43-2006. ASSESSMENTS — CANCELING, COMPROMISING OR EXTENDING TIME FOR PAYMENT — REFUNDING OPERATIONS. The board of commissioners of any drainage district, or the board of directors of any irrigation district, in the state of Idaho, shall have the power to cancel, compromise, and/or extend the time for the payment of delinquent assessments heretofore levied by such board on lands within the district, where such district is refunding its outstanding indebtedness through any governmental agency of the United States. Said cancellation, compromise, and/or extension of time for the payment of such delinquent taxes shall not take effect until said refunding of said indebtedness is consummated. When the refunding of said indebtedness is completed said board shall cause appropriate notation of said cancellation, compromise, and/or extension of time for payment to be noted upon the proper records. Provided, however, that the provisions of this section shall not be applicable in such cases where such district has assigned its right to tax deed under the provisions of section 43-715 Idaho Code.
History:
[43-2006, added 1935, ch. 126, sec. 1, p. 298.]