TITLE 43


IRRIGATION DISTRICTS


CHAPTER 7


LEVY AND COLLECTION OF ASSESSMENTS


43-701. PREPARATION OF ASSESSMENT BOOK --LEVY OF ASSESSMENTS. (1) The
secretary of the board of directors shall be the assessor of the district, and
on or before August 1 of each year shall prepare an assessment book containing
a full and accurate list and description of all of the land of the district,
and a list of the persons who own, claim or have in possession or control
thereof during said year, giving the number of acres listed to each person:
provided, that where the property to be listed is described by metes and
bounds description, the assessor of the district may give to each tract of
land within the district which is described by metes and bounds description an
irrigation district assessment number, which number shall be placed on the
assessment roll to indicate the certain piece of land bearing such number, and
entered on a plat book to indicate what tract is designated by such irrigation
district assessment number, and no further description of such land shall be
necessary upon the irrigation district assessment roll. The assessor of the
district must, in the event irrigation district assessment numbers are used in
lieu of the metes and bounds description, on or before the first day of August
of each year, file with the board of directors of the district an accurate and
complete list of all irrigation district assessment numbers entered on the
assessment rolls for the year, showing opposite each number an accurate
description of the tract of land designated by such number. Thereafter, in all
cases where an irrigation district assessment number is used to designate the
same tract of land in the assessment of succeeding year, the assessor of the
district shall not include such number in his list of the irrigation district
assessment numbers filed with the board of directors of the district.


(2) Whenever a tract of land which has been given an irrigation district
assessment number is subdivided, the assessor of the district shall give each
subdivision a new irrigation district assessment number, which number with an
accurate description of the tract of land designated by such new number, shall
be included in his list of irrigation district assessment numbers filed with
the board of directors; provided, that the owners of two (2) or more lots each
of which is less than five (5) acres in size in any subdivision which has been
given new assessment numbers may request of the assessor in writing that those
lots be combined for assessment purposes, whereupon the assessor shall combine
those lots into a single assessment number, which may be the same as the
number previously assigned to one (1) of the lots, which number with an
accurate description of the lots designated by such number shall be included
in his list of irrigation district assessment numbers filed with the board of
directors; thereafter, such combined area shall be deemed to be a single
parcel for all purposes related to the levy and collection of assessments and
all subsequent assessments shall constitute a single lien against the entire
combined area. The request to combine the parcels for assessment purposes
shall include the name and mailing address of the person designated by the
requesting landowners to receive notices from the district. All assessment
notices which otherwise would be sent to the individual landowners, shall be
sent to the person thus designated, and shall be deemed to have been sent to
the owner of each parcel included in the combined area.
(3) In all irrigation districts where the collection of assessments is
made by county officers as provided for by sections 43-727, 43-728 and 43-729,
Idaho Code, said assessment book shall be prepared on or before June fifteenth
of each year and the provisions of this section with reference to assessment
numbers shall not apply. If the name of the person owning, claiming,
possessing or controlling any tract of said land is not known, it shall be
listed to unknown owners.
In all districts in which an assessment is levied for the purpose of
maintaining and operating the works of said district, at a regular meeting of
the board between August 1 and November 8 of each year, the board of directors
shall levy an assessment upon all the lands of the district for the expense of
maintaining and operating the property of the district; provided, that in all
districts where the collection of assessments is made by county officers as
provided by sections 43-727, 43-729, Idaho Code, said levy shall be made on or
before the third Tuesday of July of each year.


(4) At the time of meeting of the board of directors to levy assessments
as in this section provided, the board of directors of the irrigation district
are authorized to determine the aggregate amount necessary to be raised for
all purposes connected with the maintaining and operating of the works of said
district, and may determine the total amount of said sum necessary and
required to pay the expense of making the assessment book and extension of the
assessments thereon, giving notice of assessments and making collections of
assessments, which shall be designated as assessment expense fund. 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, the share of
the assessment expense to be apportioned against the residential lots and the
share to be apportioned against the tracts of land assessed by the regular
method shall be determined separately so as to allocate as accurately as
reasonably possible, between (1) such residential lots and (2) all other
parcels, the assessment expenses specified above. The balance of said amount
necessary to be raised shall be designated as operation and maintenance fund.
The board of directors are authorized to apportion the total amount of
assessment expense fund against the several tracts of land as shown on the
assessment book, so that each tract shall pay its proportionate share of the
cost of making assessments and collections thereof. The amount of said
assessment designated operation and maintenance fund shall be spread upon all
the lands in the district and shall be proportionate to the benefits received
by such lands growing out of the maintenance and operation of the said works
of said district. Such assessments shall be carried out by the secretary and
entered into an appropriate column on the assessment roll immediately and
shall be subject to review by the board of correction hereinafter provided
for.
(5) In districts that furnish water to landowners who have previously
petitioned out of such district, the board of directors shall assess such
owners in the same proportionate amount for maintenance and operation of the
irrigation works of the district as they do on the land within such district,
and in addition thereto shall assess such landowners in the same proportionate
amount for bond interest and redemption of bonds outstanding under the
provisions of chapters 4, 5, and 6, of this title, or other contract
indebtedness of the district, as they do against the land of the district, and
such assessment shall be considered as a toll, and if not paid by the first
day of January following such assessment, the board of directors may refuse to
deliver water to such landowner until this, or any other delinquent payment
has been paid.