irrigation District, Idaho," which shall include all of the property within said local improvement district in accordance with the findings of the board, and said resolution shall set forth the boundaries of the local improvement district, provide the improvements which shall be made, and state that the total cost and expenses thereof shall be assessed according to the percentage or calculation hereinbefore mentioned on all benefited property in the local improvement district by using the gross acreage method of assessment contemplated in the notice of intention subject to any variation therefrom as a result of the board's determining that the benefits to be derived by certain lots or parcels of property warrant such variations. The board shall appoint an engineer and shall have prepared the necessary plans and specifications for the construction work ordered. Except as hereinafter otherwise provided, the board shall authorize the advertisement for bids therefor by giving notice calling for sealed bids for the construction of the work in accordance with the provisions of chapter 28, title 67, Idaho Code.

Any contract made by a district for any improvements authorized by this code shall be made by the board in the name of the district upon such terms of payment as shall be fixed by the board. The contract shall be authorized by resolution empowering the authorized officer of the district to execute the contract. The resolution need not set out the contract in full but it shall be sufficient if the resolution refers to a copy of the contract on file in the office of the secretary where it is available for public inspection.

Any provision in this local improvement district for irrigation districts code notwithstanding, if any district shall elect to exercise the powers herein granted jointly with another irrigation district or districts, or with any other public agency or agencies as authorized by the provisions of section 67-2328, Idaho Code, the improvements as contemplated within the local improvement district may be constructed jointly and as part of a larger project with such other agency or agencies upon the letting of a single contract after compliance with the required bidding procedure for any Idaho public agency jointly participating in the work.

History:

[43-2508, added 1993, ch. 407, sec. 1, p. 1480; am. 2005, ch. 213, sec. 16, p. 652.]
Idaho Code § 43-330B — Idaho Code / Title 43 / Chapter 3 / Section 43-330B
43-330B CONTRACT PROVISIONS.
Status: in_force

43-330B. Contract provisions. Any contract entered into under the authority of section 43-330A, Idaho Code, shall include the following provisions:

(1) An apportionment of the cost of the construction of the distribution system against the parcel or against the tract or tracts which are included in the contract;

(2) The cost of construction of the distribution system shall constitute a lien against the parcel, tract or tracts included in the contract, to secure payment of any portion of the cost of construction that is not paid upon completion of construction by the owner or owners, or by a third party on their behalf, and securing payment of interest on any deferred installments of the construction costs;

(3) A schedule of annual installment payments, with accrued interest, for the portion, if any, of the construction costs that are not paid upon completion of construction;

(4) The annual installment payment against the parcel or against the tract or tracts included in the contract shall be included in the annual assessments levied by the district against the parcel, tract or tracts and any such assessment and its levy and collection shall be, as nearly as practicable, in accordance with the assessment, levy and collection of other assessments levied upon lands in the district;

(5) The deferred annual installment payments of principal and accrued interest may be prepaid in whole or in part at any time without penalty, but any prepayment of principal shall not be less that one-half (1/2) the amount of the annual installment payment of principal next coming due, but the prepayment privilege authorized in this subsection shall not be applicable where the construction costs have been financed through a local improvement district;

(6) If the district has constructed or proposes to construct a pumping station and pipeline to serve the parcel, tract or tracts included in the contract and other lands, the cost of the pumping station and pipeline shall be apportioned by the board to all lands which are planned to be served by the pumping station, so that each acre of irrigable land to be served by the pumping station shall be assessed and required to pay the same amount;

(7) A grant of an easement to the district for the installation, operation, maintenance, repair and replacement of the portion of the distribution system located on the parcel, tract or tracts included in the contract. The easement shall be of sufficient width to allow construction, installation, operation, maintenance, repair and replacement by the use of ordinary mechanized equipment designed to perform those functions.

History:

[43-330B, added 1993, ch. 261, sec. 1, p. 892.]
Idaho Code § 43-732 — Idaho Code / Title 43 / Chapter 7 / Section 43-732
43-732 CERTAIN LANDS MAY BE ASSESSED AT DIFFERENT AMOUNTS — ADDITIONAL SERVICE CHARGE.
Status: in_force

43-732. Certain lands may be assessed at different amounts — Additional service charge. (1) Notwithstanding any provision of sections 43-701 and 43-1824, Idaho Code, to the contrary, an irrigation district that assesses land in the district under the provisions of chapters 7 and 18, title 43, Idaho Code, may assess any land within the district to which the district furnishes or supplies water for irrigation purposes that:

(a) Lies above the level of the canals or ditches of the district and is irrigated by pumping by the landowner;

(b) Is irrigated by a partial, supplemental or intermittent supply of water from the district; or

(c) Is irrigated by water of the district that is subject to prior use by other lands within the district;

in such amount as the board determines to be just, taking into consideration the benefit to the land assessed and extra expenses, if any, of the landowner or holder in using such water, but such amount may not exceed the amount assessed against irrigable acres lying below the level of the canals or ditches of the district.

(2) Notwithstanding any provisions of sections 43-701 and 43-1824, Idaho Code, to the contrary, an irrigation district that assesses land in the district under the provisions of chapters 7 and 18, title 43, Idaho Code, may, at the discretion of the board of directors, assess a service charge in addition to the regular assessment, against subdivided and small-tract lands that have appurtenant water rights and to which irrigation water is furnished or is available for delivery, when delivery of water to these lands requires operation, construction and maintenance costs substantially greater than operation, construction and maintenance costs involved in delivering water to the majority of other lands in the district. All such small-tract or subdivided lands shall be placed in groupings of one (1) acre or less, or more than one (1) acre but not more than ten (10) acres, and each grouping shall be assessed as a single class.

History:

[43-732, added 1973, ch. 63, sec. 1, p. 104; am. 2020, ch. 176, sec. 1, p. 548.]
Idaho Code § 43-701A — Idaho Code / Title 43 / Chapter 7 / Section 43-701A
43-701A REHABILITATION OF IRRIGATION WORKS — LEVY FOR PRELIMINARY STUDY COSTS.
Status: in_force

43-701A. Rehabilitation of irrigation works — Levy for preliminary study costs. If the rehabilitation, reconstruction or replacement of irrigation works is determined necessary by the board of directors and a bond issue authorized by section 43-401A, Idaho Code, or other financing arrangement will be required for the project, the board of a district constructing the works or a district which will pay a proportionate share of the cost of the project may include in its assessment levy under section 43-701, Idaho Code, an amount sufficient to obtain surveys, examinations, plans and professional services necessary to determine the cost or feasibility of the project, or obtain its authorization. If other water user organizations contract with the constructing district for payment of a share of the costs of the project, sums expended by the constructing district or others as herein authorized may be included in total project cost; provided that if the monies so assessed and expended by the constructing district or other participating district are repaid, the district may (i) use the money to meet and offset future expenses or assessments of the district, and/or (ii) refund part or all of said money as an adjustment to the original assessment to the present landowners of the district in proportion to the previous assessments from which said money was obtained; provided further that in the event a district is a nonoperating entity, said district may refund part or all as above provided to the irrigation entities that comprise said district in proportion to the previous assessments to landowners within such irrigation entities levied against the lands of said irrigation entities.

History:

[43-701A, as added by 1973, ch. 254, sec. 1, p. 505; am. 1981, ch. 7, sec. 1, p. 14.]
Idaho Code § 43-229 — Idaho Code / Title 43 / Chapter 2 / Section 43-229
43-229 ASCERTAINING THE RESULT — WHEN RECALL EFFECTIVE.
Status: in_force

43-229. Ascertaining the result — When recall effective. The votes on a recall election shall be counted, canvassed, and the results certified in the manner provided by law for counting, canvassing, and certifying the results of an election for directors. If a majority of all votes cast at the recall election is for the recall of the director charged, he shall thereupon be recalled and discharged from his office and there shall be declared a vacancy in the office.

History:

[43-229, added 1989, ch. 337, sec. 1, p. 855.]
Idaho Code § 43-1109 — Idaho Code / Title 43 / Chapter 11 / Section 43-1109
43-1109 EFFECT OF EXCLUSION.
Status: in_force

43-1109. Effect of exclusion. An exclusion of land from any irrigation district shall not impair its existence, nor its rights, including those in its property or its obligations. The land excluded from an irrigation district shall not thereafter be entitled to receive water from the water rights or from the irrigation works and system of the district and shall not thereafter be entitled to any of the benefits of the district and shall be deemed to have fully relinquished all such rights and benefits to the district, provided, that lands retained for drainage purposes shall be entitled to the benefits of the drainage system of the district.

History:

[(43-1109) I.C., sec. 43-1107, as added by 1972, ch. 325, sec. 5, p. 804; am. and redesignated, 1990, ch. 181, sec. 9, p. 391.]
Idaho Code § 43-1113 — Idaho Code / Title 43 / Chapter 11 / Section 43-1113
43-1113 NOTICE — CONTENTS.
Status: in_force

43-1113. Notice — Contents. Such notice shall contain:

(a) A statement of the date, time and place of the hearing;

(b) A description of each lot or parcel proposed to be excluded;

(c) The reasons for the exclusion stated in the resolution of intention; and

(d) Notice to each person, firm and corporation interested in the proposed exclusion to appear at the district office at the date and time fixed, and file objections in writing showing cause, if any they may have, why the land or any part of it should not be excluded as proposed in the resolution of the board.

History:

[(43-1113) 1972, ch. 371, sec. 4, p. 1089; am. and redesignated, 1990, ch. 181, sec. 13, p. 393.]
Idaho Code § 43-731 — Idaho Code / Title 43 / Chapter 7 / Section 43-731
43-731 WATER HELD IN TRUST.
Status: in_force

43-731. Water held in trust. Upon entering into any such contract, the city, irrigation lateral district or other entity obligated to make the payments as aforesaid shall hold said water in trust for the purpose for which the same was, or shall be, purchased or furnished.

History:

[43-731, added 1937, ch. 128, sec. 2, p. 193; am. 1997, ch. 402, sec. 2, p. 1279.]
Idaho Code § 43-2402 — Idaho Code / Title 43 / Chapter 24 / Section 43-2402
43-2402 DOMESTIC ANNEXATION.
Status: in_force

43-2402. Domestic annexation. In such districts, the holder or holders of any title, or evidence of title, representing one-half (1/2) or more of any body of lands adjacent to the boundary of the irrigation district, may, in lieu of proceeding for annexation under chapter 10, title 43, Idaho Code, file with the board of directors of such district a petition in writing praying that said lands may be annexed to the district for the sole purpose of receiving domestic water therefrom. Such annexation is herein referred to as "domestic annexation." The petition shall describe the lands, and shall also describe the several parcels owned by the petitioners.

History:

[43-2402, added 1979, ch. 178, sec. 1, p. 530.]
Idaho Code § 43-719 — Idaho Code / Title 43 / Chapter 7 / Section 43-719
43-719 DELINQUENT ASSESSMENTS — HEARING AND ISSUANCE OF TAX DEED.
Status: in_force

43-719. Delinquent assessments — Hearing and issuance of tax deed. (1) When a record owner or owners or any party in interest upon whom a notice of pending issuance of tax deed is served or who has actual knowledge of such notice or its contents fails to appear or otherwise defend and answer at the time set for hearing in such notice and it is made to appear to the board that the owner of the tax certificate or the treasurer has fulfilled the requirements of sections 43-717 and 43-718, Idaho Code, the board shall, without further notice to the record owner or owners or any party in interest upon whom such notice has been served or who has actual knowledge of such notice and its contents, immediately direct that the treasurer shall issue a tax deed in favor of the district or the owner of the tax certificate, as the case may be.

(2) When a record owner or owners or any party in interest upon whom such notice is served or who has actual knowledge of such notice or its contents appears or answers at the date specified in such notice, the board shall consider documentary evidence and hear testimony and make a final decision in writing. Such final decision shall be mailed by certified mail, return receipt demanded, to all parties shown by the record of the proceedings to be affected by the board's action. If the board shall find that the owner of the tax certificate or the treasurer has conformed to the requirements of sections 43-717 and 43-718, Idaho Code, and that a delinquent assessment was owing on the property described and that such delinquency has not been paid, the board shall immediately direct that the treasurer issue a tax deed in favor of the district or the owner of the tax certificate, as the case may be. Such final decision shall include findings of fact and conclusions of law.

(3) A record of the proceeding shall be kept and entered into the district's minute book.

(4) Any person who is aggrieved by a final decision of the board concerning the issuance of a tax deed is entitled to have that decision reviewed by the district court of the judicial district wherein the property described is located by filing a petition in the district court within thirty (30) days after receipt of the final decision of the board. Such filing does not itself stay enforcement of the board's decision; however, the board may grant, or the reviewing court may order, a stay upon appropriate terms. Review shall be conducted by the court without a jury and shall be confined to the record in the district's minute book. The court may reverse or modify the decision of the board if substantial rights of the appellant have been prejudiced because the board's finding, conclusions or decisions are:

(a) Made upon unlawful procedure;

(b) Clearly erroneous in view of reliable, probative, and substantial evidence on the whole record;

(c) In violation of constitutional or statutory provisions; or

(d) In excess of the statutory authority of the district.

(5) All costs and fees of any hearing or proceeding shall be awarded to the prevailing party; provided however, the costs and fees shall not be ordered paid by any district or its officials in absence of a showing of gross negligence, gross nonfeasance, or gross malfeasance by the district or its officers and a showing of substantial and definite injury to the petitioning party.

History:

[43-719, added 1994, ch. 144, sec. 5, p. 322.]
Idaho Code § 43-2004 — Idaho Code / Title 43 / Chapter 20 / Section 43-2004
43-2004 EXECUTION OF RELEASE.
Status: in_force

43-2004. Execution of release. Release of first mortgages shall be signed by the chairman of the state board of land commissioners and countersigned by the secretary thereof.

History:

[43-2004, added 1933, ch. 194, sec. 4, p. 385.]
Idaho Code § 43-330C — Idaho Code / Title 43 / Chapter 3 / Section 43-330C
43-330C COMPLIANCE.
Status: in_force

43-330C. Compliance. If the contract provides for construction of any portion of the distribution system by the owner or owners, chapter 9, title 43, Idaho Code, shall not be applicable to that portion of the construction. If any portion of the distribution system is to be constructed by the district, the district shall comply with the provisions of chapter 9, title 43, Idaho Code, insofar as applicable to the construction to be performed by the district or by a contractor under a separate contract with the district, unless the owner or owners furnish a written waiver of such compliance.

History:

[43-330C, added 1993, ch. 261, sec. 1, p. 893.]
Idaho Code § 43-1320 — Idaho Code / Title 43 / Chapter 13 / Section 43-1320
43-1320 EXAMINATION BY DEPARTMENT OF WATER RESOURCES.
Status: in_force

43-1320. examination by department of water resources. A copy of the petition and all maps and other papers filed with the board of county commissioners shall be filed in the office of the department of water resources by the board at least four (4) weeks prior to the date set for the hearing. The department may examine the petition, maps and other papers and if it deems it necessary, the department may prepare a report upon the matter in such form as it deems advisable. Any report prepared by the department shall be submitted to the board a minimum of seven (7) calendar days before the hearing on the petition and shall be available for public inspection. It shall be the duty of the board to notify the department of water resources of the final action, either favorable or unfavorable, taken on a petition for the partition of an irrigation district.

History:

[43-1320, added 2013, ch. 332, sec. 8, p. 868.]
Idaho Code § 43-2513 — Idaho Code / Title 43 / Chapter 25 / Section 43-2513
43-2513 CONFIRMATION OF ASSESSMENT ROLL.
Status: in_force

43-2513. Confirmation of assessment roll. After said hearing the board shall pass a resolution confirming the assessment roll as corrected by them in relation to the benefits accruing thereon as a result of the improvements being made. The resolution shall be the final determination of the regularity, validity and correctness of the assessment roll, of each assessment contained therein, and of the amount thereof levied on each lot or parcel of land, which resolution shall contain a finding that each lot or parcel of land is benefited to the amount of assessment levied thereon subject to appeal as provided herein. Upon passage of the resolution, the secretary shall certify and file the confirmed assessment roll with the treasurer of the district and the assessments therein shall be due and payable to the treasurer within thirty (30) days from the date of the adoption of the resolution. The confirmed assessment roll and the assessments made by the confirmed assessment roll shall be a lien upon the property assessed from and after the date the following notice is recorded. Immediately upon passage of the confirming resolution the secretary shall file with the county recorder a notice which shall contain the date of the confirming resolution and a description of the area or boundaries of the local improvement district. If any assessment is not paid in full within said thirty (30) day period, such assessment shall become delinquent and shall be collected in the same manner and with the same penalties and interest added thereto as hereinafter provided for delinquent assessments. The board may, in the alternative, determine to make assessments unpaid at the end of said thirty (30) day period payable in installments and to issue and sell registered warrants or installment bonds payable from such unpaid installments as herein provided. If the board chooses to do so, it shall provide in said resolution that any property owner who has not paid his assessment in full within said thirty (30) day period will be conclusively presumed to have chosen to pay the same in installments, and the resolution shall then establish the number of years said installments shall run, the dates of payment of the same and the rate of interest that the unpaid assessments shall bear, which rate shall not be less than the rate of interest borne by the warrants or bonds payable therefrom, said interest running from the date of the passage of the assessment resolution, irrespective of the date of its official publication, and being payable at the same time and place as the installment payments of assessments. Said installments shall be due and payable in not to exceed thirty (30) years to the treasurer or other proper officer as provided by the board. The resolution shall establish the due date of the first installment payment and that the local or special assessments may be carried on the rolls of the district and collected as hereinafter provided. If any installment is not paid within twenty (20) days from the date it is due, the same shall become delinquent and the treasurer shall add a penalty of two percent (2%) thereto. In addition to any other method of collection provided in this code, the board may certify delinquent installments to the treasurer, and when so certified they shall be extended on the assessment rolls and collected as other assessments levied upon lands in the district. In the event that any property owner should choose to pay his assessment in full after such time as it has been conclusively presumed that he will pay in installments, such payment in full shall include the full amount of the unpaid assessment plus penalties and all interest payable on the same plus additional interest thereon at the rate provided in the bonds from the date of the last installment due to one (1) year after the next interest date of said bonds.

Any errors in description, ownership of property or amounts in any assessment resolution adopted pursuant to this section may be corrected by the passage of an amendatory resolution which need set forth only the corrected descriptions or amounts. The passage of such amendatory resolution shall serve only to postpone the thirty (30) day period for payment in full of the assessments actually affected by such amendatory resolution and the due dates of installments of such affected assessments shall be the same as the due dates of installments not affected. Notice of any assessments so affected shall be given in the same manner as hereinafter provided for the giving of notice of assessments.

History:

[43-2513, added 1993, ch. 407, sec. 1, p. 1483.]
Idaho Code § 43-2534 — Idaho Code / Title 43 / Chapter 25 / Section 43-2534
43-2534 DEED.
Status: in_force

43-2534. Deed. If the property described in any delinquency certificate is not redeemed within two (2) years from the date thereof, the treasurer, after having given notice as hereinafter required, shall issue a deed thereto to the district, or if the same has been assigned as hereinbefore provided, then to the person holding the original delinquency certificate under assignment, upon request therefor, and upon the delivery to the treasurer of such original certificate and filing proof of having given notice as required by the treasurer before making a deed to the district. Such deed shall recite substantially the matter contained in the certificate and that no person redeemed the property within the time allowed, by law, for its redemption. It shall be signed and acknowledged by the treasurer in the manner required, by law, to entitle the same to be recorded under the laws of this state; provided, that such deed shall not be issued to an assignee until he has paid all subsequent installments and assessments of the local improvement district then delinquent or due upon the property described in the delinquency certificate, together with the penalties and interest thereon. Such deed to an assignee shall be made subject to all unpaid installments not then due and subject to all regular or special assessments of the district, not related to the local improvement district.

History:

[43-2534, added 1993, ch. 407, sec. 1, p. 1493.]
Idaho Code § 43-701E — Idaho Code / Title 43 / Chapter 7 / Section 43-701E
43-701E FLAT RATE ASSESSMENTS — SPECIAL HANDLING OF UNPAID ASSESSMENTS ON PROPERTY EXEMPT FROM GENERAL TAXATION.
Status: in_force

43-701E. Flat rate assessments — Special handling of unpaid assessments on property exempt from general taxation. Any irrigation district assessment certified by the treasurer to the county officers which is placed on property exempt from general ad valorem taxation may be returned to the irrigation district if the assessment is not paid within three (3) years of the date on which it is due, and upon return of any such assessment the district shall be responsible for collection thereof, and the county officers shall be relieved of any further responsibility for collection of that assessment. Entry of delinquent assessments and the penalties thereon by the tax collector in accordance with chapter 10, title 63, Idaho Code, shall constitute compliance with the provisions of sections 43-710 and 43-711, Idaho Code, and the treasurer of the district shall not be required to make any separate delinquency entry with respect to any parcel of property to which this section applies.

History:

[43-701E, added 1982, ch. 103, sec. 4, p. 283; am. 1996, ch. 322, sec. 41, p. 1071.]
Idaho Code § 43-2408 — Idaho Code / Title 43 / Chapter 24 / Section 43-2408
43-2408 OBJECTIONS NOT WITHDRAWN — RESOLUTION OF BOARD.
Status: in_force

43-2408. Objections not withdrawn — Resolution of board. If any person interested shall show cause as aforesaid and shall not withdraw the same, and if the board of directors shall deem it in the best interest of the district that domestic annexation be granted as to the lands described in such petition, or some part thereof, the board shall adopt a resolution to that effect. The resolution shall describe the lands for which, in the opinion of the board, domestic annexation should be granted.

History:

[43-2408, added 1979, ch. 178, sec. 1, p. 531.]
Idaho Code § 43-2501 — Idaho Code / Title 43 / Chapter 25 / Section 43-2501
43-2501 SHORT TITLE.
Status: in_force

43-2501. Short title. Chapter 25, title 43, Idaho Code, shall be known and cited as the "Local Improvement District Code for Irrigation Districts."

History:

[43-2501, added 1993, ch. 407, sec. 1, p. 1476.]
Idaho Code § 43-330 — Idaho Code / Title 43 / Chapter 3 / Section 43-330
43-330 MAJORITY OF VOTES AS DETERMINATIVE — CONSTRUCTION OF IMPROVEMENT — COST — APPORTIONMENT — ASSESSMENT.
Status: in_force

43-330. Majority of votes as determinative — Construction of improvement — Cost — Apportionment — Assessment. If a majority of the votes cast by the electors within the boundaries of the land described in the petition are "Improvement–Yes," and if a majority of the votes cast by the electors in the district at large are "Improvement–Yes," then, but not otherwise, the board shall construct the improvement. The cost of construction shall be apportioned by the board to the lands within the boundaries described in the petition, so that each acre of irrigable land therein shall be assessed and required to pay the same amount. In all other respects the assessment and its levy and collection shall be, as nearly as practicable, in accordance with the assessment, levy and collection of other assessments and taxes levied upon lands within the district.

History:

[43-330, as added by 1973, ch. 64, sec. 3, p. 105.]
Idaho Code § 43-2511 — Idaho Code / Title 43 / Chapter 25 / Section 43-2511
43-2511 NOTICE OF HEARING ON ASSESSMENT ROLL.
Status: in_force

43-2511. Notice of hearing on assessment roll. After the board fixes the time and place for said hearing on the assessment roll, the secretary of the district shall give notice by publication in the official newspaper of such district. If the district is located in more than one (1) county, the notice may be published only in the county where the property to be assessed is located. Publication shall be in three (3) successive issues if published in a daily newspaper, or by publication in two (2) issues if published in a weekly newspaper, the first of which publication shall be at least fifteen (15) days before the date fixed for hearing objections to said assessment roll, that such assessment roll is on file in his office. The notice shall further state the date, time and place at which the board will hear and consider objections to the assessment roll by the parties aggrieved by such assessments. The secretary shall, not less than fifteen (15) days before the date fixed for hearing objections to said assessment roll, mail a substantially similar notice to each owner of property if known, or his agent if known, within the limits of the local improvement district, addressed to such person at his post office address if known, or if unknown, to the post office in such district where the improvement is to be made. The mailed notice shall also state the amount of the individual assessment and that at the specified time and place the board will hold a hearing to hear and determine all objections to the regularity of the proceedings in making such assessment, the correctness of the assessment, and the amount levied on the particular lot or parcel in relation to the benefits accruing thereon and in relation to the proper proportionate share of the total cost of the improvements in the project. It shall further state that each owner of property within the district is given notice that in revising the assessment roll at or after the hearing, the board may increase any assessment or assessments up to twenty percent (20%) of the original amount thereof without giving further notice and holding a new hearing thereon. The owner or owners of any property which is assessed in such assessment roll, whether named or not in such roll, may, before the date and time fixed for the hearing, file with the secretary his objections in writing to said assessment.

History:

[43-2511, added 1993, ch. 407, sec. 1, p. 1482; am. 2008, ch. 301, sec. 4, p. 841.]
Idaho Code § 43-1108 — Idaho Code / Title 43 / Chapter 11 / Section 43-1108
43-1108 CHANGES TO BE FILED FOR RECORD.
Status: in_force

43-1108. Changes to be filed for record. The decision and order of the board of directors or the district court, in case of appeal, excluding the petitioner's land and changing the boundaries of such irrigation district shall be filed for record in the recorder's office of the county within which are situated the excluded lands.

History:

[(43-1108) 1905, p. 220, sec. 4; am. R.C., sec. 2435; am. 1911, ch. 46, sec. 2, last part of subd. 2435, p. 102; reen. C.L., sec. 2437; C.S., sec. 4427; I.C.A., sec. 42-1106; am. and redesignated, 1990, ch. 181, sec. 8, p. 391; am. 2001, ch. 192, sec. 2, p. 657.]
Idaho Code § 43-1131 — Idaho Code / Title 43 / Chapter 11 / Section 43-1131
43-1131 COSTS.
Status: in_force

43-1131. costs. All costs incurred by the districts in the transfer process provided by sections 43-1122 through 43-1128, Idaho Code, shall be divided equally between the districts, unless the districts agree upon a different apportionment of costs.

History:

[43-1131, added 2012, ch. 122, sec. 10, p. 341.]
Idaho Code § 43-2540 — Idaho Code / Title 43 / Chapter 25 / Section 43-2540
43-2540 SUIT TO QUIET TITLE.
Status: in_force

43-2540. Suit to quiet title. Whenever the necessary costs and attorney's fees have been advanced by the holders of the bonds of the district or any prospective purchaser or other person, it shall be the duty of the board of such district to cause the attorney for the district to commence suit to quiet title to the property described in said deed in the name of the district and to secure the possession of the property; provided, that the property described in any number of tax deeds so made to the district and against any number of owners of property may be included in the same suit.

History:

[43-2540, added 1993, ch. 407, sec. 1, p. 1495.]
Idaho Code § 43-1117 — Idaho Code / Title 43 / Chapter 11 / Section 43-1117
43-1117 ORDER — FILING FOR RECORD.
Status: in_force

43-1117. Order — Filing for record. A copy of the order or resolution of exclusion, certified by the president and secretary of the district, shall be filed for record in the office of the county recorder of each county wherein any portion of the land is situated.

History:

[(43-1117) 1972, ch. 371, sec. 8, p. 1089; am. and redesignated, 1990, ch. 181, sec. 17, p. 394.]
Idaho Code § 43-313 — Idaho Code / Title 43 / Chapter 3 / Section 43-313
43-313 ELECTRIC POWER PLANTS — CONSTRUCTION AND OPERATION.
Status: in_force

43-313. Electric power plants — Construction and operation. The board of directors of any irrigation district, organized under the laws of the state of Idaho, shall have the power to construct and operate, or to contract for the construction and operation, of electric power plants, power transmission lines, and all other works in connection therewith necessary or proper for generating and transmitting electric power, and for pumping water for irrigation and domestic use; and to contract to sell surplus power generated at such power plants.

History:

[(43-313) 1915, ch. 50, sec. 1, p. 137; reen. C.L., sec. 2386p; C.S., sec. 4348; am. 1923, ch. 27, sec. 1, p. 29; am. 1931, ch. 22, sec. 1, p. 49; I.C.A., sec. 42-308; am. 1973, ch. 183, sec. 1, p. 427.]
Idaho Code § 43-1508 — Idaho Code / Title 43 / Chapter 15 / Section 43-1508
43-1508 DISPOSITION OF PROPERTIES ACQUIRED BY TAX TITLE.
Status: in_force

43-1508. Disposition of properties acquired by tax title. (1) Any irrigation district holding a tax deed issued pursuant to section 43-716 or 43-724, Idaho Code, shall be entitled to the same rights as a private purchaser, including the right to lease, sell, or retain the property or remove the water from the property.

(2) The district may sell property as follows:

(a) Prior to offering the property for sale, the district shall publish notice in a newspaper having general circulation in the county in which the property is situated at least once a week for four (4) consecutive weeks, the last publication of which is to be no more than two (2) months and no less than fourteen (14) days before the time set for the auction. The notice shall contain the same information provided in section 43-717(3), Idaho Code.

(b) The property shall be sold to the highest bidder. The board of directors shall, at a regular or special meeting of the board, set the minimum acceptable bid, which shall include all assessments owing up to the issuance of the tax deed, any interest and penalties, all costs associated with the sale of the property, and all costs associated with maintaining the property prior to sale.

(c) The proceeds from the sale of the property shall be apportioned as follows:

(i) The district shall retain funds equal to the minimum acceptable bid, set pursuant to paragraph (b) of this subsection and all costs associated with the compliance of this section. Any remaining proceeds shall be considered excess proceeds.

(ii) Within thirty (30) days of the sale, the district shall notify the owners of record of the property and parties in interest at the time the tax deed was issued of such sale and the amount of excess proceeds in the same manner as the notice provided for in section 43-717, Idaho Code. Such owners of record and parties in interest may make claim on the excess proceeds in writing. The claim shall include at least the:

1. Name and current mailing address of the owners of record;

2. Address of the property in question;

3. Basis for the claim; and

4. Copies of any deeds or other documents evidencing ownership or interest at the time the tax deed was issued on the property. Such claim shall be received no later than (60) days after the date of the notice.

(iii) Within sixty (60) days of the date a valid claim on the proceeds is received by the district, the district shall make payment to the owners of record or parties of interest.

(iv) Any excess proceeds not claimed as provided in this paragraph, shall be retained by the district for the general use of the district.

(d) The district may convey title by deed executed and acknowledged by the president and secretary of the district.

(e) Any sale of property by the district shall vest in the purchaser all of the right, title, and interest of the district in the property, but excluding easements, highways, and rights-of-way owned by the county, unless expressly conveyed.

(f) In addition to the purchase price, a purchaser of property acquired by tax deed shall pay all fees required by law for the transfer of property.

(g) No deed for any real estate purchased pursuant to the provisions of this section shall be delivered to a purchaser until such deed has been recorded in the county where the property is situated.

(3) The district may retain property acquired by tax deed for lease or the district's own use and possession, after adoption of a resolution by the board of directors. Notice of such determination shall be as provided in subsection (2)(a) of this section, including the date and time of the meeting for the decision of the board of directors and to hear any objections against such determination.

(4) Any right to redemption, as provided in section 43-712, Idaho Code, shall be discharged when:

(a) The board adopts a resolution to retain the property;

(b) The district attempts to sell the property and the board adopts a resolution outlining compliance with the requirements of subsection (2) of this section; or

(c) The board adopts a resolution to remove the water in compliance with the requirements of subsection (5) of this section.

(5) The district may remove the water from any property acquired by tax deed after adoption of a resolution by the board of directors.

(a) If the right to redemption has not been discharged, the district shall provide notice of such election as provided in subsection (2)(a) of this section, including the date and time of the meeting for the election of the board of directors and to hear any objection against such determination.

(b) Upon removal of the water from the property, all outstanding assessments, penalties, interests, or other charges shall be considered canceled, the property shall no longer be entitled to water from the district, and the water apportioned to said property may be apportioned to different properties within the district's authorized service area.

(c) Once the district removes the water from the property, the district may dispose of the property, in any manner, without further notice.

History:

[43-1508, added 1935 (1st E.S.), ch. 53, sec. 1, p. 141; am. 1937, ch. 39, sec. 1, p. 49; am. 2024, ch. 157, sec. 3, p. 609.]
Idaho Code § 43-801 — Idaho Code / Title 43 / Chapter 8 / Section 43-801
43-801 TAX DEED — TITLE TO WATER RIGHTS — ELECTION OF DISTRICT.
Status: in_force

43-801. Tax deed — Title to water rights — Election of district. Whenever a tax deed shall issue under the laws of Idaho transferring title to land within an irrigation district organized under sections 43-727, 43-728, and 43-729, which shall be based upon delinquent taxes, including assessments on behalf of said irrigation district for the purchase of a water right for said land, and which was to become appurtenant to said land, title to said water right shall not pass upon the issuance of said deed: provided, the irrigation district shall so elect.

History:

[(43-801) 1931, ch. 34, sec. 1, p. 67; I.C.A., sec. 42-801.]
Idaho Code § 43-403 — Idaho Code / Title 43 / Chapter 4 / Section 43-403
43-403 FORM OF BONDS — STATEMENTS ENHANCING SECURITY OF BONDS.
Status: in_force

43-403. Form of bonds — Statements enhancing security of bonds. In case the works of any irrigation district shall have been constructed by the reclamation service of the United States of America, or in case the general plan and estimates of the works have been examined by the reclamation service of the United States of America and declared feasible and practicable by such reclamation service and the works and the lands within such district good security for the payment of the interest and principal of the bonds of such district, such fact shall be stated in said bonds, and in case the sale of such bonds has been approved by the courts, as provided by section 43-406, such confirmation and approval may be stated on said bonds by the clerk of the district court, under the seal of said court.

History:

[(43-403) 1915, ch. 137, sec. 1, p. 295; reen. C.L., sec. 2397a; C.S., sec. 4361; I.C.A., sec. 42-403.]
Idaho Code § 43-1712 — Idaho Code / Title 43 / Chapter 17 / Section 43-1712
43-1712 APPLICATION OF CHAPTER.
Status: in_force

43-1712. Application of chapter. The provisions of this chapter shall apply only to irrigation districts.

History:

[(43-1712) R.C., sec. 2386g, as added by 1911, ch. 71, sec. 2, p. 194, and 1911, ch. 154, sec. 6, p. 461; reen. C.L. 166:12; C.S., sec. 4465; I.C.A., sec. 42-1712.]
Idaho Code § 43-908 — Idaho Code / Title 43 / Chapter 9 / Section 43-908
43-908 RIGHT OF EMINENT DOMAIN.
Status: in_force

43-908. Right of eminent domain. All irrigation districts organized under the laws of the state of Idaho shall have the right of eminent domain, with the power by and through their boards of directors, to cause to be condemned and appropriated in the name of and for the use of said districts, all lands, water rights, reservoirs, canals and works constructed or being constructed by private owners, and lands for reservoirs for the storage of needful waters, and all necessary appurtenances and other property necessary for the construction, use and supply, maintenance, repair and improvement of said canal or canals and works. Said irrigation districts shall have the right by and through their boards of directors to acquire by purchase or other legal means, any or all of the property mentioned and referred to in this section. In any action or proceeding for the condemnation of any property mentioned and referred to in this section, wherein said irrigation district is a party, the plaintiff must, within six (6) months after final judgment, pay the sum of money assessed, or said judgment will be annulled. Except as otherwise provided in this section, the provisions of the laws of Idaho relative to the right of eminent domain, civil actions and new trials and appeals, shall be applicable to, and constitute the rules of practice in, condemnation proceedings by said irrigation districts.

History:

[(43-908) 1907, p. 221, secs. 1, 2, 3, 4; reen. R.C. & C.L., sec. 2422; C.S., sec. 4410; I.C.A., sec. 42-908.]
Idaho Code § 43-1004 — Idaho Code / Title 43 / Chapter 10 / Section 43-1004
43-1004 HEARING OF PETITION.
Status: in_force

43-1004. Hearing of petition. The board of directors, at the time mentioned in said notice or at such other time to which the hearing may be adjourned, shall hear the petition and all the objections thereto. The failure of any person to appear and object shall be taken as an assent on his part to a change of the boundaries of the district as prayed for in said petition, or to such a change thereof as will include a part of said lands.

History:

[(43-1004) 1903, p. 150, sec. 46; am. 1907, p. 484, sec. 1, subd. 46; reen. R.C. & C.L., sec. 2426; C.S., sec. 4414; I.C.A., sec. 42-1004; am. 1990, ch. 340, sec. 3, p. 924.]
Idaho Code § 43-1314 — Idaho Code / Title 43 / Chapter 13 / Section 43-1314
43-1314 PETITION.
Status: in_force

43-1314. petition. The owners of a majority of the land in an irrigation district that is operated and maintained exclusively to deliver natural flow water rights, who also hold title to the water rights appurtenant to that land, and whose water rights are delivered by an organized irrigation district, may petition to partition the irrigation district into two (2) separate irrigation districts, which shall be known for purposes of this act as the new irrigation district and the remaining irrigation district. For each parcel of land that is proposed to be included in the new irrigation district, the petition shall set forth the following:

(1) Irrigation district assessment number;

(2) Tax lot or legal description to identify the property;

(3) Owner of the property;

(4) Individual water rights that are appurtenant to each property;

(5) A general characterization of the property as agricultural, residential or commercial; and

(6) The number of divisions into which the district shall be divided.

The petition must be signed by each landowner who desires to be included in the new irrigation district and their signature shall constitute consent to the partition and consent to have their water rights delivered and distributed by the new irrigation district.

History:

[43-1314, added 2013, ch. 332, sec. 2, p. 867.]
Idaho Code § 43-1807 — Idaho Code / Title 43 / Chapter 18 / Section 43-1807
43-1807 SUBSTITUTION OF DISTRICT LIABILITY FOR INDIVIDUAL LIABILITY TO GOVERNMENT.
Status: in_force

43-1807. Substitution of district liability for individual liability to government. Irrigation districts which embrace lands for which works have been constructed by the United States and water right applications or contracts made and accepted under public notice issued by the secretary of the interior, may provide by contract with the United States for the release of mortgages or liens given or reserved to the United States upon district lands and for the assumption by the district as principal or guarantor of the indebtedness to the United States on account of district land and in that event shall apportion the benefits of such contract and release to the lands benefited thereby in the same manner provided by statute for the apportionment of the benefits of a bond issue or other contract: provided, such contract with the United States be authorized by the electors of the district in like manner and by the same majority as required to authorize a bond issue or contract with the United States for construction of works.

History:

[(43-1807) 1917, ch. 83, sec. 2, p. 297; reen. C.L. 167:7; sec. 4472; I.C.A., sec. 42-1807.]
Idaho Code § 43-2552 — Idaho Code / Title 43 / Chapter 25 / Section 43-2552
43-2552 BONDS PAYABLE FROM FUND.
Status: in_force

43-2552. Bonds payable from fund. Whenever a district has created a local improvement guarantee fund, under the provisions of this act, any local improvement district bonds issued thereafter shall provide that the principal sum of such bonds and the interest thereon shall be payable out of the local improvement fund created for the payment of cost and expenses of the improvement or out of any local improvement guarantee fund, duly authorized and created, and not otherwise.

History:

[43-2552, added 1993, ch. 407, sec. 1, p. 1499.]
Idaho Code § 43-720 — Idaho Code / Title 43 / Chapter 7 / Section 43-720
43-720 TAX DEED — RECITALS — EFFECT AS EVIDENCE — TITLE CONVEYED.
Status: in_force

43-720. Tax deed — Recitals — Effect as evidence — Title conveyed. The matters recited in the delinquency entry must be recited in the deed, and such deed duly acknowledged or proved is prima facie evidence that:

(1) Benefits were apportioned to the property as required by law or water rights were properly allocated to the property.

(2) The assessment was levied in accordance with law.

(3) The assessment was equalized as required by law.

(4) The assessment, together with statutory penalties, interest and any other charges, was unpaid.

(5) At the proper time the delinquency entry was made as prescribed by law and by the proper officer.

(6) The property was unredeemed within the time allowed by the first paragraph of section 43-712, Idaho Code.

(7) The person who executed the tax deed was the proper officer. Such deed duly acknowledged and proved is prima facie evidence of the regularity of all other proceedings for the assessment, inclusive, up to the execution of the deed. The deed conveys to the grantee the absolute title to the lands described therein, free of all encumbrances, except purchase contracts, mortgages, deeds of trust or leases of record to the holders of which notice as has not been sent as in this chapter provided, any lien for assessments that have attached subsequent to the assessment resulting in the issuance of the tax deed, and any lien for state and county taxes. For purposes of this section, the term "encumbrances" does not include any easements, highways or rights-of-way of any type, whether public or private.

Any number of descriptions of land in the same district may be included in one (1) deed where the certificates are held by one (1) person, or the district.

History:

[(43-720) C.S., sec. 4389K, added 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-718; am. 1994, ch. 144, sec. 6, p. 323; am. 2016, ch. 273, sec. 4, p. 754.]
Idaho Code § 43-603 — Idaho Code / Title 43 / Chapter 6 / Section 43-603
43-603 AMOUNT — DATES OF MATURITY — RATE OF INTEREST.
Status: in_force

43-603. Amount — Dates of maturity — Rate of interest. If upon canvassing the vote cast at any election held under the provisions of this chapter it shall be determined by the board of directors that a majority of the legal votes cast upon the question submitted are in favor of refunding, the board of directors shall make such determination a part of the official records of the district, and shall immediately thereafter adopt and make a part of the records of said district a resolution providing for the issue of said refunding bonds in accordance with the provisions of this chapter. Such resolution may provide that the refunding bonds so authorized will be issued in one or more series, shall designate the denomination or denominations thereof, fix the date or dates of said refunding bonds, the rate or rates of interest, the maturity date or dates, the place or places, within or without the state of Idaho, for payment of both principal and interest and shall prescribe the form of said refunding bonds. Such refunding bonds shall be negotiable in form, shall recite the title of the act under which they are issued, shall be executed in the name of the district and signed by the president, with the seal of the district affixed thereto, and attested by the secretary. The interest accruing on such refunding bonds shall be evidenced by interest coupons thereto attached, bearing the engraved facsimile signature of the treasurer of the district and when so executed such coupons shall be the binding obligations of the district according to their import. In the adoption of said resolution providing for the issue of such refunding bonds, the directors may, in their discretion, within the limits of the authority granted by the voters at the refunding bond election, make the principal of the debt or of each instalment of the debt, as the case may be, payable in certain specified sums, at certain specified times during the currency of the period (not exceeding forty (40) years) within which the debt or each instalment of the debt, as the case may be, is to be discharged: provided, that the first instalment of the debt evidenced by said refunding bonds shall be payable not more than ten (10) years from the date of said refunding bonds, and the instalments thereafter shall be of such amounts that the total thereof shall equal the aggregate principal indebtedness; and the directors may issue the refunding bonds of the district for the amounts and payable at the times corresponding with such specified sums, together with interest, payable semiannually, as may be set forth and provided by such resolution.

History:

[(43-603) 1915, ch. 142, sec. 3, p. 299; compiled and reen. C.L., sec. 2406i, C.S., sec. 4377; I.C.A., sec. 42-603; am. 1935, ch. 92, sec. 2, p. 173; am. 1970, ch. 133, sec. 11, p. 309.]
Idaho Code § 43-1110 — Idaho Code / Title 43 / Chapter 11 / Section 43-1110
43-1110 RESIDENTIAL LAND NOT USING WATER RIGHTS — EXCLUSION — PROCEDURE.
Status: in_force

43-1110. Residential land not using water rights — Exclusion — Procedure. The board of directors of an irrigation district may by resolution, or must, if petitioned by the owners of record of over fifty per cent (50%) of the number of lots in a platted subdivision, declare its proposal to exclude from the district all lots or parcels of residential land in the district described in the petition which have not received water from the water rights of the district or through the irrigation works and system of the district during the period of five (5) years immediately preceding the adoption of the resolution. Lots or parcels of land in contiguous subdivisions may be included in the same resolution. Platted lots which theretofore received water through the same ditch operated by a lateral ditch water users' association may be included in the same resolution. If the board is petitioned by over fifty per cent (50%) of the lot owners of a subdivision, the board shall conduct the entire proceedings according to sections 43-1110 through 43-1117, Idaho Code.

For purposes of this section, residential land shall mean land on which a house, mobile home, duplex, apartment house or other type of living quarters has been constructed or installed and has been occupied as living quarters by an owner or renter.

History:

[(43-1110) 1972, ch. 371, sec. 1, p. 1089; am. and redesignated, 1990, ch. 181, sec. 10, p. 392.]
Idaho Code § 43-118 — Idaho Code / Title 43 / Chapter 1 / Section 43-118
43-118 DISTRICTS INCLUDING LANDS UNDER EXISTING CANALS — DECREE OF CONFIRMATION — RIGHTS OF LANDOWNERS — POWERS OF DISTRICTS.
Status: in_force

43-118. Districts including lands under existing canals — Decree of confirmation — Rights of landowners — Powers of districts. Where the petition or petitions for the organization of any irrigation district now or hereafter organized under the laws of the state of Idaho, includes lands lying under any existing irrigation canal or canals, and entitled to receive water therefrom for irrigation purposes, and such petition or petitions recite that it is proposed to construct or purchase or acquire an interest in any reservoir, or reservoirs constructed, or to be constructed by or in cooperation with the United States or under contract with the United States, the decree of the district court confirming the organization of such irrigation district shall recite such provision of said petition, or petitions, and the landowners of said district who by reason of stock ownership (in the canal company or companies owning or operating any of such existing canal), or otherwise, own or are entitled to the use of canal capacity or a proportionate interest in any such canal, shall be entitled to have delivered into such canal for the use and benefit of such landowners their proportionate share of the district's share of the stored water from such reservoir in the proportion that their lands are assessed for such reservoir, in such amounts, or at such rate of delivery as may be needed by the landowners not in excess of the amount which can be safely carried through such landowners' proportionate share of such canal, whenever such canal is not being utilized to its full capacity in carrying the natural flow or other water owned or controlled by the canal company operating said canal and the board of directors of such district shall have power to provide by contract for the carriage and distribution of the stored water from such reservoir to the landowners of the district through such existing canals, but such district shall be without power to purchase or condemn or otherwise acquire, or to operate or control any such canal, unless such petition for the organization of such district shall also recite the purpose to acquire such canal or canals.

History:

[(43-118) 1923, ch. 88, sec. 1, p. 100; I.C.A., sec. 42-118.]
Idaho Code § 43-1313 — Idaho Code / Title 43 / Chapter 13 / Section 43-1313
43-1313 DISSOLUTION WITHOUT ELECTION — APPEAL.
Status: in_force

43-1313. Dissolution without election — Appeal. Each party to any proceeding under this act shall have the right of appeal as in other civil cases.

History:

[(43-1313) C.S., sec. 4435E, as added by 1929, ch. 102, sec. 1, p. 167; I.C.A., sec. 42-1313.]
Idaho Code § 43-223 — Idaho Code / Title 43 / Chapter 2 / Section 43-223
43-223 VERIFICATION AND CANVASS OF SIGNATURES — PROCEDURE.
Status: in_force

43-223. Verification and canvass of signatures — Procedure. (1) Upon the filing of a recall petition, the secretary of the irrigation district shall proceed to verify and canvass the names of legal voters on the petition.

(2) The verification and canvass of signatures on the petition may be observed by persons representing the advocates and opponents of the proposed recall so long as they make no record of the names, addresses, or other information on the petitions or related records during the verification process except upon the order of the magistrate court. The secretary of the irrigation district may limit the number of observers if in his opinion a greater number would cause undue delay or disruption of the verification process. Any such limitation shall apply equally to both sides, but in no case shall fewer than two (2) observers on each side be allowed. If the secretary of the irrigation district finds the same name signed to more than one (1) petition, he shall reject all but one (1) such valid signature.

History:

[43-223, added 1989, ch. 337, sec. 1, p. 853.]
Idaho Code § 43-1321 — Idaho Code / Title 43 / Chapter 13 / Section 43-1321
43-1321 ORDER OF THE BOARD.
Status: in_force

43-1321. order of the board. If it appears to the board of county commissioners that the holders of evidence of title to a majority of the acreage with water rights delivered by the irrigation district within the boundaries of an existing irrigation district have properly signed a petition and approved the partition of the irrigation district, that the holders of evidence of title to such land signing the petition are also holders of title to the water rights appurtenant to the land and it appears that the majority of the acreage with water rights delivered by the irrigation district described in the petition is of an agricultural character, the board shall issue an order partitioning the irrigation district as set forth in the petition. The board shall not modify the boundaries set forth in the original petition. Provided however, the board may permit any holder of evidence of title to land lying within the boundaries of the original district of forty (40) acres or more in size used primarily for agricultural purposes to include such land in the new irrigation district, if such landowner has filed a separate petition with the board establishing that such land meets all the criteria required to have been joined in the original petition, including ownership of water rights appurtenant to the land. Supplemental petitions may be accepted at any time prior to the date of hearing.

History:

[43-1321, added 2013, ch. 332, sec. 9, p. 868.]
Idaho Code § 43-2105 — Idaho Code / Title 43 / Chapter 21 / Section 43-2105
43-2105 MAJORITY OF CREDITORS CONSENTING — NONCONSENTING CREDITORS — CONSTRUCTIVE CONSENT PROCEEDINGS.
Status: in_force

43-2105. Majority of creditors consenting — Nonconsenting creditors — Constructive consent proceedings. If the written consent of all creditors directly affected by the proposed plan is not obtained within the time specified in the plan for the approval thereof by the creditors, but if a majority in amount of each class of creditors has approved such plan, the board of directors shall then proceed without delay to obtain the constructive consent of all holders of bonds, coupons and warrants and of other creditors of the district that will be directly affected by such plan, but who have not theretofore filed their consent in writing as hereinbefore provided. For the purpose of obtaining such constructive consent the district shall commence a proceeding in rem in the district court of the county in which the office of the district is situated, by filing a petition in writing which shall be duly verified by the oath of the president or secretary of the district, and shall set forth, among other things:

(a) The nature and amount of the indebtedness of the district and of each kind or class thereof.

(b) A brief statement of the financial condition of the district. One (1) of the certified copies filed with the secretary of the district, of the report of the certified public accountant, showing the financial condition of the district, shall be filed with the clerk of the court as an exhibit to said petition for the information of the court and the creditors of the district.

(c) A brief statement of the plan approved by the board for rehabilitating the financial condition of the district and for readjusting the indebtedness then outstanding. A full, true and correct copy of such plan, certified by the secretary of the district, shall be filed as an exhibit to said petition for the information of the court and the creditors of the district.

(d) A statement showing approximately by what percentage, in amount, said plan has been approved in writing by the holders of the indebtedness of the district and of each class and kind of such indebtedness.

(e) A statement of the steps that have been taken by the district to obtain the consent of all creditors of the district to the plan so approved and submitted by the board.

(f) A prayer that all proceedings had and taken under this act by the district may be examined, approved and confirmed by the court, and that the district may be authorized to publish a notice under this act to all creditors of the district that have not approved in writing said plan of settlement, and for such other relief as the court may be authorized to grant under this act.

History:

[43-2105, added 1933, ch. 174, sec. 5, p. 316.]
Idaho Code § 43-317 — Idaho Code / Title 43 / Chapter 3 / Section 43-317
43-317 CONVEYANCE OF PROPERTY — ACTIONS.
Status: in_force

43-317. Conveyance of property — Actions. The said board is hereby authorized and empowered to take conveyance or other assurances for all property acquired by it under the uses and provisions of this title, in the name of such irrigation district, to and for the purposes herein expressed; and to institute and maintain any and all actions and proceedings, suits at law and in equity, necessary or proper in order to fully carry out the provisions of this title, or to enforce, maintain, protect or preserve any and all rights, privileges and immunities created by this title, or acquired in pursuance thereof. In all courts, actions, suits or proceedings the said board may sue, appear and defend, in person or by attorneys, and in the name of such irrigation district.

History:

[(43-317) 1903, p. 150, sec. 14; reen. R.C. & C.L., sec. 2388; C.S., sec. 4351; I.C.A., sec. 42-312.]
Idaho Code § 43-1834 — Idaho Code / Title 43 / Chapter 18 / Section 43-1834
43-1834 LEVIES OR ASSESSMENTS ON DIFFERENT CLASSES OF LAND.
Status: in_force

43-1834. Levies or assessments on different classes of land. Annual levies for the purpose of making payments due or to come due to the United States in irrigation districts for which water is furnished by the United States under a contract or contracts made pursuant to acts of congress which authorize longer terms of payment for one (1) class of lands than for others, may be made by the board of directors in a manner to conform to the terms of payment authorized by such act or acts of congress and the contract or contracts made thereunder, and the annual levies or assessments on different classes of lands having different periods for completion of payment of construction costs in such districts may be on the basis of a different proportion of the list and apportionment of benefits, for each class having a different period for completion of payment and in harmony with the requirements of such acts of congress and the contract or contracts made by the district thereunder.

History:

[(43-1834) 1925, ch. 147, sec. 3-A, as added by 1929, ch. 9, sec. 1, p. 11; I.C.A., sec. 42-1834.]
Idaho Code § 43-103 — Idaho Code / Title 43 / Chapter 1 / Section 43-103
43-103 MAPS AND WATER SUPPLY DATA.
Status: in_force

43-103. Maps and water supply data. If it be proposed by said petition to construct new works for the irrigation of said lands, or to purchase works only partially completed and not yet in operation, the petitioners must accompany the petition with a map of the proposed district. Said map shall show the location of the proposed canal or other works by means of which it is intended to irrigate the proposed district, and all the canals situated within the boundaries of the proposed district: provided, that canals that only pass through said lands and which do not in fact irrigate any of the same need not be shown. If said water supply be from natural streams, the flow of said stream or streams shall be stated in terms of cubic feet per second. If the water supply for said district is to be gathered by storage reservoirs, said map shall show the location of said proposed reservoirs, and shall give their capacity in acre feet. Said map shall be drawn to a scale of two (2) inches to the mile. Cross sections of the proposed canal, and all canals existing within the boundaries of said proposed district and shown on said map, and all proposed dams and embankments, shall be given in sufficient number to show the contemplated mode of construction, and the capacity shall be given in cubic feet per second of the proposed and said existing canals. Such cross sections shall be drawn to a scale of ten (10) feet to the inch, and said map and cross sections, together with an estimate of the cost of such works, shall be certified to by a well known and competent irrigation engineer.

History:

[(43-103) 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; reen. C.L., sec. 2374; C.S., sec. 4315; I.C.A., sec. 42-103.]
Idaho Code § 43-2537 — Idaho Code / Title 43 / Chapter 25 / Section 43-2537
43-2537 EFFECT OF DEED AS EVIDENCE.
Status: in_force

43-2537. Effect of deed as evidence. The matters recited in the delinquency certificate must be recited in the deed and such deed duly acknowledged or proved shall be prima facie evidence:

(1) That the local improvement district was created, the assessment made and the work and improvement done in the manner provided by law;

(2) That all notices were given, all hearings were had, orders made and resolutions passed and adopted required by law, and that all the proceedings up to the execution and delivery of such deed were had and done in the manner required by law;

(3) That the assessments were not paid, the delinquency entries were properly made and delinquency certificate properly issued, as prescribed by law, and by the proper officer;

(4) That the property was not redeemed, that the notice required to be given before deed was taken was properly given as required by law, and that the person who executed the deed was the proper officer.

History:

[43-2537, added 1993, ch. 407, sec. 1, p. 1494.]
Idaho Code § 43-1821 — Idaho Code / Title 43 / Chapter 18 / Section 43-1821
43-1821 CONTRACT OF MAINTENANCE — LEVY OF ASSESSMENTS.
Status: in_force

43-1821. Contract of maintenance — Levy of assessments. In cases where the United States has constructed irrigation works, canals and laterals under the provision of the Act of Congress of June 17, 1902, known as the reclamation act, or acts amendatory and supplementary thereto, within the boundaries of an irrigation district, or for the irrigation of lands within an irrigation district organized either before or after the construction of said works, the board of directors of said irrigation district may enter into a contract with the United States to care for, operate and maintain the said works, or parts thereof, and may levy assessments for the purpose of such operation and maintenance of said works, and collect the same in the same manner as in this chapter provided.

History:

[(43-1821) Part of R.C., sec. 2398; am. 1915, ch. 143, sec. 1, p. 304; reen. C.L. 167:21; C.S., sec. 4486; I.C.A., sec. 42-1821.]
Idaho Code § 43-1901 — Idaho Code / Title 43 / Chapter 19 / Section 43-1901
43-1901 AUTHORITY CONFERRED.
Status: in_force

43-1901. Authority conferred. In addition to other powers and authorities any irrigation district now or hereafter organized under the laws of Idaho and having a contract or hereafter contracting with the United States under the Federal Reclamation Law (being the act of June 17, 1902 (32 Stat. 388) and acts amendatory thereof or supplemental thereto) may (a) contract with the United States or an agency of the state of Idaho for the construction, operation and maintenance of a domestic or irrigation water system, and (b) enter into such other obligations and do such other things as are incidental to the construction and operation and maintenance of such system and (c) make provisions for the operation and maintenance of a garbage disposal program for the benefit of the residents. The cost of operation and maintenance of such garbage disposal program shall be paid from the district's current expense fund. Service through such system may be provided both to lands within the district and to other lands that the district's board of directors determines can be served feasibly and economically. Any irrigation district contracting with an agency of the state of Idaho shall not be required to have a contract with the United States under the Federal Reclamation Law, as cited above.

History:

[(43-1901) 1946 (1st E.S.), ch. 3, sec. 1, p. 4; am. 1953, ch. 108, sec. 1, p. 142; am. 1974, ch. 86, sec. 1, p. 1177.]
Idaho Code § 43-606 — Idaho Code / Title 43 / Chapter 6 / Section 43-606
43-606 PAYMENT — APPORTIONMENT OF BENEFITS.
Status: in_force

43-606. Payment — Apportionment of benefits. Whenever the electors shall have authorized an issue of refunding bonds as herein provided, the board of directors shall, as soon thereafter as practicable and before the issuance or sale of any such refunding bonds, determine the benefits which will accrue to each of the several tracts or subdivisions of land within such irrigation district from the issuance of such refunding bonds; and the amount of such refunding bond issue shall be apportioned or distributed over such tracts or subdivisions of land in proportion to such benefits; and the amount so apportioned or distributed to each of said tracts or subdivisions shall be and remain the basis for levying all taxes for the payment of the principal and interest of such refunding bonds. The board of directors shall make, or cause to be made, a list of such apportionment or distribution of benefits, which list shall contain a complete description of each tract or subdivision of land within such district, with the amount and rate per acre of such apportionment or distribution of benefits, and the name of the owner thereof, if known; or the same may be shown on the map of the district with the rate per acre of such apportionment entered or designated thereon: provided, that where all lands on any map or sections of a map are assessed at the same rate a general statement to that effect shall be sufficient. Said list or map shall be made in duplicate, and one (1) copy shall be filed in the office of the department of water resources and one (1) copy shall remain in the office of the board of directors for public inspection. Whenever thereafter any assessment is made or tax levied for the payment of interest or principal of such refunding bonds, it shall be spread upon the lands in the same proportion as the assessment of benefits, and the whole amount of the assessment of benefits shall equal the amount of such refunding bonds.

History:

[(43-606) 1915, ch. 142, sec. 6, p. 299; reen. C.L., sec. 2406l; C.S., sec. 4380; I.C.A., sec. 42-606.]
Idaho Code § 43-1002 — Idaho Code / Title 43 / Chapter 10 / Section 43-1002
43-1002 GUARDIANS AND ADMINISTRATORS MAY SIGN PETITION.
Status: in_force

43-1002. Guardians and administrators may sign petition. A guardian, executor or an administrator of an estate who is appointed as such under the laws of this state, and who, as such guardian, executor or administrator, is entitled to the possession of the lands belonging to the estate which he represents, may, on behalf of his ward or the estate which he represents, upon being thereunto authorized by the proper court, sign and acknowledge the petition mentioned in this chapter for the change of boundaries of the district.

History:

[(43-1002) 1903, p. 150, sec. 54; am. R.C. & C.L., sec. 2424; C.S., sec. 4412; I.C.A., sec. 42-1002.]
Idaho Code § 43-316 — Idaho Code / Title 43 / Chapter 3 / Section 43-316
43-316 LEGAL TITLE TO PROPERTY.
Status: in_force

43-316. Legal title to property. The legal title to all property acquired under the provisions of this title shall immediately and by operation of law vest in such irrigation district, and shall be held by such district in trust for, and is hereby dedicated and set apart to, the uses and purposes set forth in this title. Said board is hereby authorized and empowered to hold, use, acquire, manage, occupy and possess said property as herein provided.

History:

[(43-316) 1903, p. 150, sec. 13; reen. R.C. sec. 2387; am. 1915, ch. 143, sec. 3, p. 304; reen. C.L., sec. 2387; C.S., sec. 4350; I.C.A., sec. 42-311.]
Idaho Code § 43-1810 — Idaho Code / Title 43 / Chapter 18 / Section 43-1810
43-1810 DEPOSIT OF BONDS WITH GOVERNMENT.
Status: in_force

43-1810. Deposit of bonds with government. In case contract has been or may hereafter be made with the United States as herein provided, in lieu of the sale of bonds provided in section 43-409, bonds of the district may be deposited with the United States at ninety per cent (90%) of their par value, to the amount to be paid by the district to the United States under any such contract, the interest on said bonds to be provided for by assessment and levy as in the case of other bonds of the district, and regularly paid to the United States to be applied as provided in such contracts.

History:

[(43-1810) R.C., part of secs. 2386, 2404; am. 1915, ch. 143, secs. 4, 7; reen. C.L. 167:10; C.S., sec. 4475; I.C.A., sec. 42-1810.]
Idaho Code § 43-1509 — Idaho Code / Title 43 / Chapter 15 / Section 43-1509
43-1509 RIGHT TO PURCHASE LANDS WHEN HOLDING TAX TITLE.
Status: in_force

43-1509. Right to purchase lands when holding tax title. Any irrigation district holding tax title to, or a delinquency entry against, lands within its boundaries to which a county has heretofore taken or may hereafter take tax deed, may become the purchaser of such lands when the same are sold by such county, and the district may convey, contract to convey or lease any land so acquired, in the manner provided in section 43-1508.

History:

[43-1509, added 1935 (1st E.S.), ch. 53, sec. 2, p. 141.]
Idaho Code § 43-718 — Idaho Code / Title 43 / Chapter 7 / Section 43-718
43-718 AFFIDAVIT OF COMPLIANCE.
Status: in_force

43-718. Affidavit of compliance. (1) At least five (5) days before the tax deed is to be issued, the treasurer or the owner of the tax certificate shall make an affidavit of compliance stating that he or she has complied with the conditions of issuance of notice of pending issuance of tax deed described in section 43-717, Idaho Code, and stating particularly the facts relied on as constituting such compliance.

(2) Such affidavit shall be delivered to the secretary of the district to be by such officer entered on the records of his or her office and carefully preserved among the files of such office. The treasurer or the owner of the tax certificate shall also cause to be filed with the secretary of the district an affidavit by the publisher of each newspaper in which notice of the pending issuance of the tax deed was printed and published, which affidavits of publication shall be filed and preserved among the files of the office of such secretary. Such record or affidavit shall be prima facie evidence that such notice has been given.

(3) Any person who knowingly and intentionally swears falsely to facts averred in such affidavit shall be guilty of perjury and be punished by fine of not more than three hundred dollars ($300).

History:

[43-718, added 1994, ch. 144, sec. 5, p. 321.]
Idaho Code § 43-339 — Idaho Code / Title 43 / Chapter 3 / Section 43-339
43-339 NO LEVY AGAINST LANDS WHERE WATER RIGHTS ARE LEASED.
Status: in_force

43-339. No levy against lands where water rights are leased. After the effective date of a lease by which a water right or any portion thereof is leased by an irrigation district under the authority granted by section 43-335 or 43-338, Idaho Code, the district shall not levy tolls or assessments for any purpose against the lands for which that water right is held by the district, so long as the lease remains in effect, and any toll or assessment levied in violation of this section shall be void and of no effect whatsoever.

History:

[43-339, added 1983, ch. 68, sec. 5, p. 152.]
Idaho Code § 43-2551 — Idaho Code / Title 43 / Chapter 25 / Section 43-2551
43-2551 BONDS AND WARRANTS — REVENUES FROM WHICH PAYABLE.
Status: in_force

43-2551. Bonds and warrants — Revenues from which payable. The holder or owner of any local improvement bond or warrant shall have no claim thereon against the district by which the same is issued, except to the extent of the funds created and received by assessments against the property within any local improvement district and to the extent of his pro rata share of any local improvement guarantee fund, authorized and created under the provisions of this chapter.

History:

[43-2551, added 1993, ch. 407, sec. 1, p. 1499.]
Idaho Code § 43-701D — Idaho Code / Title 43 / Chapter 7 / Section 43-701D
43-701D FLAT RATE ASSESSMENTS — COLLECTION BY COUNTY OFFICERS.
Status: in_force

43-701D. Flat rate assessments — Collection by county officers. After any list of tracts has been certified and conformed as provided for in section 43-701C, Idaho Code, the treasurer of the district may notify the appropriate county officers, on or before the third Tuesday of July of each year, of the amount assessed against the tracts identified on each such list, and the amount assessed shall be uniform for all tracts on the same list. After the receipt of any such notification from the treasurer of any irrigation district, the appropriate county officer 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 notification furnished to the said county officer as above provided, in manner similar to that in which other municipal, school or highway 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 officer as the operation and maintenance assessment or the drainage assessment of the (name of district) 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 interest due from such irrigation districts the obligation of such county or counties.

History:

[43-701D, added 1982, ch. 103, sec. 3, p. 283; am. 1988, ch. 137, sec. 4, p. 247.]
Idaho Code § 43-2102 — Idaho Code / Title 43 / Chapter 21 / Section 43-2102
43-2102 CERTIFIED COPIES OF FINANCIAL STATEMENT — FILING.
Status: in_force

43-2102. Certified copies of financial statement — Filing. Three (3) copies, duly certified, of the report so prepared shall be filed with the secretary of the district, one (1) of which shall be available for examination at the office of the secretary by all creditors of the district, and copies thereof shall be furnished to creditors at the actual cost of making such copies.

History:

[43-2102, added 1933, ch. 174, sec. 2, p. 316.]
Idaho Code § 43-2404 — Idaho Code / Title 43 / Chapter 24 / Section 43-2404
43-2404 NOTICE OF PETITION.
Status: in_force

43-2404. Notice of petition. The secretary must cause the notice of the filing of such petition to be published three (3) weeks in the manner of notices of special elections. The notice shall state the filing of such petition, the names of the petitioners, a description of the lands mentioned in said petition, and that domestic annexation thereof has been requested, and it shall notify all persons interested in or that may be affected by such domestic annexation to appear at the office of said board, at a time named in said notice, and show cause in writing, if any they have, why the petition for domestic annexation should not be granted. The petitioners shall advance to the secretary sufficient money to pay the estimated cost of all proceedings in connection with all such domestic annexations.

History:

[43-2404, added 1979, ch. 178, sec. 1, p. 530.]
Idaho Code § 43-2538 — Idaho Code / Title 43 / Chapter 25 / Section 43-2538
43-2538 DELINQUENCY CERTIFICATE FOR SUBSEQUENT INSTALLMENTS.
Status: in_force

43-2538. Delinquency certificate for subsequent installments. Whenever any delinquency certificate has been assigned, as hereinbefore provided, and the time for redemption has expired and there are outstanding, against the property covered by said certificate, any delinquent installments subsequent in time to the installment for which the property was sold, then the treasurer shall issue to the district a delinquency certificate for such past due installments in the same manner, as hereinbefore provided, and shall cancel the previous delinquency certificate and the same shall be of no further force and effect. Such delinquency certificate for subsequent installments may be assigned in the same manner, as hereinbefore provided, and have the same force and effect.

History:

[43-2538, added 1993, ch. 407, sec. 1, p. 1495.]
Idaho Code § 43-113 — Idaho Code / Title 43 / Chapter 1 / Section 43-113
43-113 REGISTRATION NOT REQUIRED.
Status: in_force

43-113. Registration not required. No registration shall be required in any irrigation district election, but in lieu thereof the judges of election shall require every elector to subscribe to an elector's oath as prerequisite to casting his vote, and such oath shall be the usual elector's oath with the following words added thereto, "and I own land within the …. irrigation district, and am a resident of the county within which the district, or a portion thereof, is located."

History:

[(43-113) 1903, p. 150, sec. 3; am. 1907, p. 484, sec. 1; compiled R.C., sec. 2376; am. 1915, ch. 47, sec. 1, last part of subd. 2376, p. 134; reen. C.L., sec. 2376a; C.S., sec. 4325; I.C.A., sec. 42-113; am. 1933, ch. 109, sec. 1, p. 170; am. 1951, ch. 27, sec. 2, p. 39.]
Idaho Code § 43-406 — Idaho Code / Title 43 / Chapter 4 / Section 43-406
43-406 CONFIRMATION OF PROCEEDINGS.
Status: in_force

43-406. Confirmation of proceedings. The board of directors of the irrigation district shall file in the district court of the county in which their office is situated a petition, praying in effect that the proceedings aforesaid may be examined, approved and confirmed by the court. The petition shall state generally that the irrigation district was duly organized and the first board of directors elected, that due and lawful proceedings were taken to issue bonds in an amount to be stated, and that said assessment, list and apportionment were duly made and a copy of said assessment, list and apportionment shall be attached to said petition, and that such bonds or a certain amount of such bonds have been legally sold or exchanged, as the case may be, but the petition need not state other facts showing such proceedings: provided, that after the organization of the district is complete, a petition may be filed for the confirmation of the proceedings so far, or after the authorization of any issue of bonds such petition may be so filed or after the sale or exchange of any issue or any portion of an issue of bonds such petition may be so filed, and where the procedure is by separate petitions for the confirmation of different portions of said proceedings, subsequent proceedings may be in the name of reopening of the same case, but shall not be considered as authorizing any rehearing of the matter theretofore heard and decided.

History:

[(43-406) 1903, p. 150, sec. 16; am. 1907, p. 484, sec. 1, subd. 16; reen. R.C., sec. 2401; am. 1915, ch. 170, sec. 1, p. 391; reen. C.L., sec. 2401; C.S., sec. 4364; I.C.A., sec. 42-406.]
Idaho Code § 43-1813 — Idaho Code / Title 43 / Chapter 18 / Section 43-1813
43-1813 DISTRICT ACTING AS FISCAL AGENT — GOVERNMENT'S REMEDIES PRESERVED.
Status: in_force

43-1813. District acting as fiscal agent — Government's remedies preserved. Such agency on the part of the district shall not in any way impair the lien reserved to the United States on any tract of land for the cost of such construction, or the rights of the United States to any action so reserved by the United States for the enforcement of such lien, and as such agent of the United States the district shall have the right to refuse the delivery of water to any person who has not made the payments and complied with the conditions required by said acts of congress and the public notices and rules and regulations duly issued thereunder.

History:

[(43-1813) R.C., part of sec. 2398, as added by 1915, ch. 143, sec. 1, p. 304; reen. C.L. 167:13; C.S., sec. 4478; I.C.A., sec. 42-1813.]
Idaho Code § 43-307 — Idaho Code / Title 43 / Chapter 3 / Section 43-307
43-307 AUTHORITY TO EXERCISE FUNCTIONS OF DRAINAGE DISTRICTS.
Status: in_force

43-307. Authority to exercise functions of drainage districts. Any irrigation district heretofore or hereafter organized under the laws of this state desiring so to do, and having received the petition required by and complied with the provisions of section 43-308 as amended, and sections 43-309, 43-310, 43-311, 43-312, may exercise, and it is hereby given, all the functions, powers and authority of a drainage district and of its board of commissioners under the laws of this state relating to drainage districts. The functions, powers and authority granted by this act shall be exercised by such irrigation district through its board of directors and, so far as may be, in the manner provided in the drainage district laws of the state.

History:

[(43-307) 1931, ch. 163, sec. 1, p. 277; I.C.A., sec. 42-306; am. 1945, ch. 4, sec. 1, p. 5.]
Idaho Code § 43-401 — Idaho Code / Title 43 / Chapter 4 / Section 43-401
43-401 PLAN OF CONSTRUCTION — ISSUANCE OF BONDS — INDEBTEDNESS — ELECTION.
Status: in_force

43-401. Plan of construction — Issuance of bonds — Indebtedness — Election. As soon as practicable after the organization of any such district the board of directors shall, by a resolution entered on its records, formulate a general plan of its proposed operations, in which it shall state what constructed works or other property it proposes to purchase and the cost of purchasing the same; and further what construction work it proposes to do and how it proposes to raise the funds for carrying out said plan. For the purpose of ascertaining the cost of any such construction work, said board shall cause such surveys, examinations and plans to be made as shall demonstrate the practicability of such plan, and furnish the proper basis for an estimate of the cost of carrying out the same. All such surveys, examinations, maps, plans and estimates, shall be made under the direction of a competent irrigation engineer and certified by him. Said board shall then submit a copy of the same to the department of water resources, and within ninety (90) days thereafter the department shall file a report upon the same with said board, which report shall contain such matters as, in the judgment of the department may be desirable.

Upon receiving said report said board of directors shall proceed to determine the amount of money necessary to be raised, and shall immediately thereafter call a special election, at which shall be submitted to the electors of said district possessing the qualifications hereinafter prescribed the question whether or not the bonds of said district, or the right to enter into an obligation with the United States in the manner hereinafter in this title provided, or whether a contractual arrangement with a money-lending institution in the amount as determined, shall be authorized.

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 publication of the same once a week for four (4) consecutive weeks in a newspaper having general circulation within the district. Notice given by publication in a weekly newspaper shall be published in four (4) consecutive issues thereof, or if in a daily newspaper, at least six (6) days shall elapse between the first and last dates of publication, and in either case, publication shall be completed not less than fifteen (15) days before the election. Such notice must specify the time of holding the election, the qualifications of voters, the amount of bonds proposed to be issued, and, in case such maps and estimates have been made, it shall further state that copies thereof, and in all cases it shall state that said report of the department of water resources, are on file and open to public inspection by the people of the district, at the office of said board and at the office of the department of water resources.

No person who is not a resident holder of title or evidence of title to lands located and subject to assessment within such district, or the wife or husband of such holder of title or evidence of title, shall be entitled to vote at such election. Otherwise said election must be held and the results thereof determined and declared in all respects as nearly as practicable in conformity with the provisions of this title governing the election of directors: provided, that no informalities in conducting such an election shall invalidate the same if the election shall have been otherwise fairly conducted. At such election the ballots shall contain the words "bonds–yes" or "bonds–no," or other words equivalent thereto. If two-thirds (2/3) of the votes cast are "bonds–yes" the board of directors shall cause bonds in said amount to be issued; if more than one-third (1/3) of the votes cast at any bond election are "bonds–no" the result of such election shall be so declared and entered of record.

And whenever thereafter said board in its judgment deems it for the best interest of the district that the question of the issuance of bonds in said amount, or any other amount, shall be submitted to the electors, it shall so declare of record in its minutes, and may thereupon submit such questions to said electors in the same manner and with like effect as at such previous election.

History:

[(43-401) 1903, p. 150, sec. 15; am. 1907, p. 484, sec. 1, subd. 15; reen. R.C., sec. 2396; am. 1915, ch. 143, sec. 5, p. 304; compiled and reen. C.L., sec. 2396; C.S., sec. 4359; am. 1929, ch. 177, sec. 1, p. 311; I.C.A., sec. 42-401; am. 1959, ch. 223, sec. 1, p. 488; am. 1976, ch. 251, sec. 1, p. 857; am. 2001, ch. 183, sec. 19, p. 628; am. 2006, ch. 124, sec. 2, p. 358; am. 2014, ch. 71, sec. 4, p. 179.]
Idaho Code § 43-2507 — Idaho Code / Title 43 / Chapter 25 / Section 43-2507
43-2507 PROTESTS AND HEARINGS.
Status: in_force

43-2507. Protests and hearings. Any owner of property to be assessed in the proposed local improvement district described in the notice of intention shall have the right, in advance of the hearing, to file, in writing, a protest to the creation of the district or making any other objections in relation thereto. At the date, time and place specified in the notice of intention the board shall, in open and public session, consider all protests which have been filed in writing in advance of the hearing, and the hearing may be adjourned one (1) or more times at the discretion of the board to a fixed future time and place for the same, by publicly announcing at the hearing the continued date and time for such hearing, until all such protests have been heard. No further or additional notice of any kind shall be required. At any continued hearing, the board shall not consider any protests that were filed after the original hearing date. The decision of the board as to all protests shall be conclusive and final, and if it should so determine, the board may delete any improvements on any property which had originally been contemplated in the said notice. If owners of more than two-thirds (2/3) of the property to be assessed protest any of the proposed improvements which affect their property, the board shall not proceed further with the work so protested unless a majority of the members of the full board shall vote to proceed with such work. The vote on the hereinafter mentioned resolution creating the local improvement district shall constitute the vote as to whether or not the board will proceed. Any property owner who fails to file a protest within the time specified, or having filed one withdraws said protest, shall be deemed to have waived any objection to the creation of the local improvement district, the making of the improvements, and the inclusion of his property in the local improvement district. Such waiver shall not preclude his right to object to the amount of the assessment at the later hearing provided for such purpose.

In cases where written protests are filed and sixty percent (60%) of the owners or the owners of two-thirds (2/3) of the lots and lands within such proposed local improvement district have signed such protest, the board shall not be allowed to proceed with the creation of the local improvement district for a period of one hundred eighty (180) days.

After expiration of the one hundred eighty (180) day period, the district may recommence the initiation of a local improvement district as originally proposed or as modified as provided in this chapter.

History:

[43-2507, added 1993, ch. 407, sec. 1, p. 1479; am. 2008, ch. 301, sec. 3, p. 839.]
Idaho Code § 43-1710 — Idaho Code / Title 43 / Chapter 17 / Section 43-1710
43-1710 REENTRY AND SALE.
Status: in_force

43-1710. Reentry and sale. In case the district is a purchaser at the sale for delinquent assessments levied and assessed against such lands, said district may, and it is hereby authorized and empowered to, after the expiration of the one (1) year's redemption period, enter into a contract with any party to furnish water to said lands, and the person so entering into a contract with said district may make application for the patent to the lands described in said contract upon his making proof, as hereinbefore required, and said contract, together with the certificate from the irrigation district that all taxes and assessments levied and assessed against said lands have been paid, together with a statement showing the facts whereby said district is authorized to enter into the second contract, certified by the secretary of the district, with the seal of said district attached shall be sufficient evidence to the department of water resources on which to issue to said applicant a patent to said land.

History:

[(43-1709) 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. 166:10; C.S., sec. 4463; I.C.A., sec. 42-1710.]
Idaho Code § 43-1824 — Idaho Code / Title 43 / Chapter 18 / Section 43-1824
43-1824 BASIS OF ASSESSMENT.
Status: in_force

43-1824. Basis of assessment. Such operation and maintenance assessment shall be apportioned pursuant to the provisions of section 5 of the Act of Congress of August 13, 1914, known as the reclamation extension act, upon the basis of the number of acre-feet of water delivered during the preceding irrigation season but with a minimum charge upon each acre of irrigable land whether irrigated or not for delivery of not less than one (1) acre-foot of water.

History:

[(43-1824) 1917, ch. 83, part of sec. 1, p. 296; reen. C.L. 167:24; C.S., sec. 4489; I.C.A., sec. 42-1824.]
Idaho Code § 43-302 — Idaho Code / Title 43 / Chapter 3 / Section 43-302
43-302 OFFICE OF BOARD.
Status: in_force

43-302. Office of board. On the organization of the first board of directors of any such district they shall designate some place within the district as the office of said board: provided, that the board of directors may establish the office of the district temporarily outside of the boundary of the district, but within the county in which the same or some portion thereof is situated, in cases where the business of the district may be more conveniently transacted thereby; and if such temporary location be approved by a majority of the electors of the district voting at any regular election at which such question may be submitted then such temporary location may be fixed as the location of the office of the district for such period of years as may be designated on their ballots by the majority of such electors at such election.

History:

[(43-302) 1903, p. 150, sec. 12; am. 1907, p. 484, sec. 1; reen. R.C., sec. 2385; am. 1911, ch. 154, sec. 7, p. 461; am. 1915, ch. 86, sec. 1, parts of subd. 2385, p. 203; reen. C.L., sec. 2385a; C.S., sec. 4344; I.C.A., sec. 42-302.]
Idaho Code § 43-2409 — Idaho Code / Title 43 / Chapter 24 / Section 43-2409
43-2409 ELECTION TO DETERMINE CHANGE.
Status: in_force

43-2409. Election to determine change. Upon adoption of the resolution mentioned in the last preceding section, the board shall order that an election be held within said district to determine whether such domestic annexation shall be granted, as mentioned in said resolution, and it shall fix the time at which such election shall be held. Notice thereof shall be given and published, and the said election shall be held, and all things pertaining thereto conducted, as nearly as may be, in the manner prescribed by title 43, Idaho Code, in case of an election to determine whether bonds of the district shall be issued. The question submitted to the voters shall be in the words "Domestic Annexation–Yes" or "Domestic Annexation–No", or words equivalent thereto. The notice of election shall describe the lands for which domestic annexation is proposed.

History:

[43-2409, added 1979, ch. 178, sec. 1, p. 531.]
Idaho Code § 43-320 — Idaho Code / Title 43 / Chapter 3 / Section 43-320
43-320 OFFICERS MUST NOT BE INTERESTED IN CONTRACTS.
Status: in_force

43-320. Officers must not be interested in contracts. (1) Except as provided in subsection (2) of this section, no director or any other officer named in this title shall in any manner be interested, directly or indirectly, in any contract awarded or to be awarded by the board, or in the profits to be derived therefrom.

(2) A director or any other officer may be interested, directly or indirectly, in any contract awarded or to be awarded by the board for the purpose of recharge, provided that such interested director or officer does not receive any profits from such contract.

(3) A director or any other officer found to be in violation of the provisions of this section shall:

(a) Be guilty of a misdemeanor;

(b) Forfeit his office; and

(c) Be fined in an amount up to five hundred dollars ($500), imprisoned in the county jail for up to six (6) months, or both.

History:

[(43-320) 1903, p. 150, sec. 39; reen. R.C. & C.L., sec. 2390; C.S., sec. 4353; I.C.A., sec. 42-315; am. 2025, ch. 37, sec. 1, p. 175.]
Idaho Code § 43-322A — Idaho Code / Title 43 / Chapter 3 / Section 43-322A
43-322A POWER TO INCUR DEBTS — MITIGATION PLANS AND RECHARGE PROJECTS — JUDICIAL EXAMINATION.
Status: in_force

43-322A. Power to incur debts — mitigation plans and recharge projects — judicial examination. (1) The board may by resolution adopted by a two-thirds (2/3) majority of the board, determine that the interest of the district and the public interest and necessity demand the development and operation of a mitigation plan or recharge project and shall set forth the amount of obligation or contract indebtedness proposed to be issued by the district under the provisions of this chapter for the development of such mitigation plan or recharge project. The board shall submit the contract indebtedness in the proposed resolution to a vote of the qualified electors of the district as defined in section 43-111, Idaho Code, at an election to be held only if within fifteen (15) days after the passage of such resolution a referendum petition signed by qualified electors of the district whose aggregate water rights equal not less than ten percent (10%), calculated on a per acre basis, of the aggregate water rights of all qualified electors of the district, shall be filed with the secretary of the district requesting that an election upon the issuance of the contract indebtedness be held and conducted under the provisions of this section. Any election required to be held pursuant to a referendum petition filed in accordance with this section for the purpose of submitting any proposition or propositions of incurring such obligation or indebtedness shall be held in accordance with section 34-106, Idaho Code. The resolution, in addition to such declaration of public interest or necessity, shall recite the objects and purposes for which the indebtedness is proposed to be incurred, the estimated cost of the mitigation plan or recharge plan, the amount of principal of the indebtedness to be incurred therefor, and the sources of the revenues and assessments pledged to the payment of the indebtedness. The separate election upon the assessments shall be held at the same time as and shall be combined with any such election required to be held upon the indebtedness question pursuant to a referendum petition. If no referendum petition is filed, or if so filed, if it shall appear from the returns that the qualified electors of the district representing two-thirds (2/3) of the aggregate water rights of the district, calculated on a per acre basis, have voted in favor of the proposition, the district thereupon shall be authorized to incur such indebtedness or obligations, or enter into such contracts, all for the purposes provided for in the proposition submitted in the resolution, and in the amount so provided subject to judicial examination as provided in subsection (2) of this section. Submission of the proposition of incurring such obligation or other indebtedness 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.

(2) Prior to the incurring of indebtedness, the board of directors of the irrigation district shall file in the district court of the county in which their office is situated a petition, praying in effect that the proceedings aforesaid may be examined, approved and confirmed by the court. The petition shall state generally that the irrigation district was duly organized and the first board of directors elected, that due and lawful proceedings were taken to authorize the incurrence of indebtedness by the issuance of bonds or otherwise for mitigation plans or recharge projects in an amount to be stated, and that said assessment, list and apportionment were duly made and a copy of said assessment, list and apportionment shall be attached to said petition. Whenever any district that is required to file a petition hereunder has or proposes to enter into a contract or contracts with one (1) or more districts or ground water district, the boards of such other districts or ground water districts may join in the filing of such petition, and the district court in which such petition is filed shall have jurisdiction to hear the petition and to grant the relief prayed for therein. Each such petition shall pray for a judicial examination and determination of any power conferred hereby or by any amendment hereto or of any assessment levied or of any apportionment of costs or of any act, proceeding or contract of the district or districts, whether or not said contracts shall have been executed, including, without limitation, proposed contracts for the reconstruction, rehabilitation, replacement and improvement of any well and other related structures and works and appurtenances, falling water contracts, contracts with other districts and contracts with other public and private persons, firms, corporations and associations associated with mitigation plans or recharge projects. Such petition shall set forth the facts whereon the validity of such powers, assessments, apportionments, acts, proceedings or contracts is founded. Notice of the filing of said petition shall be given by the clerk of the court in accordance with the requirements of section 43-407, Idaho Code, stating in brief outline the contents of the petition and showing where a full copy of any contract or contracts, therein mentioned, may be examined.

(3) Any water user in any district joining in the petition or any other person interested in the contracts or proposed contracts may appear and answer the petition at any time prior to the date fixed for the hearing or within such further time as may be allowed by the court; and the petition shall be taken as confessed by all persons who fail so to appear. The said petition and notice shall be sufficient to give the court jurisdiction and, upon hearing, the court: shall examine into and determine all matters and things affecting the question submitted; shall examine all of the proceedings of all of the districts as set forth in the petition; shall hear all objections either filed in the proceeding or brought up from the hearings before any of the boards; shall correct all errors in the assessments and apportionments of costs; shall ratify, approve and confirm all apportionments of costs and assessments levied; shall make such findings with reference thereto and render a judgment and decree thereon approving and confirming all of the powers, assessments, apportionments, acts, proceedings and contracts of each of the districts as set forth in the petition as the case warrants. Costs may be divided or apportioned among the contesting parties in the discretion of the trial court. Review of the judgment of the court may be had as in other similar cases. The court shall disregard any error, irregularity or omission which does not affect the substantial rights of the parties.

History:

[43-322A, added 2015, ch. 107, sec. 2, p. 270.]
Idaho Code § 43-208 — Idaho Code / Title 43 / Chapter 2 / Section 43-208
43-208 CANVASS OF RETURNS.
Status: in_force

43-208. Canvass of returns. The board of directors must meet at its usual place of meeting on or before the next regularly scheduled board meeting following each election to canvass the returns, and they shall proceed in the same manner and with like effect, as near as may be, as the board of county commissioners in canvassing the returns of general elections, and when they shall have declared the result, the secretary shall enter a statement of the result on the records of the board of directors as required by section 43-213, Idaho Code. The board of directors must declare elected the person or persons having the highest number of votes for each office.

History:

[(43-208) 1903, p. 150, part of sec. 6; am. 1907, p. 484, sec. 1, part of subd. 6; reen. R.C., sec. 2380; am. 1915, ch. 87, sec. 1, p. 205; reen. C.L., sec. 2380a; C.S., sec. 4337; I.C.A., sec. 42-208; am. 2008, ch. 207, sec. 1, p. 661; am. 2013, ch. 133, sec. 3, p. 305.]
Idaho Code § 43-721 — Idaho Code / Title 43 / Chapter 7 / Section 43-721
43-721 TAX DEED AS EVIDENCE.
Status: in_force

43-721. Tax deed as evidence. Such deed duly acknowledged and proved, is prima facie evidence of the regularity of all other proceedings, from the assessment by the secretary inclusive, up to the execution of the deed.

History:

[(43-721) 1919, ch. 61, sec. 3, p. 195; C.S., sec. 4399; I.C.A., sec. 42-719.]
Idaho Code § 43-231 — Idaho Code / Title 43 / Chapter 2 / Section 43-231
43-231 VIOLATIONS BY SIGNERS.
Status: in_force

43-231. Violations by signers. Every person who signs a recall petition with any other than his true name is guilty of a felony. Every person who knowingly (1) signs more than one (1) petition for the same recall, (2) signs a recall petition when he is not a legal voter, or (3) makes a false statement as to his residence on any recall petition is guilty of a misdemeanor.

History:

[43-231, added 1989, ch. 337, sec. 1, p. 855.]
Idaho Code § 43-109 — Idaho Code / Title 43 / Chapter 1 / Section 43-109
43-109 DIVISIONS OF DISTRICT FOR ELECTION OF DIRECTORS.
Status: in_force

43-109. Divisions of district for election of directors. (1) Such board shall also make an order dividing the district into not less than three (3) nor more than seven (7) divisions of as nearly equal size as practicable, which shall be numbered first, second, third, etc., and one (1) director, who shall be an elector and resident in the division, shall be elected from each division of the district at large, except 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 in which some portion of the district is located. The number of divisions into which said district shall be divided shall be specified in the petition for the organization of the district, and if not otherwise specified shall be three (3).

(2) The board of directors of the district may, after approval of a resolution by two-thirds (2/3) of the board, petition the board of county commissioners to modify the boundaries of divisions of the district previously ordered by the board of the county commissioners. The petition shall provide a reason for modifying the division boundaries and a map showing the new proposed boundaries. The divisions shall be of as nearly equal size as possible. No bond or examination by the department of water resources shall be required. The board of county commissioners shall hold a hearing on the petition pursuant to the procedures of section 43-106, Idaho Code. The board of county commissioners shall make an order revising the division boundaries as requested by the petition, unless the board of county commissioners finds there is good cause to deny the petition or to modify the division boundaries in a different way.

History:

[(43-109) 1903, p. 150, sec. 2a, as added by 1907, p. 484, sec. 1; reen. R.C., sec. 2374; am. 1915, ch. 89, sec. 1, last part of subd. 2374, p. 207; reen. C.L., sec. 2374f; C.S., sec. 4321; I.C.A., sec. 42-109; am. 1957, ch. 80, sec. 1, p. 130; am. 2024, ch. 92, sec. 1, p. 431.]
Idaho Code § 43-330G — Idaho Code / Title 43 / Chapter 3 / Section 43-330G
43-330G DISTRIBUTION SYSTEMS FOR LAND IN MORE THAN ONE IRRIGATION DISTRICT — JOINT CONTRACT — DIVISION OF MANAGEMENT — ASSESSMENTS.
Status: in_force

43-330G. Distribution systems for land in more than one irrigation district — Joint contract — Division of management — Assessments. Where the interests of two (2) or more irrigation districts and the interests of the contracting landowners will be served thereby, lands in two (2) or more irrigation districts may be included in a contract entered into by the districts and the landowners under the authority of section 43-330A, Idaho Code, and the contract shall specify how the ownership, management, operation, maintenance, repair and replacement of the distribution system shall be divided between or among the districts, and shall provide that all assessments for construction costs and for costs of operation, maintenance, repair and replacement against any tract of land included in the contract shall be levied and collected by the district in which that tract is located.

History:

[43-330G, added 1993, ch. 261, sec. 1, p. 894.]
Idaho Code § 43-336 — Idaho Code / Title 43 / Chapter 3 / Section 43-336
43-336 NOTIFICATION OF LANDOWNERS REGARDING LEASE.
Status: in_force

43-336. Notification of landowners regarding lease. Whenever the board of directors of an irrigation district resolves to lease all or any portion of any water right or water rights as authorized by section 43-335, Idaho Code, the district shall notify its landowners, by such method as the board shall order, that (1) the district intends to lease the water right or water rights identified by priority date, quantity and source in the notice, (2) owners of residential, commercial or industrial lands for which the district holds water rights may elect not to receive water from the district for their lands, and (3) consent of other ditch owners who will continue receiving water is required for leasing water rights delivered through community ditches.

History:

[43-336, added 1983, ch. 68, sec. 2, p. 151.]
Idaho Code § 43-2005 — Idaho Code / Title 43 / Chapter 20 / Section 43-2005
43-2005 DELINQUENT DISTRICT ASSESSMENTS — CANCELING, COMPROMISING OR EXTENDING TIME FOR PAYMENT — REFUNDING OPERATIONS.
Status: in_force

43-2005. Delinquent district assessments — Canceling, compromising or extending time for payment — Refunding operations. The board of commissioners of any drainage district, or the board of directors of any irrigation district, in the state of Idaho, shall have the power to cancel, compromise, and/or extend the time for the payment of delinquent district assessments levied on lands within the district, where such district is refunding and reducing its outstanding indebtedness by agreement, through any governmental agency of the United States, or otherwise. Said cancellation, compromise, and/or extension of time for the payment of such delinquent taxes shall take effect if and when the refunding and reduction of said indebtedness is completed, or at least ninety per cent (90%) completed. When the refunding and reduction of said indebtedness is completed, or at least ninety per cent (90%) completed, said board shall cause appropriate notation of said cancellation, compromise and/or extension of time for payment to be noted upon the proper records, and in the event said assessments are collected by county officers, said board shall transmit certified copies of the orders or resolutions providing for such cancelation, compromise, and/or extension of time for payment to the county auditor and the county tax collector, who shall make appropriate notation thereof upon the proper records. Provided, however, that the provisions of this section shall not be applicable in cases where such district has assigned its right to tax deed under the provisions of section 43-715, Idaho Code.

History:

[43-2005, added 1935, ch. 146, sec. 1, p. 363.]
Idaho Code § 43-713 — Idaho Code / Title 43 / Chapter 7 / Section 43-713
43-713 ALTERNATE SYSTEM OF PAYMENT IN INSTALMENTS OF DELINQUENT ASSESSMENTS OF DISTRICTS.
Status: in_force

43-713. Alternate system of payment in instalments of delinquent assessments of districts. Notwithstanding the provisions of 43-712 as amended, 43-715, and 43-716 as amended, redemption of the assessments levied for the years 1935 to 1940, inclusive, or any of them, may be made in accordance with the following formula:

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

History:

[(43-713) I.C.A., sec. 42-712a, as added by 1941, ch. 105, sec. 1, p. 187.]
Idaho Code § 43-805 — Idaho Code / Title 43 / Chapter 8 / Section 43-805
43-805 OUTSTANDING BONDS NOT AFFECTED — DUTY OF DIRECTORS.
Status: in_force

43-805. Outstanding bonds not affected — Duty of directors. The election of an irrigation district to cancel delinquent taxes in favor of the irrigation district and accept in lieu thereof title to the water right for the payment of which said taxes were levied, shall in nowise impair outstanding bonds or obligations of the irrigation district, and upon such an election by an irrigation district as herein provided, the board of directors shall:

1. Either set aside in a sinking fund with the state treasurer as the acting treasurer of the irrigation district an amount sufficient to pay the unpaid balance of the taxes to be levied upon the land for which the water right was purchased, based upon the assessments of benefits as confirmed by the court in the proceedings confirming the sale of bonds of said irrigation district;

2. Or shall provide an equivalent assessment of benefits against other lands of equal value.

History:

[(43-805) 1931, ch. 34, sec. 5, p. 67; I.C.A., sec. 42-805.]
Idaho Code § 43-329 — Idaho Code / Title 43 / Chapter 3 / Section 43-329
43-329 ELECTIONS TO DETERMINE QUESTION AS TO CONSTRUCTION OF IMPROVEMENT — RESOLUTION OF DIRECTORS.
Status: in_force

43-329. Elections to determine question as to construction of improvement — Resolution of directors. (1) The board of directors, if they deem it for the best interest of the district that the proposed improvement be constructed, may by resolution call an election to be held within the boundaries of the land described in the petition for the purpose of submitting the question as to whether or not the proposed improvement shall be constructed. The board shall in the resolution fix the time and place of holding the election, and specify the polling place, and shall also appoint three (3) judges who shall constitute a board of election. The resolution shall also contain the ballot title to be used at the election, which title shall contain such information as in the judgment of the board will advise the owners of the land to be charged with the cost of the proposed improvement as to the general nature of the improvement and the estimated cost.

(2) The board at the time of calling the election within the land described in the petition shall also by resolution call an election to be held within the district at large for the purpose of submitting the question as to whether or not the proposed improvement shall be constructed. This resolution shall contain provisions identical with those provided for in subsection (1) of this section. The election in the district at large shall be held on the same day that the election within the territory described in the petition is held. The election shall be conducted, as nearly as practicable, in accordance with the general election laws of the state applicable to irrigation districts.

History:

[43-329, as added by 1973, ch. 64, sec. 2, p. 105.]
Idaho Code § 43-2541 — Idaho Code / Title 43 / Chapter 25 / Section 43-2541
43-2541 SALE OF PROPERTY DEEDED TO DISTRICT.
Status: in_force

43-2541. Sale of property deeded to district. At any time after acquiring title and possession of any property, as hereinbefore provided, the district may sell such property to any purchaser upon receiving therefor a sum not less than the amount for which the property was sold to the district and by the payment of all installments of assessments subsequent to the one (1) for which such property was sold and then due together with the penalties and interest thereon. The purchaser shall take such property subject to any unpaid general taxes and assessments and to all local improvement district installments not then due, and the district shall thereafter collect such installments in the manner provided by this code. When such purchase is made and the money paid therefor, the district shall issue a deed to the purchaser signed by the president and attested by the secretary, which deed shall be executed and acknowledged in the manner required, by law, to entitle the same to be recorded under the laws of this state.

In selling such property and in conveying title thereto the provisions of sections 43-1508 and 43-1509, Idaho Code, shall not apply and compliance with the procedures set forth in section 43-318, Idaho Code, shall not be required, but no conveyance under this section shall be valid unless it be approved by an affirmative vote of more than one-half (1/2) of the full board.

History:

[43-2541, added 1993, ch. 407, sec. 1, p. 1495.]
Idaho Code § 43-1316 — Idaho Code / Title 43 / Chapter 13 / Section 43-1316
43-1316 MAPS AND WATER SUPPLY DATA.
Status: in_force

43-1316. maps and water supply data. The petitioners must accompany the petition with a map of the proposed district. The map shall show the location of the canals situated within the boundaries of the proposed partitioned district.

History:

[43-1316, added 2013, ch. 332, sec. 4, p. 867.]
Idaho Code § 43-704 — Idaho Code / Title 43 / Chapter 7 / Section 43-704
43-704 LEVY OF ASSESSMENTS.
Status: in_force

43-704. Levy of assessments. At a regular meeting between August 1 and November 8 of each year the board of directors shall levy an assessment upon the lands in said district upon the basis, and in the proportion, of the list and apportionment of benefits approved by the court as hereinbefore provided, which assessment shall be sufficient to pay principal of and interest on the outstanding bonds of the district as the same fall due. The secretary of the board must compute and enter in a separate column of the assessment book the respective sums, in dollars and cents, to be paid as an assessment on the property therein enumerated. When collected, the assessment shall be paid into the district treasury and shall constitute a special fund to be called "Bond fund of …. irrigation district."

In case any assessment should be made for the purpose contemplated by a bond authorization, it shall be entered in a separate column of the assessment book in the same manner as the bond fund; and when collected shall constitute the "Construction fund of …. irrigation district."

History:

[(43-704) 1903, p. 150, sec. 26; am. 1907, p. 484, sec. 1; am. R.C., sec. 2410; am. 1915, ch. 143, sec. 8, p. 304; reen. C.L., sec. 2410; C.S., sec. 4387; I.C.A., sec. 42-704; am. 1949, ch. 221, sec. 1, p. 467; am. 1966 (2nd E.S.), ch. 8, sec. 3, p. 20; am. 1967, ch. 397, sec. 4, p. 1179; am. 1980, ch. 75, sec. 1, p. 157.]
Idaho Code § 43-209 — Idaho Code / Title 43 / Chapter 2 / Section 43-209
43-209 VACANCIES.
Status: in_force

43-209. Vacancies. (1) Each director shall meet the qualification requirements of section 43-201(3), Idaho Code, during his term of office. Each director shall notify the other directors if circumstances change so that he will no longer meet those requirements during his term of office, or if any of the events specified in section 59-901, Idaho Code, are occurring or have occurred. The remaining directors shall have the authority to determine whether a vacancy in the office of director has occurred upon the director no longer qualifying to serve as a director as provided in section 43-201(3), Idaho Code, or upon the occurrence of any of the events specified in section 59-901, Idaho Code.

(2) If the remaining directors determine that a vacancy in the office of director has occurred as provided in subsection (1) of this section, the remaining directors shall, by resolution, declare that the vacancy shall be filled as herein provided. The remaining directors may allow the disqualified director to remain in office temporarily until his successor is appointed or elected if they determine that they will be unable to conduct the district's affairs without a director serving in that office. The disqualified director shall not remain in office after the district's next regular election.

(3) After declaring a vacancy, the remaining directors shall fill such vacancy by appointing thereto a qualified elector under the provisions of section 43-201, Idaho Code. A director appointed to fill a vacancy shall take and subscribe the official oath and execute a bond if one is required in the case of an elected director under section 43-202, Idaho Code, and shall hold his office until the next regular election of said district, at which election a director shall be elected for the remainder of the unexpired term.

(4) Any person filling a vacancy as herein provided shall possess all the rights and powers and is subject to all the liabilities, duties and obligations of the office filled.

History:

[(43-209) 1903, p. 150, part of sec. 6; am. 1907, p. 484, sec. 1, part of subd. 6; reen. R.C., sec. 2380; am. 1915, ch. 87, sec. 1, p. 205; reen. C.L., sec. 2380b; C.S., sec. 4338; I.C.A., sec. 42-209; am. 1953, ch. 130, p. 206; am. 2014, ch. 70, sec. 1, p. 177; am. 2014, ch. 71, sec. 3, p. 179; am. 2021, ch. 111, sec. 1, p. 353.]
Idaho Code § 43-405 — Idaho Code / Title 43 / Chapter 4 / Section 43-405
43-405 APPORTIONMENT OF BENEFITS — NOTICE AND HEARING — APPEAL.
Status: in_force

43-405. Apportionment of benefits — Notice and hearing — Appeal. After the board shall have examined the lands in said district, and before proceeding to make the assessment of benefits and the list and apportionment as provided in the last preceding section, the secretary shall give notice to the owners of said lands that the board will meet at its office on a day to be stated in said notice for the purpose of making such assessment and list and apportionment, and will at such meeting provide a hearing for all parties interested in such proceedings. The secretary shall give such notice by publication in a newspaper published in the county where said office is located in three (3) successive issues if published in a daily newspaper, or by publication in one (1) issue if published in a weekly newspaper, the first of which publications shall be at least fifteen (15) days before the date fixed for said hearing. Additionally, the secretary shall, not less than fifteen (15) days before the date fixed for said hearing, mail notice of the hearing to each owner of such land, if known, or his agent if known, addressed to such person at his post-office address if known, or if unknown, to the post office serving the area wherein his land lies.

At such meeting the board shall proceed to hear all parties interested who may appear, and they shall continue in session from day to day until the assessment is completed. They shall hear all evidence offered, including any maps or surveys which any owners of lands may produce, and they may classify the lands in such way that the assessment when completed shall be just and equitable. Any person interested who shall fail to appear before the board shall not be permitted thereafter to contest said assessment or any part thereof except upon a special application to the court in the proceedings for confirmation of said assessment, showing reasonable excuse for failing to appear before said board of directors. In case any landowner makes objection to said assessment or any part thereof before said board, and said objection is overruled by the said board, and the landowner does not consent to the assessment as finally determined, such objection shall, without further proceedings, be regarded as appealed to the district court and to be heard at the said proceedings to confirm as aforesaid.

History:

[(43-405) 1903, p. 150, sec. 15d, as added by 1907, p. 484, sec. 1, subd. 15d; reen. R.C. & C.L., sec. 2400; C.S., sec. 4363; I.C.A., sec. 42-405; am. 1974, ch. 2, sec. 1, p. 14.]
Idaho Code § 43-1817 — Idaho Code / Title 43 / Chapter 18 / Section 43-1817
43-1817 LEVY OF ASSESSMENT TO MEET PAYMENTS TO GOVERNMENT.
Status: in_force

43-1817. Levy of assessment to meet payments to government. If the bonds of the district are not deposited with the United States as authorized in this chapter, it shall be the duty of the board at its regular meeting in September of each year to include as part of any levy or assessment authorized under section 43-704 an amount sufficient for all payments each year due or to become due the ensuing year to the United States under the terms of any such contract with the United States. When collected the assessment shall be paid into the district treasury and shall constitute a special fund to be called "U.S. contract fund of …. irrigation district."

Provided, however, that the board of directors of any irrigation district which shall have entered into a contract providing for payments to the United States under any of the Federal reclamation laws, at its option, at any meeting of said board of directors held prior to the first day of December of each year, may include such amount as part of any such levy or assessment, instead of at its said regular meeting in September; and, provided further, that said board of directors, at said meeting, at its option, may also adopt and enter a resolution authorizing a discount of not to exceed ten per cent (10%) for payment of such assessments in full on or before the third Monday of December of each year, and authorizing the levy of assessment in such an amount that said discount can be allowed without reducing collections below the required amount, in which case notice of such assessment or levy or resolution as to discount shall be promptly published once a week for two (2) consecutive weeks in a newspaper published in the county or counties in which the district is located.

History:

[(43-1817) R.C., secs. 2386, 2410; am. 1915, ch. 143, secs. 4, 8, p. 304; reen. C.L., sec. 167:17; C.S., sec. 4482; I.C.A., sec. 42-1817; am. 1941, ch. 152, sec. 1, p. 306; am. 1949, ch. 192, sec. 1, p. 409.]
Idaho Code § 43-617 — Idaho Code / Title 43 / Chapter 6 / Section 43-617
43-617 MAINTENANCE FUND REPOSITORY OF UNEXPENDED MONEYS.
Status: in_force

43-617. Maintenance fund repository of unexpended moneys. Any money remaining in the emergency fund after all such refunding bonds have been paid with interest, and all lands and the proceeds from the sale of lands acquired by the district under taxes levied for the payment of such refunding bonds, shall be converted into the maintenance fund of the district.

History:

[43-617, added 1933, ch. 207, sec. 7, p. 418.]
Idaho Code § 43-325 — Idaho Code / Title 43 / Chapter 3 / Section 43-325
43-325 COUNTY COMMISSIONERS TO HAVE ACCESS TO BOOKS.
Status: in_force

43-325. County commissioners to have access to books. Any board of directors of any such irrigation district, or the secretary thereof, shall at any time allow any member of the board of county commissioners, when acting under the order of such board, to have access to all books, records and vouchers of the district which are in possession or control of said board of directors or said secretary of said board.

History:

[(43-325) 1903, p. 150, sec. 58; reen. R.C. & C.L., sec. 2395; C.S., sec. 4358; I.C.A., sec. 42-320.]
Idaho Code § 43-612 — Idaho Code / Title 43 / Chapter 6 / Section 43-612
43-612 LIABILITY OF TRACTS OF LAND LIMITED.
Status: in_force

43-612. Liability of tracts of land limited. When refunding bonds are issued under this act no tract or parcel of land against which benefits have been apportioned or assessed for the payment thereof shall be liable for the payment of more than the amount of the benefits so apportioned and assessed, together with interest thereon at the rate specified in such refunding bonds on the amount of the apportionment of benefits remaining unpaid, and in addition thereto to an assessment not exceeding fifty cents (50¢) per acre per annum for each irrigable acre for an emergency fund as hereinafter provided.

History:

[43-612, added 1933, ch. 207, sec. 2, p. 418.]
Idaho Code § 43-338 — Idaho Code / Title 43 / Chapter 3 / Section 43-338
43-338 LEASING OF WATER RIGHTS INSIDE THE DISTRICT BY AN IRRIGATION DISTRICT WHERE THE LANDOWNER CANNOT RECEIVE WATER THROUGH THE IRRIGATION SYSTEM.
Status: in_force

43-338. Leasing of water rights inside the district by an irrigation district where the landowner cannot receive water through the irrigation system. An irrigation district shall have the right to lease, to any municipality, municipal provider, public utility or domestic water users organization which furnishes water service to lands lying within the district, or to any other entity providing water service for uses other than culinary purposes those water rights which the landowner does not receive through the irrigation system of the district because the landowner has no ditch, pipeline or other transmission facility for carrying water from the district's system to his land.

History:

[43-338, added 1983, ch. 68, sec. 4, p. 152; am. 1997, ch. 401, sec. 3, p. 1278.]
Idaho Code § 43-1918 — Idaho Code / Title 43 / Chapter 19 / Section 43-1918
43-1918 LIEN OF BONDS.
Status: in_force

43-1918. Lien of bonds. All bonds of the same issue shall, subject to the prior and superior rights of outstanding bonds, claims or obligations, have prior and paramount lien on the revenue of the works for which the bonds have been issued, except that where provision is made in the resolution authorizing any issue or series of bonds for the issuance of additional bonds in the future on a parity therewith pursuant to procedures or restrictions provided in the resolution, additional bonds may be issued in the future on a parity with the issue or series in the manner so provided in the resolution. All bonds of the same issue shall be equally and ratably secured without priority by reason of number, date of bonds, date of sale, date of execution, or date of delivery, by a lien on revenue in accordance with the provisions of the irrigation district domestic water system revenue bond act and the resolution authorizing bonds.

History:

[43-1918, added 1988, ch. 299, sec. 13, p. 950.]
Idaho Code § 43-2517 — Idaho Code / Title 43 / Chapter 25 / Section 43-2517
43-2517 ADDITIONAL IMPROVEMENTS.
Status: in_force

43-2517. Additional improvements. Whenever any assessment is levied on any property for further, separate or additional improvement under the provisions of this code or any law of this state, such assessment shall be a subsequent lien upon the property so assessed to the lien of the unpaid assessments theretofore made for the original improvement. Whenever any assessment is made for such further, separate or additional improvement on property on which an existing assessment has been levied for improvements, such further, separate or additional assessment for improvement shall not be construed or considered as for one and the same improvement, or for the same purpose or for the same benefit, or as a double assessment for improvements against the property being assessed for the payment of the cost and expense of such improvement but shall be considered and construed as a separate, distinct, single and independent improvement on and of benefit to the property so assessed. All assessments so levied or bonds or warrants issued payable from the same shall be considered and construed as assessments levied or bonds or warrants issued for separate, distinct, single and independent improvements and benefits on and to the property so assessed.

History:

[43-2517, added 1993, ch. 407, sec. 1, p. 1485.]
Idaho Code § 43-1904 — Idaho Code / Title 43 / Chapter 19 / Section 43-1904
43-1904 LIENS FOR TOLLS AND CHARGES — RECORDING — DURATION — ENFORCEMENT.
Status: in_force

43-1904. Liens for tolls and charges — Recording — Duration — Enforcement. (a) A district may establish liens for delinquent tolls and charges hereunder and penalties incidental thereto in the following manner: On or after the date of delinquency with respect to tolls or charges established with respect to a given parcel of land, the district may file with the county recorder of the county where the land is situated, a statement of the amounts delinquent and of the penalties accruing thereon. Such statement shall: describe in general terms the service for which the amounts are due, describe in terms sufficient for identification the lands for which the tolls or charges were established, give the name of the owner or reputed owner and name the district to which the amounts are due; and the statement shall be verified by the oath of the district through its attorney or agent to the effect that it is believed to be correct and just. From the filing of such statement the district shall have a lien for the delinquent amounts together with the accruing penalties thereon on the lands on account of which the tolls and charges in question were established.

(b) The county recorder must record such statements in a book kept by him for such purpose. The record must be indexed in the manner provided by law for the indexing of deeds and other conveyances. Fees for these services by the recorder shall be the same as are allowed by law for recording deeds and other instruments.

(c) No lien hereunder shall continue for two (2) years from the filing of the statement unless proceedings are commenced in a proper court within that time for the enforcement of such lien.

(d) District courts shall have jurisdiction of civil actions for the enforcement of the liens herein provided, and such actions may embrace one or more parcels of land and one or more landowners or reputed landowners. Allowable costs shall include the amounts paid for filing and recording the claim and reasonable attorney's fees. Except as otherwise provided in this act, the provisions of the Idaho laws relating to civil actions, new trials and appeals are applicable to and constitute the rules of practice in proceedings under this act.

(e) Nothing in this section 4 shall be construed to affect the right of a district to any other remedy available to it.

History:

[(43-1904) 1946 (1st E.S.), ch. 3, sec. 4, p. 4.]
Idaho Code § 43-1309 — Idaho Code / Title 43 / Chapter 13 / Section 43-1309
43-1309 DISSOLUTION WITHOUT ELECTION — PETITION — CONDITIONS.
Status: in_force

43-1309. Dissolution without election — Petition — Conditions. An irrigation district may be dissolved without the holding of the election provided for by this chapter upon complaint or petition of parties holding and owning:

(a) Fifty per cent (50%) or more of the issued outstanding unpaid bonds of such district; or,

(b) Fifty per cent (50%) or more of all the land situate within the boundaries of such district; or,

(c) Claims, warrants, liens or other legal obligations of such district in an amount equal to not less than thirty per cent (30%) of the issued outstanding and unpaid bonds of such district.

It must be made to appear to the satisfaction of the court, by such complaint or petition, that any one or more of the following conditions exist in or as to said district:

1. That the district has been abandoned, or for two (2) or more years last past has ceased to function, and there is little or no probability that it ever will or can function in future;

2. That no useful purpose exists for the further continuance of the organization of the district;

3. That there are not sufficient qualified electors residing within the boundaries of such district to hold a legal election.

History:

[(43-1309) C.S., sec. 4435-A, as added by 1929, ch. 102, sec. 1, p. 167; I.C.A., sec. 42-1309.]
Idaho Code § 43-1114 — Idaho Code / Title 43 / Chapter 11 / Section 43-1114
43-1114 HEARING.
Status: in_force

43-1114. Hearing. At the hearing on the proposed exclusion, the board of directors shall hear all of the objections presented to it in writing and all evidence introduced in support of the exclusion and in support of the objections to the exclusion.

History:

[(43-1114) 1972, ch. 371, sec. 5, p. 1089; redesignated, 1990, ch. 181, sec. 14, p. 393.]
Idaho Code § 43-232 — Idaho Code / Title 43 / Chapter 2 / Section 43-232
43-232 VIOLATIONS — CORRUPT PRACTICES.
Status: in_force

43-232. Violations — Corrupt practices. (1) Every person is guilty of a misdemeanor, who:

(a) Wilfully or knowingly circulates, publishes or exhibits any false statement or representation concerning the contents, purpose or effect of any recall petition for the purpose of obtaining any signature to any such petition, or for the purpose of persuading any person to sign any such recall petition;

(b) Presents to any officer for filing any recall petition to which is attached, appended or subscribed any signature which the person so filing the petition knows to be false or fraudulent, or not the genuine signature of the person purporting to sign such petition, or whose name is attached, appended or subscribed thereto;

(c) Circulates or causes to circulate any recall petition, knowing the same to contain false, forged or fictitious names;

(d) Makes any false affidavit concerning any recall petition or the signatures appended thereto;

(e) Offers, proposes or threatens for any pecuniary reward or consideration:

(i) To offer, propose, threaten or attempt to sell, hinder or delay any recall petition or any part thereof or any signatures thereon;

(ii) To offer, propose or threaten to desist from beginning, promoting or circulating any recall petition;

(iii) To offer, propose, attempt or threaten in any manner or form to use any recall petition or any power of promotion or opposition in any manner or form for extortion, blackmail or secret or private intimidation of any person or business interest.

(2) A public officer is guilty of a felony, who knowingly makes any false return, certification or affidavit concerning any recall petition, or the signatures appended thereto.

History:

[43-232, added 1989, ch. 337, sec. 1, p. 855.]
Idaho Code § 43-701DD — Idaho Code / Title 43 / Chapter 7 / Section 43-701DD
43-701DD FLAT RATE ASSESSMENTS — COLLECTION BY DISTRICT.
Status: in_force

43-701DD. Flat rate assessments — Collection by district. 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, and if the district has elected not to have that assessment collected by county officers pursuant to section 43-701D, Idaho Code, the assessment shall be collected by the district in substantially the same manner that other assessments are collected pursuant to this chapter.

History:

[43-701DD, added 1988, ch. 137, sec. 5, p. 248.]
Idaho Code § 43-2530 — Idaho Code / Title 43 / Chapter 25 / Section 43-2530
43-2530 DELINQUENT CERTIFICATE REGISTER.
Status: in_force

43-2530. Delinquent certificate register. Within twenty (20) days after preparing and issuing any delinquency certificate the treasurer shall enter the same in a book to be kept by said treasurer known as "Local Improvement District Delinquency Certificate Register," which register shall contain, in proper columns: the number of the assessment; the name of the local improvement district in which assessed; name of the person to whom assessed, if known; description of the property sold, corresponding with the description in the certificate and the assessment roll; and the amount of assessment and penalty, and the treasurer must regularly number each entry in said register on the margin of said book and put a corresponding number on each original and duplicate delinquency certificate. Such register must contain blank spaces following each entry of a delinquency certificate therein, in which may be entered the name of an assignee thereof, the date of such assignment and the amount paid the assignee, the name of a redemptioner thereof, the date of such redemption and the amount paid by such redemptioner. Such book or register shall be retained by the treasurer and become a part of the records of his office. From and after entry in such register and until two (2) years from its date, any such certificate, unless redeemed, may be purchased from the treasurer in the manner hereinafter provided.

History:

[43-2530, added 1993, ch. 407, sec. 1, p. 1491.]
Idaho Code § 43-328 — Idaho Code / Title 43 / Chapter 3 / Section 43-328
43-328 PETITION TO CONSTRUCT IMPROVEMENTS FOR IRRIGATION — ASSENT OF PETITIONERS TO ASSESSMENT OF COST OF IMPROVEMENT.
Status: in_force

43-328. Petition to construct improvements for irrigation — Assent of petitioners to assessment of cost of improvement. The holders of title, or evidence of title, representing a majority of the acreage of any body of land within any irrigation district, may file with the board of directors of the district a petition in writing, praying for the construction of any improvement necessary or expedient for the efficient irrigation of the lands, including facilities for the recharge of ground water basins. The petition shall in a general way describe the proposed improvement and shall describe the tracts, or body of land, owned by the petitioners, and shall contain a description of the exterior boundaries of the land for which the proposed improvement is to be constructed, and describing therein any lands that are to be excepted from the benefit or use of the proposed improvement. The petition shall also contain an agreement on the part of the petitioners that the cost of construction of the improvement shall constitute a lien upon the lands within the exterior boundaries of the land described in the petition, except the lands that are therein excepted from the benefit or use of the proposed improvement, and that the lands shall be assessed for and pay the cost of the improvement. The petition shall be deemed to give assent of the petitioners to construction of the improvement and shall authorize the assessment of the cost of such improvement upon and against the lands described in the petition and not specifically therein excepted. The petition shall be acknowledged in the same manner that conveyances of land are required to be acknowledged.

History:

[43-328, as added by 1973, ch. 64, sec. 1, p. 105; am. 1985, ch. 120, sec. 3, p. 294.]
Idaho Code § 43-716 — Idaho Code / Title 43 / Chapter 7 / Section 43-716
43-716 DELINQUENT ASSESSMENTS — ISSUANCE OF TAX DEED — REMOVAL OF WATER FROM LAND.
Status: in_force

43-716. Delinquent assessments — Issuance of tax deed — removal of water from land. (1) If the right of redemption provided in section 43-712, Idaho Code, is not exercised within three (3) years from the date of delinquency entry, the district is vested with the discretion, after considering such factors as the amount of delinquent assessments, the costs associated with owning the land, whether or not the land is reasonably capable of delivery of water from the district, whether the land is odd-lot, is irregularly shaped, is a remnant, or has no value to an adjoining landowner, and whether there may be any existing or ongoing liability associated with the land, to:

(a) Upon compliance with sections 43-717 and 43-718, Idaho Code, make to the district or to the owner of the tax certificate, a tax deed to the property;

(b) Upon adoption of a resolution by the board, remove the water from the land, as provided in subsection (2) of this section; or

(c) Continue to assess the land, including levying future assessments, penalties, and interest as provided in this chapter.

(2) The following provisions shall apply to a decision by the board to proceed pursuant to subsection (1)(b) of this section:

(a) The district shall provide notice of its election to remove the water in the same manner as the notice provided for in section 43-717, Idaho Code, which shall provide a date, time, and place upon which redemption shall be made, or the water right shall vest in the irrigation district; and

(b) If the right to redemption is not exercised, as provided in section 43-712, Idaho Code, then all outstanding assessments, penalties, interest, or other charges shall be considered canceled, the land shall no longer be entitled to water from the district, and the water apportioned to said land may be apportioned to different lands within the district's authorized service area.

History:

[(43-716) C.S., sec. 4389G, as added by 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-714; am. 1933, ch. 3, sec. 1, p. 4; am. 1994, ch. 144, sec. 3, p. 319; am. 2024, ch. 157, sec. 2, p. 608.]
Idaho Code § 43-2303 — Idaho Code / Title 43 / Chapter 23 / Section 43-2303
43-2303 INTERIM NOTES.
Status: in_force

43-2303. Interim notes. In addition to the permanent financing contemplated in this chapter 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. The board may from time to time and pursuant to appropriate resolution borrow money and issue interim notes to evidence borrowing for the purpose of obtaining funds for any of the purposes authorized in section 43-2301, Idaho Code. Any resolution authorizing the issuance of 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 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 provided in subsection (e) of section 43-2301, Idaho Code, and shall be payable solely from such revenues 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 issuance 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.

History:

[43-2303, added 1978, ch. 367, sec. 1, p. 962.]
Idaho Code § 43-2111 — Idaho Code / Title 43 / Chapter 21 / Section 43-2111
43-2111 HARMLESS ERROR — APPEALS.
Status: in_force

43-2111. Harmless error — Appeals. The court in all proceedings under this act shall disregard any error, irregularity or omission which does not substantially affect the rights of the parties. The district, and all parties filing objections to or who dissent from such plan, may appeal to the Supreme Court from any adverse decision within thirty (30) days after the entry of the decree of the district court.

History:

[43-2111, added 1933, ch. 174, sec. 11, p. 316.]
Idaho Code § 43-1315 — Idaho Code / Title 43 / Chapter 13 / Section 43-1315
43-1315 SUBMISSION OF PETITION TO COUNTY.
Status: in_force

43-1315. submission of petition to county. The petition shall be filed with the clerk of the board of county commissioners of the county in which the greatest proportion of the proposed new irrigation district is situated. The petition, together with all maps and other papers filed therewith, shall at all proper hours be open to public inspection in the office of the clerk of the board between the date of the filing and the date of the hearing thereon.

History:

[43-1315, added 2013, ch. 332, sec. 3, p. 867.]
Idaho Code § 43-1301 — Idaho Code / Title 43 / Chapter 13 / Section 43-1301
43-1301 PETITION.
Status: in_force

43-1301. Petition. Whenever twenty-five (25) or a majority of the landowners in any irrigation district heretofore organized or hereafter to be organized so desire they may petition the board of directors to call a special election for the purpose of submitting to the qualified electors of such irrigation district a proposal to vote on the modification of such district by the exclusion of land within its boundaries or a proposal to vote on the dissolution of such district, or for the sale or transfer of its water rights, canal system and all or any other property or for dissolution and for sale or transfer, as the case may be. Such petition shall set forth the reasons for such proposal and in case it is proposed to modify said district by the exclusion of lands therein shall set forth particularly the land to be excluded and the reasons therefor. Such petition for modification or dissolution of the district or for such sale or transfer either shall state that all outstanding bonds, warrants and other obligations of every nature whatsoever, legal and enforceable, against said district have been fully satisfied and paid or shall set forth facts showing reasonable ground for the belief that the consent of the holders of all outstanding bonds, warrants and other obligations of the district, legal and enforceable, can be obtained, or that the district is able to satisfy all those not consenting.

History:

[(43-1301) R.C., sec. 2437a, as added by 1917, ch. 167, sec. 1, part of subd. 2437a; am. 1919, ch. 36, sec. 1, p. 132; C.S., sec. 4428; I.C.A., sec. 42-1301.]
Idaho Code § 43-2406 — Idaho Code / Title 43 / Chapter 24 / Section 43-2406
43-2406 DOMESTIC ANNEXATION FEE.
Status: in_force

43-2406. Domestic annexation fee. The board of directors may require, as a condition to the granting of such petition, that the petitioners shall severally pay to such district such sum as the board of directors shall determine, as a fee for such domestic annexation.

History:

[43-2406, added 1979, ch. 178, sec. 1, p. 531.]
Idaho Code § 43-1318 — Idaho Code / Title 43 / Chapter 13 / Section 43-1318
43-1318 NOTICE OF PRESENTATION TO COMMISSIONERS.
Status: in_force

43-1318. notice of presentation to commissioners. Upon filing of a petition with the clerk of the board of county commissioners, the clerk shall publish a notice that a petition for the partition of an irrigation district has been filed, setting forth the first signature on the petition. The notice shall provide the time at which the petition will be presented to the board, which shall be during a regular meeting of the board or during a special meeting called for that purpose. The notice shall be published at least two (2) weeks prior to the day upon which the petition is to be presented in a newspaper of general circulation in the county. If any portion of the proposed partitioned district be within another county or counties, the notice shall also be published in a newspaper of general circulation in each of those counties.

History:

[43-1318, added 2013, ch. 332, sec. 6, p. 867.]
Idaho Code § 43-1805 — Idaho Code / Title 43 / Chapter 18 / Section 43-1805
43-1805 FEDERAL GOVERNMENT CONTRACTS NOT SUBJECT TO SAFEGUARDS REQUIRED IN PRIVATE CONTRACTS.
Status: in_force

43-1805. Federal government contracts not subject to safeguards required in private contracts. As to any work or supplies covered by or to be covered by contract between the district and the United States the provisions of section 43-901 shall not apply.

History:

[(43-1805) R.C., sec. 2416; am. 1915, ch. 143, sec. 10, p. 304; reen. C.L. 167:5; C.S., sec. 4470; I.C.A., sec. 42-1805.]
Idaho Code § 43-2554 — Idaho Code / Title 43 / Chapter 25 / Section 43-2554
43-2554 RESERVE FUND AUTHORIZED.
Status: in_force

43-2554. Reserve fund authorized. For the purpose of securing the payment of the principal of and interest on an issue of local improvement bonds, notes, warrants or other short-term obligations, the board may create a reserve fund for each obligation in addition to or in lieu of a guarantee fund. The reserve fund shall be separate and apart from any guarantee fund and in an amount not exceeding ten percent (10%) of the principal amount of the bonds, notes or warrants issued. The cost of a reserve fund may be included in the cost and expense of any local improvement for assessment against the property in the local improvement district to pay the cost, or any part thereof. The reserve fund may be funded from the proceeds of the bonds, notes, warrants, or other short-term obligations, from special assessment payments, or from any other money legally available therefor. Reserve fund balances in excess of ten per cent (10%) of the principal amount of the bonds outstanding shall be used to reduce the annual assessments of those participants in the respective local improvement district whose prior assessments have been paid. Whenever the reserve fund is insufficient to meet claims for payment of principal and interest against the reserve fund, the board may appropriate funds from such other legally available sources of the local improvement district as may be determined by the board.

History:

[43-2554, added 1993, ch. 407, sec. 1, p. 1499.]
Idaho Code § 43-2206 — Idaho Code / Title 43 / Chapter 22 / Section 43-2206
43-2206 TAX EXEMPTION.
Status: in_force

43-2206. Tax exemption. Bonds and interim notes, and the interest thereon, issued pursuant to the authority contained in this chapter shall be exempt from taxation under the Idaho Income Tax law.

History:

[43-2206, as added by 1974, ch. 1, sec. 1, p. 3.]
Idaho Code § 43-1802 — Idaho Code / Title 43 / Chapter 18 / Section 43-1802
43-1802 PROCEDURE FOR INCLUSION OF PUBLIC LAND IN IRRIGATION DISTRICT.
Status: in_force

43-1802. Procedure for inclusion of public land in irrigation district. The secretary of the interior, or his duly authorized representative, may on behalf of the United States, sign a petition for the annexation of adjacent unentered public lands of the United States to the district, or to annex such lands to or exclude such unentered lands from any irrigation district; the secretary of the interior, or his duly authorized representative shall be deemed to be the owner thereof for the purposes of signing any petition with like effect as the owner of private lands.

History:

[(43-1802) 1917, ch. 83, sec. 5, p. 298; reen. C.L. 167:2; C.S., sec. 4467; I.C.A., sec. 42-1802.]
Idaho Code § 43-315 — Idaho Code / Title 43 / Chapter 3 / Section 43-315
43-315 ASSESSMENT FOR EXTERMINATION OF RODENTS.
Status: in_force

43-315. Assessment for extermination of rodents. The board of directors of an irrigation district may levy an assessment upon the lands within the district, not to exceed ten (10) cents per acre for the purpose of raising funds to be used for the extermination of gophers and other rodents. Said assessment shall be levied at the same time and in the same manner and with a like effect, as assessments levied for maintaining and operating the property of the district. Said assessments shall constitute a lien upon the property assessed and shall be collected, in like manner as assessments for maintenance and operation.

The funds realized from such assessment shall be used for the extermination of gophers and other rodents within the irrigation district, in such manner and by such means as the said board of directors may direct.

History:

[(43-315) 1927, ch. 42, sec. 1, p. 57; I.C.A., sec. 42-310.]
Idaho Code § 43-702 — Idaho Code / Title 43 / Chapter 7 / Section 43-702
43-702 NOTICE OF CORRECTION OF ASSESSMENTS.
Status: in_force

43-702. Notice of correction of assessments. Within ten (10) days after the date of levying the assessment as provided in section 43-701, the secretary of the board must give notice of the time the board of directors will meet to correct assessments, by publication in a newspaper published in each of the counties comprising the district, which notice shall be published weekly for a period of two (2) weeks. The time fixed for the meeting shall not be less than two (2) weeks, nor more than five (5) weeks from the first publication of the notice. In the meantime the assessment books must remain in the office of the secretary for the inspection of all persons interested.

History:

[(43-702) 1903, p. 150, sec. 24; reen. R.C. & C.L., sec. 2408; C.S., sec. 4385; I.C.A., sec. 42-702; am. 1949, ch. 220, sec. 2, p. 463; am. 1967, ch. 397, sec. 2, p. 1179.]
Idaho Code § 43-708 — Idaho Code / Title 43 / Chapter 7 / Section 43-708
43-708 DELINQUENT ASSESSMENTS — ENTRY ON ROLL — EFFECT — PENALTIES FOR DELINQUENCIES.
Status: in_force

43-708. Delinquent assessments — Entry on roll — Effect — Penalties for delinquencies. On or before the second Monday of January of each year succeeding the year in which the assessments are levied the treasurer shall carry out and enter all delinquent assessments, with the penalties thereon, on the assessment roll, which entry shall be considered to be dated as of the first day of January in such succeeding year, and shall have the force and effect of a sale to the treasurer of the district as grantee in trust for the district for all lands entered upon the assessment roll upon which one-half (1/2) or more of the original amount of such assessments have not been paid before delinquency.

On or before the second Monday of July of such succeeding year the treasurer shall make delinquency entries as hereinbefore described for all lands entered on the assessment roll on which the remaining one-half (1/2) of the original amount of such assessment has not been paid before delinquency, which entries shall also be considered to be dated as of January first of such year.

The penalties required to be added on delinquent assessments shall be two per cent (2%) of the amount remaining unpaid and the treasurer shall collect such delinquent assessments with such penalty added, together with interest on the amount of such delinquent assessments at the rate of one per cent (1%) per month from said first day of January until redemption, provided that where such penalties and interest do not aggregate the sum of one dollar ($1.00) on any one assessment number, the treasurer shall not be required to collect such penalty and interest.

Provided, that if the first half (1/2) of such taxes be not paid prior to the said twentieth day of December, the amount of such one-half (1/2), plus a penalty of two per cent (2%) thereof with interest on the total at the rate of one per cent (1%) per month from the date of delinquency may be paid at any time between the third Monday of January in the year succeeding the year in which such taxes are levied and the twentieth day of June next thereafter, and, in the event of such payment, the second one-half (1/2) of such taxes may be paid thereafter, without penalty, at any time between the two (2) dates last above-mentioned.

History:

[(43-708) C.S., sec. 4389A, as added by 1925, ch. 128, sec. 1, p. 173; am. 1927, ch. 194, sec. 1, p. 260; I.C.A., sec. 42-708; am. 1937, ch. 110, sec. 1, p. 165; am. 1959, ch. 88, sec. 1, p. 200; 1965, ch. 237, sec. 2, p. 575; am. 1980, ch. 77, sec. 1, p. 159.]
Idaho Code § 43-1103 — Idaho Code / Title 43 / Chapter 11 / Section 43-1103
43-1103 CONTENTS OF PETITION — SUPPORTING EVIDENCE — REPRESENTATIONS, CERTIFICATION AND LIABILITY.
Status: in_force

43-1103. Contents of petition — Supporting evidence — Representations, certification and liability. A petition for exclusion shall set forth all of the following:

1. A description of the land of each petitioner for which exclusion is requested;

2. The reasons why it is claimed the tract or tracts should be excluded and that, except for residential lands for which exclusion is requested under subsection (a)3 or (a)4 of section 43-1102, Idaho Code, the lands sought to be excluded are not benefited by the water rights, or by the irrigation in, or drainage by the district, or by ground water subject to recapture and use by the district and the exclusion will be for the best interests (1) of the owner of the land proposed to be excluded and (2) of the other lands in the district.

3. The petition shall be accompanied by such evidence of ownership of the land as is satisfactory to the board of directors of the district and, except for lands for which exclusion is requested under subsection (a)3 or (a)4 of section 43-1102, Idaho Code, by a deposit for costs in the amount established by the directors of the district as provided in section 43-1105, Idaho Code. The board of directors of the district shall return to the petitioner any petition not accompanied by both such proof of ownership and the filing and exclusion fees set by section 43-1101, Idaho Code, and no further action shall be required of the board with respect to such petition.

A petition for exclusion filed with an irrigation district constitutes representations to the district by the petitioner or petitioners that the facts stated in the petition are true and correct and that no mortgagee or other person holds a lien of record in the county where the land for which exclusion is requested is located, for which the lienholder's consent to the exclusion is required or that, if such consent is required, the consent has been granted by the lienholder. The petitioner shall be liable for any expenses or damages to lienholders or to other landowners or to the district resulting directly or indirectly from wrongful exclusion of lands by reason of untrue or incorrect statements in the petition.

History:

[(43-1103) I.C. sec. 43-1101B, as added by 1972, ch. 325, sec. 3, p. 804; am. 1978, ch. 312, sec. 3, p. 804; am. and redesignated, 1990, ch. 181, sec. 3, p. 388.]
Idaho Code § 43-104 — Idaho Code / Title 43 / Chapter 1 / Section 43-104
43-104 BOND.
Status: in_force

43-104. Bond. The petitioners must also accompany the petition with a bond, to be approved by the said board of county commissioners, in double the amount of the probable cost to the county of organizing such district, conditioned that the bondsmen will pay all said costs, in case said organization be not effected.

History:

[(43-104) 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; reen. C.L., sec. 2374a; C.S., sec. 4316; I.C.A., sec. 42-104.]
Idaho Code § 43-1830 — Idaho Code / Title 43 / Chapter 18 / Section 43-1830
43-1830 DISTRICT RIGHTS IN GOVERNMENT RESERVOIR — ALLOTMENT OR SALE — TERMS OF SALE — ELECTION.
Status: in_force

43-1830. District rights in government reservoir — Allotment or sale — Terms of sale — Election. The rights referred to in section 43-1829 may be disposed of by the board of directors by pro rata allotment to the lands in the district, or by sale for use within or outside of the district: provided, however, that the price at which such water or water rights are sold shall not exceed the actual cost at which the same was acquired by the vendor district together with interest, at not to exceed seven per cent (7%) per annum, on such cost for the period of time between district's investment in such water or water rights and the date of sale: and, provided further, that the qualified electors of the district who are residents of the district and holders of title or evidence of title to land in the district shall first authorize the disposal thereof at an election called for that purpose which may be held on the date of the annual election of directors, or on such other date as shall be determined by the board of directors.

Notice of such election must be given by posting a notice in three (3) public places in each election precinct in said district, at least four (4) weeks before the date of said election, and the publication thereof for the same length of time in some newspaper published in the district, and in case no paper is published in the district, then in a paper published in each of the counties in which the district or any part thereof is located. Such notice must specify the time for holding said election and the manner in which it is proposed to dispose of the rights. Said election must be held and the results thereof determined and declared in all respects as nearly as practicable in conformity with chapter 4 of this title, governing bond elections: provided, that no informality in conducting such election shall invalidate the same, if the election shall have been otherwise correctly conducted. At such election the ballot shall contain the words: "Disposal of Rights–Yes"; "Disposal of Rights–No," or other words equivalent thereto. If a majority of the votes cast are "Disposal of Rights–Yes," the board of directors shall dispose of said rights according to the proposal submitted. If more than a majority of the votes cast are "Disposal of Rights–No," the result shall be so declared and entered of record.

History:

[(43-1830) 1925, ch. 72, sec. 2, p. 106; I.C.A., sec. 42-1830.]
Idaho Code § 43-605 — Idaho Code / Title 43 / Chapter 6 / Section 43-605
43-605 NONPAYMENT WHEN DUE.
Status: in_force

43-605. Nonpayment when due. Whenever any coupon or coupons detached from any refunding bonds issued in conformity with the provisions of this chapter are presented for payment on or after the due date or dates thereof, and there shall not be funds available for the payment of such coupon or coupons, the district treasurer shall indorse on the back thereof: "Presented for payment …. (here insert date). Not paid for want of funds," keeping a record of such presentation for payment and such nonpayment; and all coupons so indorsed shall bear interest from that date until paid at the rate specified in the refunding bonds, which interest shall be paid out of the moneys arising from penalties and interest collected upon delinquent assessments for bond interest upon redemption from such delinquent assessments, and, if such moneys so arising shall not be sufficient for such purpose, then the deficiency shall be raised by an increase in the next annual interest levy to be made as provided in section 43-608.

History:

[(43-605) 1915, ch. 142, sec. 5, p. 299; reen. C.L., sec. 2406k; C.S., sec. 4379; am. 1929, ch. 203, sec. 1, p. 398; I.C.A., sec. 42-605.]
Idaho Code § 43-207 — Idaho Code / Title 43 / Chapter 2 / Section 43-207
43-207 CONDUCT OF ELECTION.
Status: in_force

43-207. Conduct of election. Said judges shall elect a chairman, who may administer any oath required in the progress of an election, and may appoint additional judges if, during the progress of election, any judges cease to act. Said judges of election shall not appoint clerks of election unless they deem it necessary to have the assistance of clerks in order to accommodate the number of electors who desire to vote. Any member of the board of election, or any clerk thereof, may administer and certify oaths required to be administered during the progress of the election. Before opening the polls, each member of the board of election and each clerk, in case clerks are appointed, must take and subscribe an oath to faithfully perform the duties imposed upon them by law. Any elector of the precinct may administer and certify such oath. The time of opening and closing the polls, the manner of conducting the election, canvassing and announcing the result, the keeping of tally lists, and the making and certifying said result, and the disposition of the ballots after the election, shall be the same as near as may be, as provided for election under the general election laws of the state: provided, that the returns shall be delivered to the secretary of the district, and the election oaths shall be included with such returns; provided further, that by resolution of the board of directors duly entered on the minutes, at any regular meeting, and notice thereof given in the notices of election, any irrigation district may provide for the opening of the polls at 1 o'clock P.M. and closing at 7 P.M.

History:

[(43-207) 1903, p. 150, part of sec. 6; am. 1907, p. 484, sec. 1, part of subd. 6; reen. R.C., sec. 2380; am. 1915, ch. 87, sec. 1, part of subd. 2380, p. 205; compiled and reen. C.L., sec. 2380; C.S., sec. 4336; I.C.A., sec. 42-207; am. 1941, ch. 36, sec. 1, p. 83; am. 1945, ch. 7, sec. 1, p. 9.]
Idaho Code § 43-1120 — Idaho Code / Title 43 / Chapter 11 / Section 43-1120
43-1120 REINSTATEMENT OF NONAGRICULTURAL LANDS — ORDER — FILING FOR RECORD.
Status: in_force

43-1120. Reinstatement of nonagricultural lands — Order — Filing for record. Where lands have been excluded from an irrigation district under the provisions of this chapter and the owner or owners of the excluded lands desire to receive irrigation water: through an existing distribution system; through a distribution system proposed to be constructed under authority of section 43-329, 43-330A or 43-333, Idaho Code, or under any law authorizing a local improvement district; pursuant to a lease executed under section 43-335 or 43-338, Idaho Code; or pursuant to a contract executed under section 43-730, Idaho Code, the owner or owners may file with the secretary of the irrigation district a written request, signed and acknowledged in the manner required for conveyances of real property, that the lands be reinstated by the irrigation district. Upon receipt of such a request the board of directors of the irrigation district, in its discretion, may enter an order declaring that the lands are reinstated to their former status, including the water rights, and directing the assessor of the irrigation district to enter the lands on the assessment roll. A copy of the order or resolution of reinstatement, certified by the president and secretary of the district, shall be filed for record in the office of the county recorder of each county wherein any portion of the reinstated land is situated. The district may charge a filing fee not to exceed the costs of processing the reinstatement request, and may also charge a reinstatement fee not to exceed the exclusion fee provided in section 43-1101, Idaho Code.

History:

[43-1120, added 1993, ch. 209, sec. 1, p. 570; am. 1998, ch. 231, sec. 1, p. 789.]
Idaho Code § 43-1908 — Idaho Code / Title 43 / Chapter 19 / Section 43-1908
43-1908 DEFINITIONS.
Status: in_force

43-1908. Definitions. For the purpose of sections 43-1907 through 43-1920, Idaho Code:

(a) "District" means irrigation districts.

(b) "Qualified elector" means any person, eighteen (18) years of age or older, possessing the qualifications required of electors under the general laws of this state, who at the time of the election has resided within the district for at least thirty (30) days.

(c) "Water system" includes reservoirs, storage facilities, water mains, conduits, aqueducts, pipelines, pumping stations, filtration plants, and all appurtenances and machinery necessary or useful for obtaining, storing, treating, purifying or transporting water for domestic uses or purposes.

(d) "Works" include water systems.

History:

[43-1908, added 1988, ch. 299, sec. 3, p. 945.]
Idaho Code § 43-1310 — Idaho Code / Title 43 / Chapter 13 / Section 43-1310
43-1310 DISSOLUTION WITHOUT ELECTION — PARTIES.
Status: in_force

43-1310. Dissolution without election — Parties. In such petition the petitioners or complainants shall be named as plaintiffs and the irrigation district, and its directors, if any there are, and all persons having interest in or claim against the district, without naming them, shall be defendants; in the course of the proceedings of said case, and at any time before the final hearing thereof, any person interested may join in said case as a party plaintiff or as a party defendant, or any party interested may intervene in said case without order of the court.

History:

[(43-1310) C.S., sec. 4435-B, as added by 1929, ch. 102, sec. 1, p. 167; I.C.A., sec. 42-1310.]
Idaho Code § 43-1127 — Idaho Code / Title 43 / Chapter 11 / Section 43-1127
43-1127 ORDERS — DETERMINATIONS.
Status: in_force

43-1127. orders — determinations. After the hearing(s) on the transfer proposal, the boards of directors of the districts shall order the transfer of all or any part of the land described in the resolution when as to the lands to be excluded they determine that:

(1) The transfer is in the best interests of the owner of the lands to be transferred and of the district;

(2) The annexing district will apportion and provide comparable benefits to the lands to be transferred;

(3) There will be no interruption in the delivery of water to the lands to be transferred as a result of the transfer; and

(4) The ditch rights of other landowners in the same lateral ditch water users' association in the excluding district will not be injured.

History:

[43-1127, added 2012, ch. 122, sec. 6, p. 340.]
Idaho Code § 43-2403 — Idaho Code / Title 43 / Chapter 24 / Section 43-2403
43-2403 CONSERVATORS AND PERSONAL REPRESENTATIVES MAY SIGN PETITION.
Status: in_force

43-2403. Conservators and personal representatives may sign petition. A conservator or personal representative of an estate who was appointed as such under the laws of this state may, on behalf of his ward or the estate which he represents, sign the petition mentioned in the next preceding section for domestic annexation.

History:

[43-2403, added 1979, ch. 178, sec. 1, p. 530.]
Idaho Code § 43-903 — Idaho Code / Title 43 / Chapter 9 / Section 43-903
43-903 NOTICE FOR BIDS DISPENSED WITH.
Status: in_force

43-903. Notice for bids dispensed with. On the petition of fifty (50) or a majority of the owners of land in said district, to be determined as provided by section 43-101, Idaho Code, the board of directors may do any work mentioned in the preceding section on behalf of the district, and it may use the construction fund therefor; in such case they need not publish notice for bids as provided in section 43-901, Idaho Code.

History:

[(43-903) 1903, p. 150, sec. 33a, as added by 1907, p. 484, sec. 1, subd. 33a; reen. R.C. & C.L., sec. 2417; C.S., sec. 4405; I.C.A., sec. 42-903; am. 2005, ch. 213, sec. 15, p. 652.]
Idaho Code § 43-804 — Idaho Code / Title 43 / Chapter 8 / Section 43-804
43-804 REDEMPTION OR REPURCHASE OF WATER RIGHTS.
Status: in_force

43-804. Redemption or repurchase of water rights. The purchaser of any lands within an irrigation district at a sale of lands acquired by a county on account of delinquent taxes, or the holder of a tax deed to any lands within an irrigation district, or the then owner of said lands, the water right to which has vested in said irrigation district under the provisions of this chapter, may, within six (6) months from the date of the issuance of the tax deed, or of the sale of said lands by the county, whichever is earlier, appear before the board of directors of said irrigation district at a regular or special meeting of said board and make application to redeem or repurchase the water right originally bought for use and to be made appurtenant to said land, and the said board of directors shall, upon receipt of payment of all taxes formerly delinquent against said land in favor of the irrigation district and expenses incurred by the district in connection therewith, reinstate said water right and thereafter said land and water shall be subject to all of the charges required to be paid by lands within the district: provided, however, that during the interim between the issuance of the tax deed to the land, or the sale of said land by the county as herein referred to, and the date of the application to redeem, water represented by said water right shall not be delivered to the land except upon the express consent of the board of directors of the irrigation district.

Should no redemption be made as herein provided within the period herein stated, title to the water right shall vest absolutely in the irrigation district.

History:

[(43-804) 1931, ch. 34, sec. 4, p. 67; I.C.A., sec. 42-804; am. 2007, ch. 161, sec. 2, p. 484.]
Idaho Code § 43-2545 — Idaho Code / Title 43 / Chapter 25 / Section 43-2545
43-2545 DUTIES OF OFFICERS.
Status: in_force

43-2545. Duties of officers. When the board shall decide that it is to the best interest of the district that the duties in this code designated to be performed by the treasurer should be done and performed by the secretary of such district, they may at their option, by resolution, duly presented and approved by such board assign such duties to the secretary of such district; provided, that the duty of receiving any funds collected by the secretary and the depositing and disbursing of such funds by order of the board shall always be and remain the duty and responsibility of the treasurer. The board shall, in said resolution, devise a proper system or plan whereby the secretary may pay to the treasurer all moneys collected by him and take receipts therefor.

History:

[43-2545, added 1993, ch. 407, sec. 1, p. 1497.]
Idaho Code § 43-309 — Idaho Code / Title 43 / Chapter 3 / Section 43-309
43-309 NOTICE OF HEARING OF PETITION.
Status: in_force

43-309. Notice of hearing of petition. After the filing of said petition the judge of said court shall fix the time for hearing said petition by order by him made, which order shall provide that said petition shall be published for at least three (3) successive weeks in some newspaper or newspapers printed and published in said county or counties in which the lands are situated, or in case no such paper is published in said county, then in some paper of general circulation therein; together with a notice of the time and place when said judge shall consider said petition.

History:

[(43-309) I.C.A., sec. 42-307a, as added by 1945, ch. 4, sec. 3, p. 5.]
Idaho Code § 43-604 — Idaho Code / Title 43 / Chapter 6 / Section 43-604
43-604 SALE, EXCHANGE AND REGISTRATION.
Status: in_force

43-604. Sale, exchange and registration. All or any part of such refunding bonds may be exchanged, dollar for dollar, for the bonds to be refunded, or they may be sold, at not less than their par value, as directed by the board of directors, and the proceeds thereof shall be applied only to the purposes for which said refunding bonds are issued. The authority vested in the board of directors by any election held pursuant to the provisions of this chapter shall be and remain effective until all of the bonded indebtedness so authorized to be refunded has been paid, redeemed or refunded. At the time of the issue, by exchange or sale, of refunding bonds authorized under the provisions of this chapter, each bond shall be registered by the treasurer of the district, in a book to be kept by him for such purpose, and interest thereon shall begin to run only from the date of such registration. Coupons evidencing unearned interest shall be detached and canceled. Each bond, so registered, shall bear thereon indorsed the treasurer's certificate of such registration, and only such bonds as shall bear such certificate shall be valid; but such certificate shall be conclusive evidence that the bond so certified has been duly issued in full conformity with the provisions of this chapter. All district bonds redeemed under the provisions of this chapter shall thereupon be canceled by the district treasurer, and a record of such cancellation made and preserved in the records of his office.

History:

[(43-604) 1915, ch. 142, sec. 4, p. 299; reen. C.L., sec. 2406j; C.S., sec. 4378; I.C.A., sec. 42-604.]
Idaho Code § 43-2543 — Idaho Code / Title 43 / Chapter 25 / Section 43-2543
43-2543 DISPOSITION OF FUNDS.
Status: in_force

43-2543. Disposition of funds. All money received by the treasurer on account of the payment of assessments or installments thereof, the assignment or redemption of delinquency certificates, or for rents, issues and profits, or from the sale of any property, title to which is held by the district for the benefit of any local improvement district, less any expenses of securing possession of said property, or for the care and operation and sale of the same, shall be deposited to the credit of the interest fund and bond fund of the local improvement district, in the same proportion as the assessment or installments for which the property was taken. Any money left in a local improvement district interest or bond fund or any money derived from the rental or sale of any real property acquired by the district through the sale for delinquent assessments or installments shall, after all warrants, bonds and coupons of said local improvement district have been paid in full, be credited to the general fund of the district.

History:

[43-2543, added 1993, ch. 407, sec. 1, p. 1496.]
Idaho Code § 43-1604 — Idaho Code / Title 43 / Chapter 16 / Section 43-1604
43-1604 APPRAISAL OF IMPROVEMENTS.
Status: in_force

43-1604. Appraisal of improvements. In case an irrigation district shall become the purchaser of any state lands, as in this chapter provided, which lands or any portion thereof are held by a lessee, the district shall take the title to said lands subject to said lease, and the district shall not pay for the surface improvements made by such lessee, but whenever the district shall sell and dispose of said lands the said improvements shall be appraised and paid for in the same manner as provided by law and the rules and regulations governing the state board of land commissioners were the said state board of land commissioners acting instead of the board of directors of said district.

History:

[(43-1604) 1917, ch. 40, sec. 4, p. 90; reen. C.L. 165:4; C.S., sec. 4450; I.C.A., sec. 42-1604.]
Idaho Code § 43-1011 — Idaho Code / Title 43 / Chapter 10 / Section 43-1011
43-1011 ORDER RECORDED IN MINUTES — MINUTES AS EVIDENCE.
Status: in_force

43-1011. Order recorded in minutes — Minutes as evidence. Upon the filing of the copies of the order, as in the last preceding section mentioned, the secretary of the board shall record in the minutes of the board, the petition aforesaid, and the said minutes, or a certified copy thereof, shall be admissible in evidence, with the same effect as the petition.

History:

[(43-1011) 1903, p. 150, sec. 53; reen. R.C. & C.L., sec. 2433; C.S., sec. 4421; I.C.A., sec. 42-1011.]
Idaho Code § 43-210 — Idaho Code / Title 43 / Chapter 2 / Section 43-210
43-210 VOTING AND COUNT OF BALLOTS.
Status: in_force

43-210. Voting and count of ballots. Voting may commence as soon as the polls are open and may continue during all the time the polls remain open, and shall be conducted as nearly as practicable in accordance with the provisions of title 34 of this code relating to elections. As soon as the polls are closed the judges shall open the ballot box and shall commence counting the votes; and in no case shall the ballot box be removed from the room in which the election is held until all the ballots have been counted. The counting of ballots shall in all cases be public. The ballots shall be taken out, one by one by the chairman of the board of election or one (1) of the judges, who shall open them and read aloud the name of each person contained thereon, and the office for which every such person is voted for. Each clerk shall write down each office to be filled, and the name of each person voted for such office, and shall keep the number of votes by tallies as they are read by such chairman or judge. The counting of the votes shall continue without adjournment until all the votes have been counted.

History:

[(43-210) 1903, p. 150, sec. 7; am. R.C. & C.L., sec. 2381; C.S., sec. 4339; I.C.A., sec. 42-210.]
Idaho Code § 43-2410 — Idaho Code / Title 43 / Chapter 24 / Section 43-2410
43-2410 ORDER CHANGING BOUNDARIES.
Status: in_force

43-2410. Order changing boundaries. If the majority of all votes cast at such election shall be against the granting of such domestic annexation, the board shall proceed no further in the matter. But if a majority of such votes be in favor of the granting of such domestic annexation, the board shall thereupon order the domestic annexation of the lands described in the notice of election. Any order granting such domestic annexation shall specify to which director's division such lands shall be attached.

History:

[43-2410, added 1979, ch. 178, sec. 1, p. 531.]
Idaho Code § 43-710 — Idaho Code / Title 43 / Chapter 7 / Section 43-710
43-710 LIST OF DELINQUENCY ENTRIES WHERE REDEMPTIONS NOT MADE.
Status: in_force

43-710. List of delinquency entries where redemptions not made. On or before the fourth Monday of July of the year succeeding the year in which such assessments were levied, the treasurer shall compile a list of such delinquency entries in cases where redemptions have not been made, which list shall contain the description of the lands covered by such delinquency entries, the name of the person to whom they were assessed, together with the amount of such delinquent assessments with said penalty, numbering each entry on such list consecutively in the order such entries appear on the assessment roll, and in case such list is not in the alphabetical order of the names of the persons to whom the property was assessed, he shall supplement such list with such alphabetical index.

History:

[(43-710) C.S., sec. 4389C, as added by 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-710.]