Idaho State Statutes - Idaho Attorney Directory

The
costs incurred by the irrigation district in preparing and certifying any list
of tracts as provided for in section 43-701C, Idaho Code, shall be assessed
against the tracts described in that list, at the same amount for each tract,
and the amount so assessed shall be included in the first notification made by
the irrigation district treasurer to the county as provided for in section
43-701D, Idaho Code, if the district is utilizing the county for collecting
the assessment. Thereafter all tracts on any one list shall be regarded as a
single tract for determining assessment expense as provided for in section
43-701, Idaho Code. The county commissioners initially shall levy an
additional fee against the tracts described in any such list for the cost of
transferring and conforming the list and initiating the collection process, at
a uniform amount for each tract, and may levy annually an additional
assessment for the current cost of collection and remittance to the district,
at a uniform amount for each tract.

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