reglab/housing_qa huggingface dataset:
ID Code § 43-701A (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-701A - REHABILITATION OF IRRIGATION WORKS — LEVY FOR PRELIMINARY STUDY COSTS.

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.]
ID Code § 43-701B (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-701B - FLAT RATE ASSESSMENTS FOR TRACTS OF ONE ACRE OR LESS.

43-701B. FLAT RATE ASSESSMENTS FOR TRACTS OF ONE ACRE OR LESS. Notwithstanding the provisions of section 43-701, Idaho Code, whenever the cost of making and collecting assessments against residential tracts, one (1) acre or less in size, is determined by the board of directors to be burdensome on the district and on the owners of such lots, the board may assess all such tracts at a flat rate, to be determined by dividing the total amount assessable against all such tracts by the total number of such tracts, and the flat rate assessments thus determined may be certified to the county officers as specified in section 43-701C, Idaho Code, for collection or may be collected by the district in substantially the same manner that other assessments are collected pursuant to this chapter. The board, in the reasonable exercise of its discretion, may establish the maximum lot size for flat rate assessments at any size within the range between one-fourth (1/4) acre and one (1) acre. Tracts included or retained in an irrigation district for drainage purposes only shall be assessed only for drainage costs and may be certified to the county officers on a separate list. The board may, in its discretion, exclude from the flat rate assessment procedure any tracts upon which liens for construction costs exist under the provisions of sections 43-328 through and including 43-330, Idaho Code.  History: [43-701B, added 1982, ch. 103, sec. 1, p. 282; am. 1988, ch. 137, sec. 2, p. 246.]
ID Code § 43-701C (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-701C - FLAT RATE ASSESSMENTS — PREPARATION AND CERTIFICATION OF LISTS — CHANGES IN LEGAL DESCRIPTIONS.

43-701C. FLAT RATE ASSESSMENTS — PREPARATION AND CERTIFICATION OF LISTS — CHANGES IN LEGAL DESCRIPTIONS. As soon as possible after the board of directors determines to make flat rate assessments as provided in section 43-701B, Idaho Code, the treasurer of the district shall prepare a list containing the legal description, the assessor’s parcel number and the name and last known address of the owner of record of each residential tract, one (1) acre or less in size, assessed by the district for all purposes, and a separate list in like manner for such tracts assessed only for drainage. The list or lists may be certified by the treasurer to the county auditor of the county in which the lands are situate. When an irrigation district includes lands in more than one (1) county, separate lists may be prepared for each county. When a tract lies partly in one (1) county and partly in one or more other counties, only the portion in any county shall be included in the list for that county if the treasurer is certifying a list or lists to the county auditor. If the legal description of any tract or tracts on any such list differs from the legal description as shown by the assessor’s records, the auditor shall notify the irrigation district treasurer of the discrepancy and the description in the list shall be changed by the irrigation district treasurer, by an addendum, to conform with the assessor’s records; provided, however, that where the discrepancy between the descriptions occurs because a portion of the parcel lies outside the boundaries of the irrigation district, no change in description shall be required, and the irrigation district assessments shall be effective only as to the portions of any such parcel that are within the boundaries of the irrigation district.  History: [43-701C, added 1982, ch. 103, sec. 2, p. 282; amn. 1988, ch. 137, sec. 3, p. 247.]
ID Code § 43-701D (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-701D - FLAT RATE ASSESSMENTS — COLLECTION BY COUNTY OFFICERS.

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.]
ID Code § 43-701E (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-701E - FLAT RATE ASSESSMENTS — SPECIAL HANDLING OF UNPAID ASSESSMENTS ON PROPERTY EXEMPT FROM GENERAL TAXATION.

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.]
ID Code § 43-701F (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-701F - FLAT RATE ASSESSMENTS — ASSESSMENT AND COLLECTION EXPENSES.

43-701F. FLAT RATE ASSESSMENTS — ASSESSMENT AND COLLECTION EXPENSES. The costs incurred by the irrigation district in preparing and certifying any list of tracts as provided for in section 43-701C, Idaho Code, shall be assessed against the tracts described in that list, at the same amount for each tract, and the amount so assessed shall be included in the first notification made by the irrigation district treasurer to the county as provided for in section 43-701D, Idaho Code, if the district is utilizing the county for collecting the assessment. Thereafter all tracts on any one list shall be regarded as a single tract for determining assessment expense as provided for in section 43-701, Idaho Code. The county commissioners initially shall levy an additional fee against the tracts described in any such list for the cost of transferring and conforming the list and initiating the collection process, at a uniform amount for each tract, and may levy annually an additional assessment for the current cost of collection and remittance to the district, at a uniform amount for each tract.  History: [43-701F, added 1982, ch. 103, sec. 5, p. 284; am. 1988, ch. 137, sec. 6, p. 248.]
ID Code § 43-701G (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-701G - FLAT RATE ASSESSMENTS — ACCELERATED COLLECTION OF INDEBTEDNESS.

43-701G. FLAT RATE ASSESSMENTS — ACCELERATED COLLECTION OF INDEBTEDNESS. In order to implement the flat rate assessments authorized in section 43-701B, Idaho Code, the board of directors, before any list of tracts is certified to the county officers as provided for in section 43-701C, Idaho Code, or before the list is used by the district for collection of flat rate assessments utilizing its own personnel and procedures, shall assess, against all tracts it has determined to assess at a flat rate as in this chapter provided, the entire unpaid balance of principal and any accrued interest on any contract or bonded indebtedness apportioned to each such tract. If any landowner shall object to such assessment, his tract of land shall not be included in the list certified to the county officers, and that tract shall be assessed by the district in the regular manner for all purposes, instead of under the flat rate procedure authorized in this chapter.  History: [43-701G, added 1982, ch. 103, sec. 6, p. 284; am. 1988, ch. 137, sec. 7, p. 249.]
ID Code § 43-701H (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-701H - FLAT RATE ASSESSMENTS — WATER RIGHTS NOT AFFECTED.

43-701H. FLAT RATE ASSESSMENTS — WATER RIGHTS NOT AFFECTED. Conversion by an irrigation district to the flat rate assessment procedure authorized in this chapter shall not affect in any manner the water rights appurtenant to or allocated to any tract of land in the irrigation district.  History: [43-701H, added 1982, ch. 103, sec. 7, p. 285.]
ID Code § 43-701I (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-701I - RECHARGE PROJECTS — LEVY FOR PRELIMINARY STUDY COSTS — PURCHASE OR LEASE OF WATER.

43-701I. RECHARGE PROJECTS — LEVY FOR PRELIMINARY STUDY COSTS — PURCHASE OR LEASE OF WATER. If a ground water recharge project within all or part of the district is or may be deemed necessary by the board of directors of an irrigation district and a bond issue or other method of financing the project will be required, the board of directors may levy an assessment pursuant to section 43-701, Idaho Code, proportionate to the benefits received by the various tracts of land within all or part of the district, in an amount sufficient to obtain data, surveys, examinations, plans and professional services necessary to determine the cost or feasibility of the project, to purchase or lease water necessary for the project under such terms as are in compliance with section 42-222, Idaho Code, or to obtain authorization for the project. The board of directors may contract with any state or federal agency as well as any individual, firm, partnership, association, corporation or other recognized legal entity in order to obtain the data, surveys, examinations, plans or professional services that are required pursuant to this section.  History: [43-701I, added 1988, ch. 163, sec. 1, p. 294.]
ID Code § 43-701DD (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-701DD - FLAT RATE ASSESSMENTS — COLLECTION BY DISTRICT.

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.]
ID Code § 43-702 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-702 - NOTICE OF CORRECTION OF ASSESSMENTS.

43-702. NOTICE OF CORRECTION OF ASSESSMENTS. Within ten (10) days after the date of levying the assessment as provided in section 43-701, [Idaho Code,] 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.]
ID Code § 43-703 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-703 - BOARD OF CORRECTION.

43-703. BOARD OF CORRECTION. Upon the day specified in the notice required by the preceding section of the meeting, the board of directors, which is hereby constituted a board of corrections for that purpose, shall meet and continue in session, from day to day, as long as may be necessary not to exceed five (5) days, exclusive of holidays, and may make such changes in said assessment book as may be necessary to make it conform to the facts. In the event that the time set for the board of directors to meet to correct assessments should coincide with the time of the regular meeting of the board, the board of directors will in addition to their regular duties be regarded as sitting as a board of correction as above provided. Assessments levied for maintenance and operation of the district as provided in section 43-701 may be reviewed by the board of correction upon the request of any person interested. Within five (5) days after the close of said session the secretary of the board shall have the corrected assessment book complete.  History: [43-703) 1903, p. 150, sec. 25; reen. R.C., sec. 2409; am. 1911, ch. 71, sec. 5, p. 194; am. 1911, ch. 154, sec. 10, p. 461; reen. C.L., sec. 2409; C.S., sec. 4386; I.C.A., sec. 42-703; am. 1949, ch. 220, sec. 3, p. 463; am. 1967, ch. 397, sec. 3, p. 1179.]
ID Code § 43-704 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-704 - LEVY OF ASSESSMENTS.

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.]
ID Code § 43-705 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-705 - SUBSEQUENT LEVY WHEN FIRST VOID FOR IRREGULARITY.

43-705. SUBSEQUENT LEVY WHEN FIRST VOID FOR IRREGULARITY. If the levy or levies of any assessment or assessments for any year or years, provided for by this chapter, on any or all the lands of the district, which remain unpaid, shall be discovered to be irregular or void because of any irregularity, informality or error in the assessment books or on account of the assessment books not having been made, completed or returned within the time required by law, or on account of any property having been listed on the assessment books without any name or with the name of any other person than that of the true owner, or in any of the various notices required by law to be published or given, or in the proceedings of any of the officers connected with the assessment, correction, levying or collection of such assessment or assessments, or in the issuance or recording of the certificates of sale therefor, another levy of such assessment or assessments may be made on such land or lands the year following the discovery of such irregularity, informality or error, in the manner provided by this chapter, and such subsequent levy or levies shall have the same force and effect as the original would have had if made in full accordance with the statutes: provided, however, that the provisions of this section shall not apply to assessments for construction or purchase of irrigation works levied otherwise than in accordance with the apportionment of benefits as confirmed by the court.  History: [(43-705) C.S., sec. 4387A, as added by 1925, ch. 65, sec. 1, p. 96; I.C.A., sec. 42-705.]
ID Code § 43-706 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-706 - LIEN OF ASSESSMENT.

43-706. LIEN OF ASSESSMENT. All assessments shall be liens against the property assessed from and after the first Monday in March of any year, the lien for the bonds of any series shall be a preferred lien to that of any subsequent series, except as in this title otherwise provided, and such lien shall not be removed until the assessments are paid or the property sold for the payment thereof.  History: [(43-706) 1903, p. 150, sec. 27; reen. R.C., sec. 2411; am. 1911, ch. 71, sec. 6, p. 194; am. 1911, ch. 154, sec. 11, p. 461; am. 1915, ch. 143, sec. 9, p. 304; reen. C.L., sec. 2411; C.S., sec. 4388; I.C.A., sec. 42-706.]
ID Code § 43-707A (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-707A - ACCEPTANCE OF PERSONAL OR OTHER NONGUARANTEED FORMS OF PAYMENT.

43-707A. ACCEPTANCE OF PERSONAL OR OTHER NONGUARANTEED FORMS OF PAYMENT. (1) Notwithstanding any other provisions of title 43, Idaho Code, irrigation district treasurers may accept personal or other nonguaranteed forms of payment including, but not limited to, drafts, checks, or credit or debit cards if: (a) The remitter identifies by legal description or assessment number the parcel for which the payment is tendered. (b) The amount for which the personal or other nonguaranteed form of payment is presented is the exact amount of the assessment due, including, where a delinquency exists and a tax deed has not been issued, penalties, interest and county redemption fees. (2) The following procedures shall be followed in processing payments by personal or other nonguaranteed forms of payment: (a) The assessment number of the identified parcel shall be entered on the transaction receipt. (b) The treasurer shall, upon request, prepare the current tax receipt or redemption certificate or both, and deliver them to the remitter. Such receipts shall be invalid, and shall so state, if payment is refused by the bank, financial institution or other entity on which it is drawn. Any personal or other nonguaranteed forms of payment upon which payment is refused will be noted in the records of the treasurer and notice of nonpayment shall be delivered to the county recorder. The notation and notice of nonpayment shall be sufficient reversal of any entries made upon the books of the district treasurer and upon the lien records of the county recorder. (c) Notice shall be sent to the remitter that payment has not been received, that the receipts and releases are therefore invalid and withdrawn, and that the failed payment can be redeemed by payment with United States currency or a guaranteed draft or money order in the amount of the original payment plus the additional interest accrued, plus a repetition of the county filing fees, and plus a handling charge not to exceed twenty-five dollars ($25.00). (d) Remitters choosing to pay assessments by personal or other nonguaranteed forms of payment may be responsible for any additional transaction, processing or convenience fees incurred by the irrigation district. (3) Full compliance with the procedures enumerated in this section shall exempt the treasurer from any personal liability for the acceptance of personal or other nonguaranteed forms of payment.  History: [43-707A, added 1983, ch. 168, sec. 1, p. 475; am. 2006, ch. 255, sec. 1, p. 792; am. 2015, ch. 79, sec. 1, p. 200.]