Idaho Code 42-1304 – Assessments — Notice — Penalties for Delinquency
Current as of: 2023 | Check for updates
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Terms Used In Idaho Code 42-1304
- water user: means each person or entity that is a member of a lateral water users’ association because they own or possess and control land that is entitled to receive water from the point or points of delivery in the canal or reservoir, or from the point or points of diversion from waters of the state, that supplies the association’s lateral or ditch. See Idaho Code 42-1313
On or before the fifteenth day of April in each year the secretary of the association shall notify each water user of the amount assessed against him for that year as herein authorized, and the same shall be due and payable on the first day of May of each year and if not so paid on or before the fifteenth day of June of such year, a penalty of ten per cent (10%) shall be added thereto, and the total amount due shall then draw interest at the rate of ten per cent (10%) per annum from said fifteenth day of June of such year until paid.