Idaho Code > Title 43 > Chapter 7 – Levy and Collection of Assessments
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Terms Used In Idaho Code > Title 43 > Chapter 7 - Levy and Collection of Assessments
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Board: means the board of directors of a district. See Idaho Code 43-714A
- Contract: A legal written agreement that becomes binding when signed.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- District: means an irrigation district organized under the provisions of title 43, Idaho Code. See Idaho Code 43-714A
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Ex officio: Literally, by virtue of one's office.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Lien: A claim against real or personal property in satisfaction of a debt.
- Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Party in interest: means a person or persons, partnership, corporation, business venture, or other entity that holds a recorded purchase contract, mortgage, deed of trust, or lease in and for the property for which a delinquency entry has been made. See Idaho Code 43-714A
- person: includes a corporation as well as a natural person;
Idaho Code 73-114Property: includes both real and personal property. See Idaho Code 73-114 Record owner or owners: means the person or entity in whose name or names the property stands upon the records in the county recorder’s office. See Idaho Code 43-714A 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 Tax certificate: means a written assignment of a district’s right to a tax deed as provided in section 43-715, Idaho Code. See Idaho Code 43-714A Testimony: Evidence presented orally by witnesses during trials or before grand juries. Treasurer: means the duly appointed officer of an irrigation district, and his or her deputies or employees. See Idaho Code 43-714A