Idaho Statutes

§ 43-706 — LIEN OF ASSESSMENT

Idaho·Title 43 IRRIGATION DISTRICTS·Ch. 7 LEVY AND COLLECTION OF ASSESSMENTS
(1)All assessments shall be liens against the property assessed from and after the first Monday in March of any year.
(2)Assessment liens shall be a first lien on the property assessed and shall be superior to the lien of any mortgage or deed of trust, whether prior in time or not.
(3)The lien for the bonds of any series shall be a preferred lien to that of any subsequent series, except as otherwise provided in this title.
(4)The lien shall not be removed until the assessments are paid, the property is sold for the payment thereof, or the assessments are canceled pursuant to section 43-716 or 43-1508, Idaho Code. Any mortgage or other lien on such assessed property shall, in all cases, be subject to the assessment lien provided in this section. Upon any sale of the property, the purcha

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Legislative History

[(43-706), added 1903, p. 150, sec. 27; reen. R.C., sec. 2411; am. 1911, ch. 71, sec. 6, p. 194; am. 1911, ch. 154, sec. 11, p. 461; am. 1915, ch. 143, sec. 9, p. 304; reen. C.L., sec. 2411; C.S., sec. 4388; I.C.A., sec. 42-706; am. 2025, ch. 148, sec. 1, p. 731.]

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