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Terms Used In Idaho Code 43-701E

  • District: means an irrigation district organized under the provisions of title 43, Idaho Code. See Idaho Code 43-714A
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Treasurer: means the duly appointed officer of an irrigation district, and his or her deputies or employees. See Idaho Code 43-714A
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 entry with respect to any parcel of property to which this section applies.