Idaho § 43-2101 BANKRUPT DISTRICTS — FINANCIAL STATEMENT — CONTENTS

Idaho Statutes

§ 43-2101 — BANKRUPT DISTRICTS — FINANCIAL STATEMENT — CONTENTS

Idaho § 43-2101

Title 43IRRIGATION DISTRICTS

Ch. 21DEBT READJUSTMENT PLANS FOR IRRIGATION DISTRICTS, DRAINAGE DISTRICTS, AND HIGHWAY DISTRICTS

This text of Idaho § 43-2101 (BANKRUPT DISTRICTS — FINANCIAL STATEMENT — CONTENTS) 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 § 43-2101 (2026).

Text

Whenever any irrigation district, drainage district or highway district, organized under the laws of the state of Idaho, shall have made default in the payment of either principal or interest on any of its outstanding bonds, and if the board of directors of such district believes that it is impossible for the district to pay its outstanding bonds, warrants and other indebtedness either in full or within the time or in the manner in which such indebtedness becomes due or payable, it shall be the duty of the board to cause to be prepared by a certified public accountant a statement of the financial condition of the district, showing, among other things:

(a)The amount of bonds, warrants and other indebtedness outstanding.

(b)The amount of such indebtedness that is in default.

(c)The total

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Whenever any irrigation district, drainage district or highway district, organized under the laws of the state of Idaho, shall have made default in the payment of either principal or interest on any of its outstanding bonds, and if the board of directors of such district believes that it is impossible for the district to pay its outstanding bonds, warrants and other indebtedness either in full or within the time or in the manner in which such indebtedness becomes due or payable, it shall be the duty of the board to cause to be prepared by a certified public accountant a statement of the financial condition of the district, showing, among other things:
(a) The amount of bonds, warrants and other indebtedness outstanding.
(b) The amount of such indebtedness that is in default.
(c) The total of the receipts and disbursements of the district for each of the three (3) preceding years.
(d) The amount for each of such years of the uncollected or delinquent taxes (not including interest or penalty) levied by the district.
(e) Such other information and data as the board may deem necessary or desirable to show the financial condition of the district and the amount which the district may be able to pay annually under the economic and other conditions then prevailing.