reglab/statecodes huggingface dataset:
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS › Section 43-712 - DELINQUENT ASSESSMENTS — REDEMPTION OF LAND.

43-712. DELINQUENT ASSESSMENTS — REDEMPTION OF LAND. After delinquency and prior to three (3) years from the date of entry of such delinquency, and thereafter until assessment deed is issued by the treasurer, redemption of lands may be made by paying to the treasurer an amount equal to the delinquent assessments thereon, plus the penalty of two percent (2%) thereon, together with interest at the rate of one percent (1%) per month from the date of delinquency entry until paid. Upon redemption, the treasurer shall note the redemption on the delinquent list and shall issue a redemption certificate in triplicate, showing the name of the redemptioner, the amount paid in redemption, description of lands redeemed, year in which assessment was levied, and the delinquency entry number, delivering one (1) copy to the redemptioner, and in case the land being redeemed has been included in a list filed with the county recorder, he shall file one (1) copy with the county recorder of the county in which the land is located, and thereupon the county recorder shall enter the redemption opposite the corresponding entry in his record of delinquent assessments, for which service he shall be entitled to charge a fee as provided by section 31-3205, Idaho Code, which fee shall be added to the amount necessary for redemption paid by the redemptioner, and be transmitted to the county recorder by the district treasurer.
If the property on which the assessments are delinquent is not redeemed within the time hereinbefore limited, and if the assessment deed for the delinquency is made by the treasurer to the district, such property may nevertheless be redeemed by the owner thereof, or by any party in interest, up to the time a sale of the property is made by the board of directors and deed or contract for sale is delivered to the purchaser, by paying to the district treasurer the amount of all unpaid assessments levied or assessed against the said property to the time of redemption together with penalty and interest thereon and also by paying assessments for the year or years since the date of issuance of assessment deed to the district together with penalty and interest thereon, and all costs incurred for a sale of the property by the district, and the sum of two dollars ($2.00) for redemption deed from the district, and all other fees and charges for redemption otherwise prescribed by law. All assessments accruing against such property subsequent to the issuance of deed to the district shall be extended by the treasurer and be computed according to the authorized levies for the year or years to be extended. Upon payment to the district treasurer of the amounts required to be paid as herein provided, the district treasurer must issue a redemption deed to the redemptioner.
History:
[(43-712) C.S., sec. 4389E, as added by 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-712; am. 1937, ch. 110, sec. 2, p. 165; am. 1970, ch. 96, sec. 1, p. 243; am. 1984, ch. 174, sec. 1, p. 419; am. 2013, ch. 61, sec. 1, p. 136.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS › Section 43-729 - COLLECTION BY COUNTY OFFICERS — REVERSION TO PLAN OF COLLECTION BY DISTRICT TREASURER.

43-729. COLLECTION BY COUNTY OFFICERS — REVERSION TO PLAN OF COLLECTION BY DISTRICT TREASURER. Any district having made provision for such collection of district taxes by the county officers, and desiring to revert to the plan of collection of district taxes by the district treasurer, may do so by adopting a resolution revoking such former resolution providing for collection by the county officers and furnishing copy thereof to the county auditors of each county in which any part of the district lands are located, except that in the case of any district which may have entered into contract with any of the purchasers of its bonds or obligations, or their representatives, or with the United States, providing for collection by the county officers, or have caused to be printed or indorsed upon any of its bonds a statement that the collection of the funds for the payment of the principal or interest thereof, will be made by the county officers, then such resolution providing for collection by the county officers shall be irrevocable until such obligations of the district have been paid.
History:
[(43-729) 1923, ch. 178, part of 2d par. of sec. 1, p. 276; I.C.A., sec. 42-728.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS › Section 43-730 - CONTRACTS WITH CITIES, IRRIGATION LATERAL DISTRICTS OR OTHER ENTITIES IN LIEU OF CHARGES, LEVIES AND ASSESSMENTS.

43-730. CONTRACTS WITH CITIES, IRRIGATION LATERAL DISTRICTS OR OTHER ENTITIES IN LIEU OF CHARGES, LEVIES AND ASSESSMENTS. The board of directors of an irrigation district shall have the power to enter into a contract in writing with any city, irrigation lateral district or other entity whose boundaries or service area is situated within the boundaries of any irrigation district where water has been purchased, or is being furnished, or shall be furnished, for lands, property or use within the boundaries or service area of such city, irrigation lateral district or other entity by an irrigation district, whereby such city, irrigation lateral district or other entity shall become obligated to pay charges, levies and assessments now provided to be made pursuant to chapter 7, title 43, sections 43-701 through 43-729, Idaho Code, and amendments thereto in lieu of the directors of the irrigation district making said charges, levies and assessments.
History:
[(43-730) I.C.A., sec. 42-729, as added by 1937, ch. 128, sec. 1, p. 193; am. 1993, ch. 259, sec. 1, p. 890; am. 1997, ch. 402, sec. 1, p. 1279; am. 2014, ch. 71, sec. 6, p. 180.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS › Section 43-731 - WATER HELD IN TRUST.

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.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS › Section 43-732 - CERTAIN LANDS MAY BE ASSESSED AT DIFFERENT AMOUNTS — ADDITIONAL SERVICE CHARGE.

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.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 7 - LEVY AND COLLECTION OF ASSESSMENTS › Section 43-733 - ASSESSMENTS FOR MEASURES TO PROTECT DISTRICT FACILITIES.

43-733. ASSESSMENTS FOR MEASURES TO PROTECT DISTRICT FACILITIES. Notwithstanding any provision of title 43, Idaho Code, to the contrary, an irrigation district may determine that it is necessary to impose a special assessment to pay for physical structures or other work necessary to protect its facilities from harm caused by irrigation runoff or drainage from individual lands within the district that are on the district’s assessment book prepared under section 43-701, Idaho Code. The district may issue a special assessment on such lands to perform such protective work only if the district has adopted a bylaw or resolution authorizing a special assessment for protection of district facilities from irrigation runoff or drainage from such individual lands, after notice to the landowner. When an assessment for such protective work has been authorized, the district shall assess such individual lands that are the source of irrigation runoff or drainage, the cost of such protective measures, including the annual cost of maintenance of any necessary repairs or maintenance of such protective measures, in addition to the assessments that are levied for the delivery of water to the individual landowners, and the same provisions shall apply with regard to delinquent assessments, as in the case of assessments levied for the delivery of water. The special assessments authorized under this section are subject to review by the board of corrections under section 43-703, Idaho Code.
History:
[43-733, added 2015, ch. 123, sec. 1, p. 311.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 8 - REPOSSESSION OF WATER RIGHTS UPON ISSUANCE OF TAX DEED › Section 43-801 - TAX DEED — TITLE TO WATER RIGHTS — ELECTION OF DISTRICT.

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.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 8 - REPOSSESSION OF WATER RIGHTS UPON ISSUANCE OF TAX DEED › Section 43-802 - RIGHTS ESTABLISHED UPON ELECTION BY DISTRICT.

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.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 8 - REPOSSESSION OF WATER RIGHTS UPON ISSUANCE OF TAX DEED › Section 43-803 - NOTICE OF ELECTION BY DISTRICT — RESERVATION OF TITLE TO WATER RIGHT.

43-803. NOTICE OF ELECTION BY DISTRICT — RESERVATION OF TITLE TO WATER RIGHT. To constitute an election as provided in section 43-801, Idaho Code, the irrigation district shall, at least ten (10) days prior to the date of the issuance of tax deed to the county treasurer on behalf of any taxing unit, or at least ten (10) days prior to the date of any sale of real property acquired by a county on account of delinquent taxes, file with the county treasurer and the clerk of the board of county commissioners of the county a notice in writing, in substantially the following form:
"Notice is hereby given that …. irrigation district has elected to accept a cancellation of taxes in favor of said irrigation district and constituting part of the taxes delinquent upon which tax deed may or has issued and in lieu thereof to retain title to the water right for the purchase of which the assessments in favor of the irrigation district were levied. The property affected by this notice is described as follows, to wit:
(….)"
Upon the issuance of a tax deed to any lands within an irrigation district organized as aforesaid for delinquent taxes or a sale of any lands acquired by a county on account of delinquent taxes, the receipt of this notice by the county treasurer or the clerk of the board of county commissioners of the county, substantially in form as herein provided, shall be recorded in the chain of title of the subject real property and shall obligate the officer accepting a deed on behalf of a taxing unit and/or the officers executing a deed to lands acquired by the county for delinquent taxes, to reserve title to the water right and title to said water right shall thereupon vest in the irrigation district subject to redemption as hereinafter provided; provided, however, said irrigation district shall as a prerequisite to withdrawal of said water right from the lands and revesting thereof in said district, pay to the county the amount paid by the county to the state as state taxes levied against said lands from which said water right is to be withdrawn.
History:
[(43-803) 1931, ch. 34, sec. 3, p. 67; I.C.A., sec. 42-803; am. 1933, ch. 112, sec. 1, p. 178; am. 2007, ch. 161, sec. 1, p. 484.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 8 - REPOSSESSION OF WATER RIGHTS UPON ISSUANCE OF TAX DEED › Section 43-804 - REDEMPTION OR REPURCHASE OF WATER RIGHTS.

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.]