Idaho Statutes

43-905.  Payment of expenses — Maintenance tolls — Accounts of officers. The cost and expense of purchasing and acquiring property and constructing works and improvements to carry out the formulated plan, shall be paid out of the construction fund.
For the purpose of defraying the expenses of the organization of the district, and of the care, operation, management, repair and improvement of such portion of said canal and works as are completed and in use, including salaries of officers and employees, the board may fix rates of tolls and charges for use of water from the canals and irrigation works and plants or equipment of the district, and in addition thereto may provide for the payment of such expenses, either in whole or in part, by levy of assessments therefor, as provided in section 43-701[, Idaho Code]. Where a toll is fixed for the payment of part of such expenditures and an assessment levied for the remainder, any portion of such toll, remaining unpaid at the time fixed for levying the next annual assessment, in the discretion of the board may be added to and become part of the assessment against the land delinquent in the payment of such toll; and where both a toll is fixed and assessment levied for the same expenditures, the amount paid as toll may be applied as credit upon such assessment. The board in its order fixing or levying such tolls may fix the date or dates on or before which the same must be paid, may make the same payable in advance of the delivery of any water during the year for which the same are fixed, and may make provision for the collection thereof and the keeping of a toll book by the district treasurer. The procedure for levying and collection of assessments, where not provided for in sections 43-701 and 43-703, [Idaho Code,] shall conform to the provisions of this title relating to the payment of principal and interest of bonds. All assessments shall be listed and carried out in the regular assessment book and collected by the treasurer at the time and in the manner of the regular annual assessment. All special assessments are a lien on the lands assessed from the time when they are ordered.
Whenever an assessment book or toll book shall be delivered to the treasurer, the secretary shall charge the treasurer with the total amount of the various amounts as carried out in said books. On the second Monday of January in each year, the treasurer shall make a semiannual statement with the secretary and deliver to the secretary a statement in brief of all assessments delinquent at that time, and account for all sums therefor collected. The treasurer shall make such settlements for tolls at such times as may be ordered by the board. On the second Monday of July the treasurer shall make final settlement with the secretary and deliver to the secretary a duplicate delinquent list and account for all sums not shown on said delinquent list. The secretary shall then charge the treasurer with the amount of said list and penalties added, and upon receiving the affidavit of publication thereof, he shall charge the treasurer with twenty-five cents (25¢) additional for each description published. On the first Monday after the sale, the treasurer shall make final settlement for assessments by receiving credit for the property sold to the district and accounting for all the balance.

[(43-905) 1903, p. 150, sec. 35; am. 1907, p. 484, sec. 1, subd. 35; reen. R.C., sec. 2419; am. 1911, ch. 71, sec. 7, p. 194; am. 1911, ch. 154, sec. 12, p. 461; reen. C.L., sec. 2419; C.S., sec. 4407; am. 1925, ch. 128, sec. 9, p. 173; I.C.A., sec. 42-905.]

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