Idaho State Statutes - Idaho Attorney Directory

(1) Notwithstanding any
other provisions of title 43, Idaho Code, irrigation district treasurers may
accept personal or other nonguaranteed forms of bank drafts or checks if (1)
the remitter identifies by legal description the parcel for which the payment
is tendered, (2) the amount for which the draft or check is presented is the
exact amount of the assessment due, including, where a delinquency exists and
a tax deed has not been issued, penalties, interest and county redemption
fees. The following procedures shall be followed in processing payments by
bank drafts or checks:
(a) The assessment number of the identified parcel shall be entered on
the draft or check.
(b) The treasurer shall prepare the current tax receipt or redemption
certificate or both, and deliver them to the remitter. Such receipts shall
be invalid, and shall so state, if payment of the draft or check is
refused by the bank or other entity on which it is drawn. Any drafts or
checks upon which payment has been refused will be noted in the records of
the treasurer and notice of nonpayment shall be delivered to the county
recorder. The notation and notice of nonpayment shall be sufficient
reversal of any entries made upon the books of the district treasurer and
upon the lien records of the county recorder.
(c) Notice shall be sent to the remitter that payment has not been
received, that receipts and releases are therefore invalid and withdrawn
and that the draft or check can be redeemed by payment with United States
currency or a guaranteed bank draft or money order in the amount of the
original draft or check plus the additional interest accrued, plus a
repetition of the county filing fees and plus a handling charge not to
exceed ten dollars ($10.00).
(2) Full compliance with procedures enumerated in this section shall
exempt the treasurer from any personal liability for the acceptance of bank
drafts or checks.

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