Idaho § 42-5123 ENTRY OF DELINQUENT ASSESSMENTS — FILING OF DELINQUENCY LIST

Idaho Statutes

§ 42-5123 — ENTRY OF DELINQUENT ASSESSMENTS — FILING OF DELINQUENCY LIST

Idaho § 42-5123

Title 42IRRIGATION AND DRAINAGE — WATER RIGHTS AND RECLAMATION

Ch. 51GROUND WATER MANAGEMENT DISTRICTS

This text of Idaho § 42-5123 (ENTRY OF DELINQUENT ASSESSMENTS — FILING OF DELINQUENCY LIST) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 42-5123 (2026).

Text

On or before the 15th day of January of each year the treasurer shall enter the amount of all delinquent assessments upon the assessment book, which entry shall be considered to be dated as of the first day of January. Such entry shall have the force and effect of a sale to the treasurer of the district as grantee in trust for the district of all property to which a lien has attached as a result of such unpaid assessments.
The treasurer shall compile a list of such delinquency entries which shall contain the names of the persons or entities to whom the assessments were directed and the amount of such delinquent assessments together with the amount of the penalties to be added thereto. A certified copy of the delinquency list shall be filed with the county recorder of each county in which t

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On or before the 15th day of January of each year the treasurer shall enter the amount of all delinquent assessments upon the assessment book, which entry shall be considered to be dated as of the first day of January. Such entry shall have the force and effect of a sale to the treasurer of the district as grantee in trust for the district of all property to which a lien has attached as a result of such unpaid assessments.
The treasurer shall compile a list of such delinquency entries which shall contain the names of the persons or entities to whom the assessments were directed and the amount of such delinquent assessments together with the amount of the penalties to be added thereto. A certified copy of the delinquency list shall be filed with the county recorder of each county in which the properties affected by such delinquent assessments are located, and the treasurer shall then provide by certified mail a notice of delinquency to each water user having a delinquent assessment.