Idaho Code 50-1721 – Lien of Assessment — Foreclosure
Current as of: 2023 | Check for updates
|
Other versions
(1) Assessments levied to pay the cost and expense of any improvement authorized by the provisions of this code, or any law of this state, shall constitute a lien upon and against the property upon which such assessment or assessments are made and levied from and after the date upon which the ordinance levying such assessment or assessments is passed, which lien shall be superior to the lien of any mortgage or other encumbrance, whether prior in time or not, and shall constitute such lien until paid, and until paid, such lien shall not, except as otherwise provided in this section, be subject to extinguishment, including but not limited to extinguishment by reason of the sale of the property assessed on account of the nonpayment of general taxes or the conveyance of such property by any means to the United States of America, or any agency thereof, the state of Idaho, or any county, city, school district, community college district, or other public body, agency or taxing unit in said state. When bonds have not been issued and said assessments made payable in installments as herein provided, such assessments shall be collected, or the property therein shall be foreclosed and sold for such assessments and costs, in a suit for that purpose by the municipality. Delinquent assessments certified to the tax collector for collection as provided in section 50-1715, Idaho Code, shall be governed by the provisions of chapter 10, title 63, Idaho Code. All provisions of chapter 10, title 63, Idaho Code, specifically including those governing collection, satisfaction, and extinguishment of delinquent amounts, shall apply to certified delinquent assessments in the same manner and to the same effect as delinquent property taxes.
(2) Such suit shall be in the name of the municipality as plaintiff and against any one (1) or more owners of property failing to pay such assessment or assessments as defendants. In any such proceedings where the court trying the same shall be satisfied that the improvements have been made or have been contracted for, which according to the true intent of this code would be properly chargeable to such property, a recovery shall be permitted and the lien enforced to the extent of the cost and expenses of the improvement which would be chargeable on such property notwithstanding any informality, irregularity or defect in any of the proceedings of such municipality or any of its officers, and such property shall be ordered sold for the payment of the assessment or assessments against it and the costs and expenses of such suit, including reasonable attorney’s fees, to be fixed by the court and prorated to each separate piece of property.
Terms Used In Idaho Code 50-1721
- Lien: A claim against real or personal property in satisfaction of a debt.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Plaintiff: The person who files the complaint in a civil lawsuit.
- Property: includes both real and personal property. See Idaho Code 73-114
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114