Idaho Statutes

§ 43-701E — FLAT RATE ASSESSMENTS — SPECIAL HANDLING OF UNPAID ASSESSMENTS ON PROPERTY EXEMPT FROM GENERAL TAXATION

Idaho·Title 43 IRRIGATION DISTRICTS·Ch. 7 LEVY AND COLLECTION OF ASSESSMENTS
Any irrigation district assessment certified by the treasurer to the county officers which is placed on property exempt from general ad valorem taxation may be returned to the irrigation district if the assessment is not paid within three (3) years of the date on which it is due, and upon return of any such assessment the district shall be responsible for collection thereof, and the county officers shall be relieved of any further responsibility for collection of that assessment. Entry of delinquent assessments and the penalties thereon by the tax collector in accordance with chapter 10, title 63, Idaho Code, shall constitute compliance with the provisions of sections 43-710 and 43-711, Idaho Code, and the treasurer of the district shall not be required to make any separate delinquency ent

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Idaho § 43-701E (FLAT RATE ASSESSMENTS — SPECIAL HANDLING OF UNPAID ASSESSMENTS ON PROPERTY EXEMPT FROM GENERAL TAXATION) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

[43-701E, added 1982, ch. 103, sec. 4, p. 283; am. 1996, ch. 322, sec. 41, p. 1071.]

Nearby Sections

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