reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1816 - ASSESSMENTS FOR CONSTRUCTION COSTS — REPAYMENT OF MONEY ADVANCED BY GOVERNMENT.

43-1816. ASSESSMENTS FOR CONSTRUCTION COSTS — REPAYMENT OF MONEY ADVANCED BY GOVERNMENT. Whenever any amount of money shall have been advanced by the United States for the construction of irrigation works, contemplated under the provisions of this title, by the authority of act of congress hereinbefore referred to, the taxing powers of the district, as provided in this title, shall be used to repay into the treasury of the United States the amount of money so advanced in the manner contemplated in this title, and as may be provided in such contract between the directors of said district and the United States; and such levies and assessments shall be made each year under the authority of the district as will return to the treasury of the United States the amount or proportion of such money advanced as may have been agreed to in such contract.
History:
[(43-1816) 1903, p. 150, sec. 15, as added by 1907, p. 484, sec. 1, subd. 15b; reen. R.C., sec. 2398; am. 1915, ch. 143, sec. 1, p. 304; compiled and reen. C.L. 167:16; C.S., sec. 4481; I.C.A., sec. 42-1816.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1817 - LEVY OF ASSESSMENT TO MEET PAYMENTS TO GOVERNMENT.

43-1817. LEVY OF ASSESSMENT TO MEET PAYMENTS TO GOVERNMENT. If the bonds of the district are not deposited with the United States as authorized in this chapter, it shall be the duty of the board at its regular meeting in September of each year to include as part of any levy or assessment authorized under section 43-704 an amount sufficient for all payments each year due or to become due the ensuing year to the United States under the terms of any such contract with the United States. When collected the assessment shall be paid into the district treasury and shall constitute a special fund to be called "U.S. contract fund of …. irrigation district."
Provided, however, that the board of directors of any irrigation district which shall have entered into a contract providing for payments to the United States under any of the Federal reclamation laws, at its option, at any meeting of said board of directors held prior to the first day of December of each year, may include such amount as part of any such levy or assessment, instead of at its said regular meeting in September; and, provided further, that said board of directors, at said meeting, at its option, may also adopt and enter a resolution authorizing a discount of not to exceed ten per cent (10%) for payment of such assessments in full on or before the third Monday of December of each year, and authorizing the levy of assessment in such an amount that said discount can be allowed without reducing collections below the required amount, in which case notice of such assessment or levy or resolution as to discount shall be promptly published once a week for two (2) consecutive weeks in a newspaper published in the county or counties in which the district is located.
History:
[(43-1817) R.C., secs. 2386, 2410; am. 1915, ch. 143, secs. 4, 8, p. 304; reen. C.L., sec. 167:17; C.S., sec. 4482; I.C.A., sec. 42-1817; am. 1941, ch. 152, sec. 1, p. 306; am. 1949, ch. 192, sec. 1, p. 409.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1818 - LIEN OF ASSESSMENTS.

43-1818. LIEN OF ASSESSMENTS. All assessments shall be liens against the property assessed from and after the first Monday in March of any year. The lien for the payments due the United States under any contract between the district and the United States, accompanying which bonds have not been deposited with the United States, shall be a preferred lien to that of any issue of bonds or any series of any issue, subsequent to the date of such contract, and such lien shall not be removed until the assessments are paid or the property sold for the payment thereof.
History:
[(43-1818) R.C., sec. 2411; am. 1915, ch. 143, sec. 9, p. 304; reen. C.L. 167:18; C.S., sec. 4483; I.C.A., sec. 42-1818.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1819 - PAYMENT OF ASSESSMENTS — WHEN DELINQUENT.

43-1819. PAYMENT OF ASSESSMENTS — WHEN DELINQUENT. In districts which have prior to such assessment entered into contracts with the United States requiring payments to the United States on or before December first of that year, on or before the first day of November the secretary must deliver the assessment book to the treasurer of the district, who shall within ten (10) days publish a notice in a newspaper published in each county in which any portion of the district may lie, that said assessments are due and payable and will become delinquent at six o’clock p.m. on the last Monday of November next thereafter, and also the time and places at which the payments of the assessments may be made, which notice shall be published for the period of two (2) weeks. The treasurer must attend at the times and places specified in the notice, to receive assessments, which must be paid in lawful money of the United States; he must mark the date of payment of any assessment in the assessment book opposite the name of the person paying and give a receipt to such person specifying the amount of the assessment and the amount paid with a description of the property assessed. On the last Monday of November at six o’clock p.m., of each year, all unpaid assessments for the preceding year are delinquent.
History:
[(43-1819) R.C., sec. 2412; am. 1915, ch. 88, p. 206; compiled and reen. C.L. 167:19; C.S., sec. 4484; I.C.A., sec. 42-1819.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1820 - MAINTENANCE OF CONSTRUCTED WORKS.

43-1820. MAINTENANCE OF CONSTRUCTED WORKS. The works constructed under the provisions of such contract with the United States shall be controlled and administered by the district in accordance with the provisions of said act of congress and the regulations thereunder.
History:
[(43-1820) 1903, p. 150, sec. 15, as added by 1907, p. 484, sec. 1; reen. R.C., sec. 2398; reen. 1915, ch. 143, sec. 1, part of subd. 2398, p. 304; reen. C.L. 167:20; C.S., sec. 4485; I.C.A., sec. 42-1820.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1821 - CONTRACT OF MAINTENANCE — LEVY OF ASSESSMENTS.

43-1821. CONTRACT OF MAINTENANCE — LEVY OF ASSESSMENTS. In cases where the United States has constructed irrigation works, canals and laterals under the provision of the Act of Congress of June 17, 1902, known as the reclamation act, or acts amendatory and supplementary thereto, within the boundaries of an irrigation district, or for the irrigation of lands within an irrigation district organized either before or after the construction of said works, the board of directors of said irrigation district may enter into a contract with the United States to care for, operate and maintain the said works, or parts thereof, and may levy assessments for the purpose of such operation and maintenance of said works, and collect the same in the same manner as in this chapter provided.
History:
[(43-1821) Part of R.C., sec. 2398; am. 1915, ch. 143, sec. 1, p. 304; reen. C.L. 167:21; C.S., sec. 4486; I.C.A., sec. 42-1821.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1822 - RESOLUTION CONCERNING MAINTENANCE ASSESSMENTS.

43-1822. RESOLUTION CONCERNING MAINTENANCE ASSESSMENTS. The board of directors of any irrigation district which shall have entered into a contract or contracts with the United States may, by passing a resolution to that effect and the publication thereof for at least two (2) weeks in a newspaper published in the county in which the greater portion of the lands of the district are located, provide for the levy and collection of assessments for operation and maintenance purposes as hereinafter provided and so fix the dates of such levy, assessment and delinquency that such separate operation and maintenance charge and the assessment therefor will become delinquent on the first day of March next following such levy and assessment.
History:
[(43-1822) 1917, ch. 83, part of sec. 1, p. 296; reen. C.L. 167:22; C.S., sec. 4487; am. 1921, ch. 87, sec. 1, p. 164; I.C.A., sec. 42-1822.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1823 - ANNUAL MAINTENANCE ASSESSMENT.

43-1823. ANNUAL MAINTENANCE ASSESSMENT. Each year thereafter, unless such resolution be revoked by a later resolution duly passed and published in like manner, the board of directors of such district shall at the regular meeting of such board on the first Tuesday in December levy and apportion the operation and maintenance assessments as hereinafter provided.
History:
[(43-1823) 1917, ch. 83, part of sec. 1, p. 296; reen. C.L. 167:23; C.S., sec. 4488; am. 1921, ch. 87, sec. 2, p. 164; I.C.A., sec. 42-1823.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1824 - BASIS OF ASSESSMENT.

43-1824. BASIS OF ASSESSMENT. Such operation and maintenance assessment shall be apportioned pursuant to the provisions of section 5 of the Act of Congress of August 13, 1914, known as the reclamation extension act, upon the basis of the number of acre-feet of water delivered during the preceding irrigation season but with a minimum charge upon each acre of irrigable land whether irrigated or not for delivery of not less than one (1) acre-foot of water.
History:
[(43-1824) 1917, ch. 83, part of sec. 1, p. 296; reen. C.L. 167:24; C.S., sec. 4489; I.C.A., sec. 42-1824.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1825 - NOTICE OF ASSESSMENT.

43-1825. NOTICE OF ASSESSMENT. The secretary of the district must, on or before the first day of February, deliver the assessment book or books containing the record of such separate operation and maintenance assessment to the treasurer of the district who shall, within ten (10) days, forward by mail to each landowner or entryman, at his last known post-office address as shown by the records of such district, a notice stating the amount assessed against his lands, and that said assessment is due and payable and will become delinquent at six o’clock p.m., on the first day of the following March and also the times and places when and at which assessments will be received.
History:
[(43-1825) 1917, ch. 83, part of sec. 1, p. 296; reen. C.L. 167:25; C.S., sec. 4490; am. 1921, ch. 87, sec. 3, p. 164; I.C.A., sec. 42-1825.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1826 - PAYMENT OF ASSESSMENT.

43-1826. PAYMENT OF ASSESSMENT. The treasurer of the district must attend at the times and places specified in the notice to receive assessments which must be paid in lawful money of the United States. He must mark the date of payment of any assessment in the assessment book opposite the name of the person paying and give a receipt to such person specifying the amount of the assessment and the amount paid with a description of the property assessed.
History:
[(43-1826) 1917, ch. 83, part of sec. 1, p. 297; reen. C.L. 167:26; C.S., sec. 4491; am. 1921, ch. 87, sec. 4, p. 164; I.C.A., sec. 42-1826.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1827 - CANCELLATION OF OPERATION AND MAINTENANCE ASSESSMENTS.

43-1827. CANCELLATION OF OPERATION AND MAINTENANCE ASSESSMENTS. The board of directors of any irrigation district which has entered, or may hereafter enter, into a contract with the United States for the operation of the irrigation works of any federal reclamation project, may cancel any operation or maintenance assessment levied against any land where the appurtenant water right has been or may hereafter be canceled by the United States for nonpayment of construction charges.
History:
[(43-1827) C.S., sec. 4491A, as added by 1931, ch. 37, sec. 1, p. 71; I.C.A., sec. 42-1827.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1828 - DISCOUNT FOR PROMPT PAYMENT — PENALTIES FOR DELINQUENCY.

43-1828. DISCOUNT FOR PROMPT PAYMENT — PENALTIES FOR DELINQUENCY. Pursuant to the provisions of section 6 of said reclamation extension act, if said operation and maintenance charge or assessment is paid on or before the date when due there shall be a discount of five per cent (5%) of such charge, but if such charge is unpaid on the first day of the third calendar month thereafter a penalty of one per cent (1%) of the amount unpaid shall be added thereto, and thereafter an additional penalty of one per cent (1%) of the amount unpaid shall be added on the first day of each calendar month if such charge and penalties shall remain unpaid and no water shall be delivered to the land of any landowner or entryman who shall be in arrears for more than one (1) calendar year for the payment of any charge for operation and maintenance, or any annual construction charge and penalties. In districts coming under this act the penalties herein provided shall, in the matter of such district operation and maintenance assessments, be a substitute for and take the place of the penalties and interest provided in section 4401 of Idaho Compiled Statutes.
History:
[(43-1828) 1917, ch. 83, part of sec. 1, p. 297; reen. C.L. 167:27; C.S., sec. 4492; I.C.A., sec. 42-1828.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1829 - RESERVOIRS CONSTRUCTED BY GOVERNMENT — POWER OF DISTRICT TO ACQUIRE AND DISPOSE OF RIGHTS THEREIN.

43-1829. RESERVOIRS CONSTRUCTED BY GOVERNMENT — POWER OF DISTRICT TO ACQUIRE AND DISPOSE OF RIGHTS THEREIN. The board of directors of an irrigation district organized under the laws of the state of Idaho may, when authorized by the qualified electors of the district, who are residents of the district and holders of title, or evidence of title, to the land in the district, at an election held for that purpose, after notice, as provided in section 43-1830[, Idaho Code], acquire, hold and own on behalf of the irrigation district storage rights, capacity, water and water rights in reservoirs constructed by the United States government in cooperation with the district to be disposed of as hereinafter provided.
History:
[(43-1829) 1925, ch. 72, sec. 1, p. 106; I.C.A., sec. 42-1829.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1830 - DISTRICT RIGHTS IN GOVERNMENT RESERVOIR — ALLOTMENT OR SALE — TERMS OF SALE — ELECTION.

43-1830. DISTRICT RIGHTS IN GOVERNMENT RESERVOIR — ALLOTMENT OR SALE — TERMS OF SALE — ELECTION. The rights referred to in section 43-1829[, Idaho Code,] may be disposed of by the board of directors by pro rata allotment to the lands in the district, or by sale for use within or outside of the district: provided, however, that the price at which such water or water rights are sold shall not exceed the actual cost at which the same was acquired by the vendor district together with interest, at not to exceed seven per cent (7%) per annum, on such cost for the period of time between district’s investment in such water or water rights and the date of sale: and, provided further, that the qualified electors of the district who are residents of the district and holders of title or evidence of title to land in the district shall first authorize the disposal thereof at an election called for that purpose which may be held on the date of the annual election of directors, or on such other date as shall be determined by the board of directors.
Notice of such election must be given by posting a notice in three (3) public places in each election precinct in said district, at least four (4) weeks before the date of said election, and the publication thereof for the same length of time in some newspaper published in the district, and in case no paper is published in the district, then in a paper published in each of the counties in which the district or any part thereof is located. Such notice must specify the time for holding said election and the manner in which it is proposed to dispose of the rights. Said election must be held and the results thereof determined and declared in all respects as nearly as practicable in conformity with chapter 4 of this title, governing bond elections: provided, that no informality in conducting such election shall invalidate the same, if the election shall have been otherwise correctly conducted. At such election the ballot shall contain the words: "Disposal of Rights–Yes"; "Disposal of Rights–No," or other words equivalent thereto. If a majority of the votes cast are "Disposal of Rights–Yes," the board of directors shall dispose of said rights according to the proposal submitted. If more than a majority of the votes cast are "Disposal of Rights–No," the result shall be so declared and entered of record.
History:
[(43-1830) 1925, ch. 72, sec. 2, p. 106; I.C.A., sec. 42-1830.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1831 - DISTRICTS EMBRACING LANDS SUBJECT TO FEDERAL LIENS — NEW AND AMENDED CONTRACTS WITH UNITED STATES.

43-1831. DISTRICTS EMBRACING LANDS SUBJECT TO FEDERAL LIENS — NEW AND AMENDED CONTRACTS WITH UNITED STATES. Any irrigation district now or hereafter organized under the laws of the state of Idaho and embracing lands subject to liens, charges or assessments for money owing the United States for water made available therefor through the construction of irrigation works, or otherwise, by the United States reclamation service, shall have power, through its board of directors, to extend the time for the payment of such indebtedness and to otherwise change and modify the time and manner of payment and the amount to be paid to the extent permitted under acts of congress and under any rule, regulation or contract of the department of the interior appertaining thereto and to that end the board of directors of any such district may amend or modify any existing contract with the United States or may enter into a new contract and may change, adjust, readjust and otherwise modify the liens, charges and assessments theretofore made against such lands and may cancel taxes theretofore levied by said irrigation district, including delinquent tax certificates still held by the district, and may do any and all things necessary to carry out such amended or new contract in accordance with such acts of congress: provided, that no contract with the United States for any of the purposes herein set forth shall be binding unless ratified by two-thirds (2/3) of the voters voting at an election to be held for that purpose in the manner provided by law for the ratification of contracts between irrigation districts and the United States.
History:
[(43-1831) 1925, ch. 147, sec. 1, p. 257; I.C.A., sec. 42-1831.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1832 - APPORTIONMENT OF BENEFITS UNDER NEW CONTRACT.

43-1832. APPORTIONMENT OF BENEFITS UNDER NEW CONTRACT. The board of directors of any such irrigation district shall apportion the amount owing the United States to the lands of the district under such amended or new contract, and such apportionment of benefits shall be made by the board and such amended or new contract and the apportionment of benefits thereunder shall be confirmed by the district court in the manner provided by statute for the apportionment of benefits under a bond issue and for the confirmation of such contracts and apportionments of benefits.
History:
[(43-1832) 1925, ch. 147, sec. 2, p. 257; I.C.A., sec. 42-1832.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1833 - DETERMINATION OF ANNUAL LEVIES UNDER NEW CONTRACT.

43-1833. DETERMINATION OF ANNUAL LEVIES UNDER NEW CONTRACT. Annual levies under such amended or new contract for the purpose of making payments due the United States may be made by the board of directors either before or after judicial confirmation of such apportionment of benefits upon the basis of the gross annual acre income of the lands of the district or divisions thereof, or the classes of lands therein, as such gross average annual acre income is determined by the secretary of the interior, until the amount apportioned against each tract has been fully paid and such annual levies shall include an amount sufficient to meet estimated delinquencies and any deficiency in collections arising from delinquencies in the assessments of the previous year or years for such purpose: provided, that no annual levies in excess of the levies which would have been required under prior contracts and apportionments shall be made prior to judicial confirmation of such new apportionment.
History:
[(43-1833) 1925, ch. 147, sec. 3, p. 257; I.C.A., sec. 42-1833.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 18 - COOPERATION WITH FEDERAL GOVERNMENT › Section 43-1834 - LEVIES OR ASSESSMENTS ON DIFFERENT CLASSES OF LAND.

43-1834. LEVIES OR ASSESSMENTS ON DIFFERENT CLASSES OF LAND. Annual levies for the purpose of making payments due or to come due to the United States in irrigation districts for which water is furnished by the United States under a contract or contracts made pursuant to acts of congress which authorize longer terms of payment for one (1) class of lands than for others, may be made by the board of directors in a manner to conform to the terms of payment authorized by such act or acts of congress and the contract or contracts made thereunder, and the annual levies or assessments on different classes of lands having different periods for completion of payment of construction costs in such districts may be on the basis of a different proportion of the list and apportionment of benefits, for each class having a different period for completion of payment and in harmony with the requirements of such acts of congress and the contract or contracts made by the district thereunder.
History:
[(43-1834) 1925, ch. 147, sec. 3-A, as added by 1929, ch. 9, sec. 1, p. 11; I.C.A., sec. 42-1834.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1901 - AUTHORITY CONFERRED.

43-1901. AUTHORITY CONFERRED. In addition to other powers and authorities any irrigation district now or hereafter organized under the laws of Idaho and having a contract or hereafter contracting with the United States under the Federal Reclamation Law (being the act of June 17, 1902 (32 Stat. 388) and acts amendatory thereof or supplemental thereto) may (a) contract with the United States or an agency of the state of Idaho for the construction, operation and maintenance of a domestic or irrigation water system, and (b) enter into such other obligations and do such other things as are incidental to the construction and operation and maintenance of such system and (c) make provisions for the operation and maintenance of a garbage disposal program for the benefit of the residents. The cost of operation and maintenance of such garbage disposal program shall be paid from the district’s current expense fund. Service through such system may be provided both to lands within the district and to other lands that the district’s board of directors determines can be served feasibly and economically. Any irrigation district contracting with an agency of the state of Idaho shall not be required to have a contract with the United States under the Federal Reclamation Law, as cited above.
History:
[(43-1901) 1946 (1st E.S.), ch. 3, sec. 1, p. 4; am. 1953, ch. 108, sec. 1, p. 142; am. 1974, ch. 86, sec. 1, p. 1177.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1902 - METHOD OF MAKING CONTRACT.

43-1902. METHOD OF MAKING CONTRACT. The making of any contract under this act obligating a district to repay construction costs shall be authorized by the board of directors and the voters of the district in substantially the same manner as is provided with respect to contracts with the United States for repayment of the cost of irrigation works.
History:
[(43-1902) 1946 (1st E.S.), ch. 3, sec. 2, p. 4.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1903 - TOLLS AND CHARGES — HANDLING OF FUNDS.

43-1903. TOLLS AND CHARGES — HANDLING OF FUNDS. A district, acting through its board of directors, shall have the power in connection with a domestic water system undertaken under this act: (a) to establish periodic tolls and charges for domestic water service adequate to meet its contract obligations, all other expenses incurred in the construction, operation and maintenance of such a system, and to maintain such reserves as are reasonable to assure continuous and efficient domestic water service; (b) to require the payment of such tolls and charges in advance of the delivery of water; (c) to fix the delinquency dates for tolls and charges and the penalties for failure to pay before delinquency, penalties not to exceed twelve per cent (12%) per annum of the delinquent amounts; and (d) to handle and account for the domestic water system funds in such manner as may be required by contract with the United States.
History:
[(43-1903) 1946 (1st E.S.), ch. 3, sec. 3, p. 4.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1904 - LIENS FOR TOLLS AND CHARGES — RECORDING — DURATION — ENFORCEMENT.

43-1904. LIENS FOR TOLLS AND CHARGES — RECORDING — DURATION — ENFORCEMENT. (a) A district may establish liens for delinquent tolls and charges hereunder and penalties incidental thereto in the following manner: On or after the date of delinquency with respect to tolls or charges established with respect to a given parcel of land, the district may file with the county recorder of the county where the land is situated, a statement of the amounts delinquent and of the penalties accruing thereon. Such statement shall: describe in general terms the service for which the amounts are due, describe in terms sufficient for identification the lands for which the tolls or charges were established, give the name of the owner or reputed owner and name the district to which the amounts are due; and the statement shall be verified by the oath of the district through its attorney or agent to the effect that it is believed to be correct and just. From the filing of such statement the district shall have a lien for the delinquent amounts together with the accruing penalties thereon on the lands on account of which the tolls and charges in question were established.
(b) The county recorder must record such statements in a book kept by him for such purpose. The record must be indexed in the manner provided by law for the indexing of deeds and other conveyances. Fees for these services by the recorder shall be the same as are allowed by law for recording deeds and other instruments.
(c) No lien hereunder shall continue for two (2) years from the filing of the statement unless proceedings are commenced in a proper court within that time for the enforcement of such lien.
(d) District courts shall have jurisdiction of civil actions for the enforcement of the liens herein provided, and such actions may embrace one or more parcels of land and one or more landowners or reputed landowners. Allowable costs shall include the amounts paid for filing and recording the claim and reasonable attorney’s fees. Except as otherwise provided in this act, the provisions of the Idaho laws relating to civil actions, new trials and appeals are applicable to and constitute the rules of practice in proceedings under this act.
(e) Nothing in this section 4 shall be construed to affect the right of a district to any other remedy available to it.
History:
[(43-1904) 1946 (1st E.S.), ch. 3, sec. 4, p. 4.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1905 - ASSESSMENTS AND CHARGES AGAINST BENEFITED LANDS.

43-1905. ASSESSMENTS AND CHARGES AGAINST BENEFITED LANDS. In addition to all other powers and authorities of any irrigation district now or hereafter organized under the laws of the state of Idaho, such irrigation district may, in connection with any contract with the United States under the Federal Reclamation Law (being the act of June 17, 1902 (32 Stat. 388) and acts amendatory thereof or supplemental thereto) for the construction, operation or maintenance of a domestic water system, together with an irrigation system, provide for the apportionment of benefits and make charges for either or both, including the levy of an annual assessment, on any bases permitted or required by the Federal Reclamation Law and by such contract, including, without limitation by reason of this enumeration, a plan in the case of a district embracing substantial areas devoted to suburban residences, under which such district is required to establish total annual assessments and charges against benefited lands for both construction payments and operation and maintenance costs, which are to be proportional, as nearly as practicable, to the relative repayment ability of the various sized operating units in single ownership, to which irrigation service is provided.
History:
[(43-1905) 1946 (1st E.S.), ch. 4, sec. 1, p. 6.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1906 - SHORT TITLE.

43-1906. SHORT TITLE. Sections 43-1907 through 43-1920, Idaho Code, may be cited as the "Irrigation District Domestic Water System Revenue Bond Act."
History:
[43-1906, added 1988, ch. 299, sec. 1, p. 945.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1907 - GRANT OF AUTHORITY.

43-1907. GRANT OF AUTHORITY. Any irrigation district acquiring, constructing, reconstructing, improving, bettering or extending any works pursuant to this act, shall manage the works in the most efficient manner consistent with sound economy and public advantage, to the end that the services of the works shall be furnished at the lowest possible cost. No irrigation district shall operate any works primarily as a source of revenue to the district, but shall operate all such works for the use and benefit of those served by the works and for the promotion of the welfare and for the improvement of the health, safety, comfort and convenience of the inhabitants of the irrigation district.
History:
[43-1907, added 1988, ch. 299, sec. 2, p. 945.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1908 - DEFINITIONS.

43-1908. DEFINITIONS. For the purpose of sections 43-1907 through 43-1920, Idaho Code:
(a) "District" means irrigation districts.
(b) "Qualified elector" means any person, eighteen (18) years of age or older, possessing the qualifications required of electors under the general laws of this state, who at the time of the election has resided within the district for at least thirty (30) days.
(c) "Water system" includes reservoirs, storage facilities, water mains, conduits, aqueducts, pipelines, pumping stations, filtration plants, and all appurtenances and machinery necessary or useful for obtaining, storing, treating, purifying or transporting water for domestic uses or purposes.
(d) "Works" include water systems.
History:
[43-1908, added 1988, ch. 299, sec. 3, p. 945.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1910 - SUPERVISION OF WORKS.

43-1910. SUPERVISION OF WORKS. The construction, acquisition, improvement, equipment, custody, operation and maintenance of any works under the provisions of sections 43-1906 through 43-1920, Idaho Code, and the collection of revenues therefrom for the service rendered thereby shall be under the supervision and control of the governing body of the district.
History:
[43-1910, added 1988, ch. 299, sec. 5, p. 946.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1911 - WORKS TO BE SELF-SUPPORTING.

43-1911. WORKS TO BE SELF-SUPPORTING. The directors of the district issuing bonds pursuant to this act shall prescribe and collect reasonable rates, fees, tolls or charges for the services, facilities and commodities furnished by the works, and shall revise such rates, fees, tolls or charges from time to time, to provide that all works shall be and always remain self-supporting. The rates, fees, tolls or charges prescribed shall be such as will produce revenue at least sufficient (a) to pay when due, all bonds and interest thereon for the payment of which the revenue is or shall have been pledged, charged or otherwise encumbered including reserves therefor, and (b) to provide for all expenses of operation and maintenance of the works, including reserves therefor.
History:
[43-1911, added 1988, ch. 299, sec. 6, p. 947.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1912 - USE OF WORKS — REVENUE.

43-1912. USE OF WORKS — REVENUE. Any district issuing bonds under this act for the acquisition, construction, reconstruction, improvement, betterment or extension of any works, shall have the right to appropriate, apply or expend the revenue of the works for the following purposes: (a) to pay when due all bonds and interest thereon, for the payment of which the revenue is or shall have been pledged, charged or otherwise encumbered, including reserves therefor; (b) to provide for all expenses of operation, maintenance, replacement and depreciation of the works, including reserves therefor; (c) to pay and discharge notes, bonds or other obligations and interest thereon, not issued under this act for the payment of which the revenue of the works may have been pledged, charged or encumbered; (d) to pay and discharge notes, bonds or other obligations and interest thereon which do not constitute a lien, charge or encumbrance on the revenue of such works, which may have been issued for the purpose of financing the acquisition, construction, reconstruction, improvement, betterment or extension of the works; and (e) provide a reserve for improvements to the works. Unless and until full and adequate provision has been made for the foregoing purposes, no district shall have the right to transfer the revenue of works to its general fund.
History:
[43-1912, added 1988, ch. 299, sec. 7, p. 947.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1913 - PRELIMINARY EXPENSES.

43-1913. PRELIMINARY EXPENSES. The district may provide for the payment of all necessary preliminary expenses actually incurred in the making of surveys, estimates of costs and revenues, employment of engineers and other employees, making of notices, taking of options, legal and clerical help and all other expenses necessary to be made and paid prior to the authorization for the issuance of revenue bonds, provided, that no such expenditures shall be made or paid unless an appropriation has been made therefor in the same manner as is required by law for district funds. Any funds so expended by the district shall be fully reimbursed and repaid to the district out of the sale of the revenue bonds before any other disbursements are made therefrom, and the amount so advanced by the district to pay the preliminary expenses shall be a first charge against the proceeds resulting from the sale of the revenue bonds until the same has been repaid as herein provided.
History:
[43-1913, added 1988, ch. 299, sec. 8, p. 948.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1914 - RESOLUTION PRIOR TO CONSTRUCTION — ELECTION.

43-1914. RESOLUTION PRIOR TO CONSTRUCTION — ELECTION. Before any district shall construct or acquire any works under this act, the directors of the district shall enact a resolution or resolutions which shall: (a) set forth a brief and general description of the works, and if the same are to be constructed, a reference to the preliminary report or plans and specifications which shall theretofore have been prepared and filed by an engineer chosen for that purpose; (b) set forth the cost thereof estimated by the engineer chosen as aforesaid; (c) order the construction or acquisition of the works; (d) direct that revenue bonds of the district shall be issued pursuant to this act in an amount as may be necessary to pay the cost of the works; and (e) contain other provisions as may be necessary in the proposal.
The resolution shall be passed and approved as provided by law for the enactment of general resolutions, but the district shall not, without the assent of a majority of the qualified electors voting at an election to be held for that purpose, issue revenue bonds for the purpose of providing funds to own, purchase, construct, extend or equip, within and without the corporate limits of the district, any works, the principal and interest of which to be paid solely from the revenue derived from rates and charges for the use of, and the service rendered by the works.
The resolution shall provide for the holding of an election and the giving of notice thereof by publication in the official newspaper of the district, the publication to be once a week for two (2) successive weeks prior to the election. The notice of election shall set forth the purpose of the resolution, the amount of bonds authorized by it, the maturity dates of the bonds, the maximum rate of interest they shall draw, the voting places, the hours between which the polls will be open and the qualifications of voters who may vote thereat. The election shall be conducted as are other district elections, provided, that any qualified elector shall be entitled to vote in the election, the provisions of section 43-111, Idaho Code, notwithstanding. The voting at the election must be by ballot, and the ballots used shall be worded substantially as follows:
In favor of issuing revenue bonds for the purposes provided by Resolution No……..
Against the issuance of revenue bonds for the purposes provided by Resolution No……..
If, at the election, a majority of the qualified electors, voting at the election, vote in favor of issuing the revenue bonds, then the district may issue the bonds and create indebtedness or liability in the manner and for the purpose specified in the resolution.
History:
[43-1914, added 1988, ch. 299, sec. 9, p. 948.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1915 - BONDS — FORM — CONDITIONS.

43-1915. BONDS — FORM — CONDITIONS. All revenue bonds issued under authority of this act shall be sold, executed and delivered in the same manner as provided by the municipal bond law for the sale of general obligation bonds, except that issues of revenue bonds may, in the discretion of the directors, be sold at a private sale without advertising the same at competitive bidding and at a price above, at, or below par. The resolution authorizing the issuance of bonds shall prescribe the form of bonds. The bonds shall bear interest at a rate or rates, payable annually, or at lesser intervals as may be prescribed by resolution; may be in one (1) or more series, bear the date or dates, mature at the time or times, and be redeemable before maturity at the option of the district; may be payable in the medium of payment, at the place or places, may carry registration privileges, may be subject to the terms of redemption, may contain the terms, covenants and conditions, and may be in the form as the resolution may provide. Pending preparation of the bonds, interim certificates in the form and with the provisions as the directors may determine may be issued. Bonds and interim certificates shall be fully negotiable within the meaning of and for all the purposes of the negotiable instruments law.
Notwithstanding the provisions of the municipal bond law, the governing body in any proceedings authorizing bonds under this act may:
(a) Provide for the initial issuance of one (1) or more bonds aggregating the amount of the entire issue;
(b) Make such provision for installment payments of the principal amount of any bond as it may consider desirable;
(c) Further make provision in any proceedings for the manner and circumstances in and under which any bond may in the future, at the request of the holder thereof, be converted into bonds of smaller denominations.
History:
[43-1915, added 1988, ch. 299, sec. 10, p. 949.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1916 - BONDS — ISSUANCE — TERMS AND CONDITIONS.

43-1916. BONDS — ISSUANCE — TERMS AND CONDITIONS. Whenever revenue bonds are authorized to be issued, the district directors shall by resolution provide for the issuance thereof. The resolution authorizing the issuance of revenue bonds, for the purpose authorized, shall contain covenants as to:
(a) The purpose or purposes to which the proceeds of the sale of the bonds may be applied and the use and disposition thereof;
(b) The use and disposition of the revenue of the works for which the bonds are to be issued, including the creation and maintenance of reserves;
(c) The issuance of other or additional bonds payable from the revenue of the works;
(d) The operation and maintenance of works;
(e) The insurance to be carried thereon, the use and disposition of insurance moneys;
(f) Books of account and inspection and audit thereof; and
(g) The terms and conditions upon which the holders thereof or any trustee therefor shall be entitled to the appointment of a receiver which receiver may enter and take possession of works, operate and maintain the same, prescribe rates, fees, tolls or charges and collect, receive and apply all revenue thereafter arising therefrom in the same manner as the district itself might do. The provisions of this section and of any resolution shall be a contract with the holder of the bonds and the duties of the district and its commissioners under this section and under the resolution, shall be enforceable by the holder by mandamus or other appropriate suit, action or proceedings at law or in equity.
History:
[43-1916, added 1988, ch. 299, sec. 11, p. 950.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1917 - VALIDITY OF BONDS.

43-1917. VALIDITY OF BONDS. Any resolution authorizing bonds may provide that the bonds shall contain a recital that they are issued pursuant to the irrigation district domestic water system revenue bond act, which recital shall be conclusive evidence of their validity and of the regularity of their issuance.
History:
[43-1917, added 1988, ch. 299, sec. 12, p. 950.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1918 - LIEN OF BONDS.

43-1918. LIEN OF BONDS. All bonds of the same issue shall, subject to the prior and superior rights of outstanding bonds, claims or obligations, have prior and paramount lien on the revenue of the works for which the bonds have been issued, except that where provision is made in the resolution authorizing any issue or series of bonds for the issuance of additional bonds in the future on a parity therewith pursuant to procedures or restrictions provided in the resolution, additional bonds may be issued in the future on a parity with the issue or series in the manner so provided in the resolution. All bonds of the same issue shall be equally and ratably secured without priority by reason of number, date of bonds, date of sale, date of execution, or date of delivery, by a lien on revenue in accordance with the provisions of the irrigation district domestic water system revenue bond act and the resolution authorizing bonds.
History:
[43-1918, added 1988, ch. 299, sec. 13, p. 950.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1919 - DISTRICT NOT LIABLE ON BONDS.

43-1919. DISTRICT NOT LIABLE ON BONDS. Bonds issued pursuant to the irrigation district domestic water system revenue bond act shall not be a debt of the district and the district shall not be liable thereon, nor shall they be payable out of any funds other than the revenue pledged to the payment thereof. Each bond issued under the irrigation district domestic water system revenue bond act shall recite, in substance, that the bond, including interest thereon, is payable solely from the revenue pledged to the payment thereof. Bonds may be issued under the irrigation district domestic water system revenue bond act notwithstanding and without regard to any limitation or restriction on the amount or percentage of indebtedness, or of outstanding obligations of a district.
History:
[43-1919, added 1988, ch. 299, sec. 14, p. 951.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 19 - DOMESTIC WATER SYSTEMS — CONTRACTS WITH UNITED STATES › Section 43-1920 - WORKS AND BONDS EXEMPT FROM TAXATION.

43-1920. WORKS AND BONDS EXEMPT FROM TAXATION. As long as a district shall own any works, the property and revenue of the works shall be exempt from taxation. Bonds issued under the irrigation district domestic water system revenue bond act and the income therefrom shall be exempt from taxation, except transfer and estate taxes.
History:
[43-1920, added 1988, ch. 299, sec. 15, p. 951.]
2023 Idaho Code › Title 43 - IRRIGATION DISTRICTS › Chapter 20 - PROVISIONS APPLICABLE TO IRRIGATION DISTRICTS AND DRAINAGE DISTRICTS › Section 43-2001 - RELEASE OF FIRST MORTGAGES HELD BY STATE UPON DISSOLUTION OF DISTRICTS.

43-2001. RELEASE OF FIRST MORTGAGES HELD BY STATE UPON DISSOLUTION OF DISTRICTS. The state board of land commissioners is hereby empowered, whenever in its judgment the necessity requires, to release first mortgages on farm lands within the state of Idaho, held as security for loans made by said state, and accept in lieu thereof and as security for the payment of said loans, second mortgages in the full amount due, owing and unpaid on said released mortgages, subject to the following terms and conditions:
(a) The lien prior to said second mortgage shall represent only retired general obligation bonds and warrant indebtedness and the interest due thereon of the irrigation or drainage districts within which said lands are located.
(b) Said prior lien shall constitute only the pro rata acreage proportion of the total amount necessary to retire said general obligation bonds and warrant indebtedness and the interest due thereon.
(c) Said prior lien shall not exceed an amount equal to 75 per cent of the pro rata acreage proportion of the face value of the outstanding general obligation bonds and warrant indebtedness and interest due thereon retired.
(d) The interest rate on said prior lien shall not exceed the rate of 6 per cent per annum.
(e) The release and acceptance of a second mortgage shall be for the purpose of winding up the affairs and dissolution of the district.
History:
[43-2001, added 1933, ch. 194, sec. 1, p. 385.]