reglab/housing_qa huggingface dataset:
ID Code § 43-708 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-708 - DELINQUENT ASSESSMENTS — ENTRY ON ROLL — EFFECT — PENALTIES FOR DELINQUENCIES.

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.]
ID Code § 43-709 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-709 - DELINQUENT ASSESSMENTS — CERTIFICATE OF AMOUNT COLLECTED.

43-709. DELINQUENT ASSESSMENTS — CERTIFICATE OF AMOUNT COLLECTED. On or before the third Monday of January of each year succeeding the year in which the assessments were levied, the treasurer shall make his certificate to the secretary of the district showing the amount of such assessments collected into the several funds before date of delinquency and the amounts of such assessments which have become delinquent, and on or before the third Monday of July of such year the treasurer shall make a certificate to the secretary of the district showing the amounts of the second installments of such assessment which have been collected into the several funds before date of delinquency and the amounts of such second installments which have become delinquent.  History: [(43-709) C.S., sec. 4389B, added 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-709.]
ID Code § 43-710 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-710 - LIST OF DELINQUENCY ENTRIES WHERE REDEMPTIONS NOT MADE.

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.]
ID Code § 43-711 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-711 - DELINQUENCY LIST — FILING OF CERTIFIED COPY.

43-711. DELINQUENCY LIST — FILING OF CERTIFIED COPY. On or before the fourth Monday of July of the year succeeding the year in which such assessments were levied, the treasurer shall file a certified copy of the delinquency list as provided in the preceding section with the county recorder of the county in which the lands covered by the various delinquent assessments are located, which list shall be kept with the records of said county recorder in a book to be furnished by the district designated, "Record of Delinquent Assessments…. Irrigation District." Upon receiving such certified list, the recorder shall enter the same on his reception book and be entitled to a filing fee of twenty-five dollars ($25.00) therefor.  History: [(43-711) C.S., sec. 4389D, as added by 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-711; am. 2017, ch. 98, sec. 1, p. 246.]
ID Code § 43-713 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-713 - ALTERNATE SYSTEM OF PAYMENT IN INSTALMENTS OF DELINQUENT ASSESSMENTS OF DISTRICTS.

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.]
ID Code § 43-714 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-714 - RESTRICTING APPLICATION OF ALTERNATE SYSTEM OF PAYMENT.

43-714. RESTRICTING APPLICATION OF ALTERNATE SYSTEM OF PAYMENT. The provisions of this act shall not apply to irrigation districts which have arranged for the collection of the district assessments by county officers under the provisions of sections 43-728 to 43-730[, Idaho Code,] inclusive.  History: [43-714, added 1941, ch. 105, sec. 2, p. 187.]
ID Code § 43-714A (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-714A - DEFINITIONS.

43-714A. DEFINITIONS. Words and terms used in this chapter, unless the context otherwise requires, are defined as follows: (1) "District" means an irrigation district organized under the provisions of title 43, Idaho Code. (2) "Board" means the board of directors of a district. (3) "Treasurer" means the duly appointed officer of an irrigation district, and his or her deputies or employees. Such treasurer acts as ex officio tax collector for the purposes of this chapter. (4) The term "delinquent assessments" as herein used shall be deemed and construed to include all general and special assessments and charges for operation and maintenance, bond or loan contract payments, or other authorized expenditures, entered in irrigation district assessment rolls, not paid when due, and collectible in the manner provided in chapter 7, title 43, Idaho Code. (5) "Facsimile" means the reproduction or supplying of an exact copy from an original document. (6) "Party in interest" means a person or persons, partnership, corporation, business venture, or other entity that holds a recorded purchase contract, mortgage, deed of trust, or lease in and for the property for which a delinquency entry has been made. For purposes of notice requirements in this chapter, recording includes documents recorded in full or by memorandum providing notice thereof. (7) "Record owner or owners" means the person or entity in whose name or names the property stands upon the records in the county recorder’s office. Where the record owners are husband and wife at the time the notice described in section 43-717, Idaho Code, shall issue, notice to one (1) spouse shall be deemed and imputed as notice to the other spouse. (8) "Tax certificate" means a written assignment of a district’s right to a tax deed as provided in section 43-715, Idaho Code.  History: [43-714A, added 1994, ch. 144, sec. 1, p. 317; am. 2016, ch. 273, sec. 3, p. 753.]
ID Code § 43-715 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-715 - DELINQUENT ASSESSMENTS — SALE OF RIGHTS TO TAX DEED — PURCHASER’S RIGHTS AFTER REDEMPTION PERIOD.

43-715. DELINQUENT ASSESSMENTS — SALE OF RIGHTS TO TAX DEED — PURCHASER’S RIGHTS AFTER REDEMPTION PERIOD. (1) After the delinquency list has been filed with the county recorder and prior to the expiration of the period of redemption, the board may by written assignment convey its right to tax deed on any delinquency entry to any person paying to the treasurer the amount of such delinquency entry, together with the penalty and interest to the date of assignment as required in case of redemption. Whereupon, the treasurer shall note such assignment opposite the entry on his list of delinquency entries and in case of subsequent redemption thereof, he shall pay the amount so received in redemption to the assignee upon surrender of the tax certificate reassigned to the district; provided, however, that no assignment shall be made unless all prior assessments against the lands covered by such delinquency entry be first fully paid. (2) When the board exercises its discretionary assignment rights under subsection (1) of this section, any person shall be entitled to become a purchaser of the rights of the district in any unredeemed delinquency entry and the board shall make to the purchaser a proper tax certificate therefor upon receipt of said sums in cash. (3) After the expiration of the period of redemption, the owner of any tax certificate shall be entitled to tax deed thereon upon delivering to the treasurer his tax certificate from the district, with proper assignments from any previous owner; or, in case of the loss of the tax certificate, of satisfactory proof that he is the owner of the tax certificate; provided, that notice of the pending issuance of tax deed has been served as required by section 43-717, Idaho Code, and that, after compliance with section 43-719(1) or (2), Idaho Code, the board has directed the treasurer to issue the tax deed. Any tax certificate upon which tax deed has not been claimed by the owner of the tax certificate within two (2) years from the expiration of the period of redemption shall become null and void.  History: [(43-715) C.S., sec. 4389F, as added by 1925, ch. 128, sec. 1, p. 173; am. 1929, ch. 44, sec. 1, p. 53; I.C.A., sec. 42-713; am. 1994, ch. 144, sec. 2, p. 317; am. 2016, ch. 134, sec. 1, p. 398.]
ID Code § 43-716 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-716 - DELINQUENT ASSESSMENTS — ISSUANCE OF TAX DEED — GENERAL PROVISIONS.

43-716. DELINQUENT ASSESSMENTS — ISSUANCE OF TAX DEED — GENERAL PROVISIONS. If the property is not redeemed within three (3) years from the date of delinquency entry, the treasurer of the district or his successor in office must make to the district or to the owner of the tax certificate, a tax deed to the property. However, the district or the owner of the tax certificate shall not be entitled to a tax deed for such property until;[:] (1) a notice of pending issuance of tax deed be served, as required in section 43-717, Idaho Code; and (2) an affidavit of compliance be filed, as required in section 43-718, Idaho Code.  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.]
ID Code § 43-718 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-718 - AFFIDAVIT OF COMPLIANCE.

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 [a] fine of not more than three hundred dollars ($300).  History: [43-718, added 1994, ch. 144, sec. 5, p. 321.]
ID Code § 43-720 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-720 - TAX DEED — RECITALS — EFFECT AS EVIDENCE — TITLE CONVEYED.

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.]
ID Code § 43-721 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-721 - TAX DEED AS EVIDENCE.

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.]
ID Code § 43-722 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-722 - APPLICATION OF PRECEDING SECTIONS.

43-722. APPLICATION OF PRECEDING SECTIONS. The provisions of sections 43-708 to 43-718, inclusive, shall apply to all assessments of irrigation districts organized and existing under chapters 1 to 15, inclusive, of this title, which are levied in the year 1925 and subsequent years. Provided that the provisions of sections 43-708 to 43-718, inclusive, shall not apply to irrigation districts which have arranged for the collection of the district assessments by county officers under the provisions of sections 43-727 to 43-729, inclusive.  History: [(43-722) 1925, ch. 128, sec. 2, p. 173; am. 1927, ch. 140, sec. 1, p. 182; I.C.A., sec. 42-720.]
ID Code § 43-723 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-723 - APPLICATION OF SECTIONS REPLACED.

43-723. APPLICATION OF SECTIONS REPLACED. Sections 4391, 4395, 4396, 4397, 4398, and 4400 of the Compiled Statutes of Idaho, section 4390 as amended by House Bill 29; passed at this session of the legislature, and sections 4392, 4393, 4394 and 4401, as amended by this act, shall not apply to assessments levied in the year 1925 and subsequent years, but shall be continued in force and effect for the purpose of proceedings under any assessments levied prior to the year 1925.  History: [(43-723) 1925, ch. 128, sec. 7, p. 173; I.C.A., sec. 42-721.]
ID Code § 43-724 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-724 - TAX DEED — SHORT FORM.

43-724. TAX DEED — SHORT FORM. Upon the expiration of the period of redemption, the treasurer shall execute to the district or the holder and owner of any tax certificate a deed to the property described in said certificate, which deed shall recite that in consideration of the amount of tax (specifying the amount) for the year (naming the year) the treasurer transfers to the holder of said certificate the property therein described. Such deed shall be duly acknowledged by the treasurer and shall be bona fide evidence of the full compliance by the district and of all its officers with every act and thing required to be done as a condition to the issuance of said deed and of the full compliance with the law prerequisite to the execution of a valid tax deed and that the property has not been redeemed. Any number of descriptions of land in the same district may be included in one deed where the certificates are held by one (1) person, or the district.  History: [(43-724) C.S., sec. 4401-A, as added by 1931, ch. 61, sec. 1, p. 104; I.C.A., sec. 42-722.]
ID Code § 43-725 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-725 - STATE LANDS SUBJECT TO ASSESSMENT.

43-725. STATE LANDS SUBJECT TO ASSESSMENT. Lands belonging to the state to which an irrigation district has apportioned benefits pursuant to the provisions of this title shall be subject to the applicable provisions of this title for the levy and collection of assessments for such benefits.  History: [(43-725) 1903, p. 185, sec. 59; am. 1905, p. 378, sec. 1; reen. R.C., sec. 2439; am. 1917, ch. 164, sec. 1, subd. 2439, p. 493; reen. C.L., sec. 2415a; C.S., sec. 4402; I.C.A., sec. 42-723; am. 2017, ch. 63, sec. 1, p. 153.]
ID Code § 43-726 (2021)
2021 Idaho Code|Title 43 - IRRIGATION DISTRICTS|Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS|Section 43-726 - SALE FOR ASSESSMENTS — LIMITATION OF ACTIONS TO DETERMINE VALIDITY — TENDER.

43-726. SALE FOR ASSESSMENTS — LIMITATION OF ACTIONS TO DETERMINE VALIDITY — TENDER. Every action, suit or proceeding which may be commenced for the purpose of determining the validity of a tax deed, brought by the original owner of the land or his assigns against the grantee named in the tax deed or his assigns, or to quiet title against him or them, or to remove the cloud of the tax deed, or to recover the possession from the tax deed grantee in possession, in cases where the assessment for which the land was sold had been paid before the issuance of the tax deed or the land redeemed after the issuance of the tax deed, or the lands were not subject to taxation at the time of assessment shall be commenced within two (2) years from the date of the issuance of the tax deed; and in every such action, suit or proceeding, whether before or after the issuance of tax deed, the party claiming to be the owner as against the district or against a party claiming under the tax certificate or under the tax deed shall tender with the first pleading in such action, suit or proceeding, and pay into court at the time of filing the same, the amount of the purchase price for which such lands were sold, or the amount of the assessment, penalties and interest for which a tax deed was issued to the district, together with all taxes and assessments which have been paid by the purchaser or paid or assessed by the district on said land after issuance of the tax deed, together with interest thereon at the rate of ten per cent (10%) per annum from the respective time of payment of such sums up to the time of filing of such pleading, the same, or such portion thereof as the court shall find to be just, to be paid to the district or said purchaser, his heirs or assigns, in case the right or title of the district or said purchaser shall fail in such suit, action or proceeding.  History: [(43-726) C.S., sec. 4402A, as added by 1925, ch. 128, sec. 8, p. 173; am. 1929, ch. 44, sec. 2, p. 53; I.C.A., sec. 42-725; am. 1994, ch. 144, sec. 7, p. 323.]