Idaho Statutes

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pecnv.out

TITLE 43
IRRIGATION DISTRICTS
CHAPTER 7
LEVY AND COLLECTION OF ASSESSMENTS
43-732.  Certain lands may be assessed at different amounts — Additional service charge. (1) Notwithstanding any provision of sections 43-701 and 43-1824, Idaho Code, to the contrary, an irrigation district that assesses land in the district under the provisions of chapters 7 and 18, title 43, Idaho Code, may assess any land within the district to which the district furnishes or supplies water for irrigation purposes that:
(a)  Lies above the level of the canals or ditches of the district and is irrigated by pumping by the landowner;
(b)  Is irrigated by a partial, supplemental or intermittent supply of water from the district; or
(c)  Is irrigated by water of the district that is subject to prior use by other lands within the district;
in such amount as the board determines to be just, taking into consideration the benefit to the land assessed and extra expenses, if any, of the landowner or holder in using such water, but such amount may not exceed the amount assessed against irrigable acres lying below the level of the canals or ditches of the district.
(2)  Notwithstanding any provisions of sections 43-701 and 43-1824, Idaho Code, to the contrary, an irrigation district that assesses land in the district under the provisions of chapters 7 and 18, title 43, Idaho Code, may, at the discretion of the board of directors, assess a service charge in addition to the regular assessment, against subdivided and small-tract lands that have appurtenant water rights and to which irrigation water is furnished or is available for delivery, when delivery of water to these lands requires operation, construction and maintenance costs substantially greater than operation, construction and maintenance costs involved in delivering water to the majority of other lands in the district. All such small-tract or subdivided lands shall be placed in groupings of one (1) acre or less, or more than one (1) acre but not more than ten (10) acres, and each grouping shall be assessed as a single class.

History:
[43-732, added 1973, ch. 63, sec. 1, p. 104; am. 2020, ch. 176, sec. 1, p. 548.]


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