Chapter
Levy and Collection of Assessments
- Idaho Code § 43-701— Preparation of assessment book — Levy of assessments
- Idaho Code § 43-701A— Rehabilitation of irrigation works — Levy for preliminary study costs
- Idaho Code § 43-701B— Flat rate assessments for tracts of one acre or less
- Idaho Code § 43-701C— Flat rate assessments — Preparation and certification of lists — Changes in legal descriptions
- Idaho Code § 43-701D— Flat rate assessments — Collection by county officers
- Idaho Code § 43-701D.1— Flat rate assessments — Collection by district. — If the district has adopted a flat rate method of assessing residential lots of one (1) acre or less as authorized by section 43-701B, Idaho Code, and if the district has elected not to have that assessment collected by county officers pursuant to section 43-701D, Idaho Code, the assessment shall be collected by the district in substantially the same manner that other assessments are collected pursuant to this chapter
- Idaho Code § 43-701E— Flat rate assessments — Special handling of unpaid assessments on property exempt from general taxation
- Idaho Code § 43-701F— Flat rate assessments — Assessment and collection expenses
- Idaho Code § 43-701G— Flat rate assessments — Accelerated collection of indebtedness
- Idaho Code § 43-701H— Flat rate assessments — Water rights not affected
- Idaho Code § 43-701I— Recharge projects — Levy for preliminary study costs — Purchase or lease of water
- Idaho Code § 43-702— Notice of correction of assessments
- Idaho Code § 43-703— Board of correction
- Idaho Code § 43-704— Levy of assessments
- Idaho Code § 43-705— Subsequent levy when first void for irregularity
- Idaho Code § 43-706— Lien of assessment
- Idaho Code § 43-707— Payment of assessments — When delinquent
- Idaho Code § 43-707A— Acceptance of personal or other nonguaranteed forms of payment
- Idaho Code § 43-708— Delinquent assessments — Entry on roll — Effect — Penalties for delinquencies
- Idaho Code § 43-709— Delinquent assessments — Certificate of amount collected
- Idaho Code § 43-710— List of delinquency entries where redemptions not made
- Idaho Code § 43-711— Delinquency list — Filing of certified copy
- Idaho Code § 43-712— Delinquent assessments — Redemption of land
- Idaho Code § 43-713— Alternate system of payment in instalments of delinquent assessments of districts
- Idaho Code § 43-714— Restricting application of alternate system of payment
- Idaho Code § 43-714A— Definitions
- Idaho Code § 43-715— Delinquent assessments — Sale of rights to tax deed — Purchaser’s rights after redemption period
- Idaho Code § 43-716— Delinquent assessments — Issuance of tax deed — General provisions
- Idaho Code § 43-717— Delinquency entries — Service of notice of pending issuance of tax deed — Exclusive procedure for judicial review
- Idaho Code § 43-718— Affidavit of compliance
- Idaho Code § 43-719— Delinquent assessments — Hearing and issuance of tax deed
- Idaho Code § 43-720— Tax deed — Recitals — Effect as evidence — Title conveyed
- Idaho Code § 43-721— Tax deed as evidence
- Idaho Code § 43-722— Application of preceding sections
- Idaho Code § 43-723— Application of sections replaced
- Idaho Code § 43-724— Tax deed — Short form
- Idaho Code § 43-725— State lands subject to assessment
- Idaho Code § 43-726— Sale for assessments — Limitation of actions to determine validity — Tender
- Idaho Code § 43-727— County officers — Collection of district assessments
- Idaho Code § 43-728— County officers — District bond and contract obligations — Levy and collection of assessments
- Idaho Code § 43-729— Collection by county officers — Reversion to plan of collection by district treasurer
- Idaho Code § 43-730— Contracts with cities, irrigation lateral districts or other entities in lieu of charges, levies and assessments
- Idaho Code § 43-731— Water held in trust
- Idaho Code § 43-732— Certain lands may be assessed at different amounts — Additional service charge
- Idaho Code § 43-733— Assessments for measures to protect district facilities