Idaho § 50-1008 COLLECTION OF SPECIAL ASSESSMENTS — CERTIFICATION TO TAX COLLECTOR

Idaho Statutes

§ 50-1008 — COLLECTION OF SPECIAL ASSESSMENTS — CERTIFICATION TO TAX COLLECTOR

Idaho § 50-1008

Title 50MUNICIPAL CORPORATIONS

Ch. 10FINANCES

This text of Idaho § 50-1008 (COLLECTION OF SPECIAL ASSESSMENTS — CERTIFICATION TO TAX COLLECTOR) 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 § 50-1008 (2026).

Text

All special assessments levied in any city to which the provisions of this act are made applicable shall be due and payable to the city treasurer and, if not paid within thirty (30) days after mailing of notification of assessment, shall be declared delinquent and be certified to the tax collector of the county by the city clerk not later than the first day of August and shall be by said tax collector placed upon the tax roll and collected in the same manner and subject to the same penalties as other city taxes. All money received on special assessments shall be held by the city treasurer as a special fund to be applied to the payment of the improvement for which the assessment was made, and said money shall be used for no other purpose whatever unless to reimburse such city for money expe

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All special assessments levied in any city to which the provisions of this act are made applicable shall be due and payable to the city treasurer and, if not paid within thirty (30) days after mailing of notification of assessment, shall be declared delinquent and be certified to the tax collector of the county by the city clerk not later than the first day of August and shall be by said tax collector placed upon the tax roll and collected in the same manner and subject to the same penalties as other city taxes. All money received on special assessments shall be held by the city treasurer as a special fund to be applied to the payment of the improvement for which the assessment was made, and said money shall be used for no other purpose whatever unless to reimburse such city for money expended for such improvement.

Legislative History

[50-1008, added 1967 ch. 429, sec. 168, p. 1249; am. 1970, ch. 227, sec. 1, p. 637; am. 1973, ch. 289, sec. 1, p. 612; am. 2021, ch. 26, sec. 1, p. 66.]