PocketLaw | Idaho Code | LEVY AND COLLECTION OF ASSESSMENTS

LEVY AND COLLECTION OF ASSESSMENTS

Checkout our iOS App for a better way to browser and research.

PREPARATION OF ASSESSMENT BOOK — LEVY OF ASSESSMENTS.

Section
43-701A

REHABILITATION OF IRRIGATION WORKS — LEVY FOR PRELIMINARY STUDY COSTS.

Section
43-701B

FLAT RATE ASSESSMENTS FOR TRACTS OF ONE ACRE OR LESS.

Section
43-701C

FLAT RATE ASSESSMENTS — PREPARATION AND CERTIFICATION OF LISTS — CHANGES IN LEGAL DESCRIPTIONS.

Section
43-701D

FLAT RATE ASSESSMENTS — COLLECTION BY COUNTY OFFICERS.

Section
43-701DD

FLAT RATE ASSESSMENTS — COLLECTION BY DISTRICT.

Section
43-701E

FLAT RATE ASSESSMENTS — SPECIAL HANDLING OF UNPAID ASSESSMENTS ON PROPERTY EXEMPT FROM GENERAL TAXATION.

Section
43-701F

FLAT RATE ASSESSMENTS — ASSESSMENT AND COLLECTION EXPENSES.

Section
43-701G

FLAT RATE ASSESSMENTS — ACCELERATED COLLECTION OF INDEBTEDNESS.

Section
43-701H

FLAT RATE ASSESSMENTS — WATER RIGHTS NOT AFFECTED.

Section
43-701I

RECHARGE PROJECTS — LEVY FOR PRELIMINARY STUDY COSTS — PURCHASE OR LEASE OF WATER.

NOTICE OF CORRECTION OF ASSESSMENTS.

BOARD OF CORRECTION.

LEVY OF ASSESSMENTS.

SUBSEQUENT LEVY WHEN FIRST VOID FOR IRREGULARITY.

LIEN OF ASSESSMENT.

PAYMENT OF ASSESSMENTS — WHEN DELINQUENT.

Section
43-707A

ACCEPTANCE OF PERSONAL OR OTHER NONGUARANTEED FORMS OF PAYMENT.

DELINQUENT ASSESSMENTS — ENTRY ON ROLL — EFFECT — PENALTIES FOR DELINQUENCIES.

DELINQUENT ASSESSMENTS — CERTIFICATE OF AMOUNT COLLECTED.

LIST OF DELINQUENCY ENTRIES WHERE REDEMPTIONS NOT MADE.

DELINQUENCY LIST — FILING OF CERTIFIED COPY.

DELINQUENT ASSESSMENTS — REDEMPTION OF LAND.

ALTERNATE SYSTEM OF PAYMENT IN INSTALMENTS OF DELINQUENT ASSESSMENTS OF DISTRICTS.

RESTRICTING APPLICATION OF ALTERNATE SYSTEM OF PAYMENT.

Section
43-714A

DEFINITIONS.

DELINQUENT ASSESSMENTS — SALE OF RIGHTS TO TAX DEED — PURCHASER’S RIGHTS AFTER REDEMPTION PERIOD.

DELINQUENT ASSESSMENTS — ISSUANCE OF TAX DEED — GENERAL PROVISIONS.

DELINQUENCY ENTRIES — SERVICE OF NOTICE OF PENDING ISSUANCE OF TAX DEED — EXCLUSIVE PROCEDURE FOR JUDICIAL REVIEW.

AFFIDAVIT OF COMPLIANCE.

DELINQUENT ASSESSMENTS — HEARING AND ISSUANCE OF TAX DEED.

TAX DEED — RECITALS — EFFECT AS EVIDENCE — TITLE CONVEYED.

TAX DEED AS EVIDENCE.

APPLICATION OF PRECEDING SECTIONS.

APPLICATION OF SECTIONS REPLACED.

TAX DEED — SHORT FORM.

STATE LANDS SUBJECT TO ASSESSMENT.

SALE FOR ASSESSMENTS — LIMITATION OF ACTIONS TO DETERMINE VALIDITY — TENDER.

COUNTY OFFICERS — COLLECTION OF DISTRICT ASSESSMENTS.

COUNTY OFFICERS — DISTRICT BOND AND CONTRACT OBLIGATIONS — LEVY AND COLLECTION OF ASSESSMENTS.

COLLECTION BY COUNTY OFFICERS — REVERSION TO PLAN OF COLLECTION BY DISTRICT TREASURER.

CONTRACTS WITH CITIES, IRRIGATION LATERAL DISTRICTS OR OTHER ENTITIES IN LIEU OF CHARGES, LEVIES AND ASSESSMENTS.

WATER HELD IN TRUST.

CERTAIN LANDS MAY BE ASSESSED AT DIFFERENT AMOUNTS — ADDITIONAL SERVICE CHARGE.

ASSESSMENTS FOR MEASURES TO PROTECT DISTRICT FACILITIES.