TITLE 43

IRRIGATION DISTRICTS

CHAPTER 7

LEVY AND COLLECTION OF ASSESSMENTS

43-713.  Alternate system of payment in instalments of delinquent assessments of districts. Notwithstanding the provisions of 43-712 as amended, 43-715, and 43-716 as amended, redemption of the assessments levied for the years 1935 to 1940, inclusive, or any of them, may be made in accordance with the following formula:

If a redemptioner shall, on or before the third Monday of December, 1941, pay the oldest half year’s delinquency, plus the penalty and interest thereon, and shall also pay the first half of the assessment levied for the year 1939, the period of redemption on the remaining delinquency shall be automatically extended to the third Monday of June, 1942, and if, before the third Monday of June, 1942 he shall pay the next oldest half year’s delinquency, plus the penalty and interest thereon, and shall also pay the second half of the assessment levied for the year 1941, the period of redemption on the remaining delinquency shall be automatically extended to the third Monday of December, 1942; and thereafter, so long as the redemptioner continues to pay one-half (1/2) year’s delinquency and one-half (1/2) year’s current undelinquent assessment before the next semiannual tax delinquency date, the period of redemption on the remaining delinquency shall be automatically extended to the next following semiannual tax delinquency date. In all cases where the district treasurer has heretofore complied with the provisions of sections 43-717 and 43-718 by giving the notice therein required, such notice need not again be given, mailed or published. This act shall not be construed to reduce the period of redemption of three (3) years now provided by sections 43-712 as amended, 43-715 and 43-716 as amended.

History:

[(43-713) I.C.A., sec. 42-712a, as added by 1941, ch. 105, sec. 1, p. 187.]