Idaho State Statutes - Idaho Attorney Directory

COUNTY OFFICERS -- DISTRICT BOND AND CONTRACT OBLIGATIONS -- LEVY
AND COLLECTION OF ASSESSMENTS. After receipt of said notice of bond issues and
contracts with the United States it shall be the duty of the county auditors
of each county in which any of such district lands are located to furnish the
board of county commissioners at or before its meeting on the second Monday in
September, a statement showing the amount of the annual payment on said bonds
or contract and the amount of interest thereon which will fall due during the
next ensuing year should the board of directors adopt such a resolution. It
shall be the duty of the board of county commissioners, or boards of county
commissioners of the county or counties in which such district lands are
located to levy on the lands in said district the tax necessary to meet the
annual payment on said bonds or contracts and the interest thereon as they
become due. If said district includes lands in more than one county, the board
of county commissioners of each county shall levy upon the district lands in
that county the proportionate part of the total tax necessary to meet the
annual payment on said bonds or contract and the interest thereon as they
become due, in the proportion that the benefits apportioned to the district
lands in such county are of the total benefits of such bond issue or contract
apportioned to all the lands of the district, and whether the district be one
or more than one county, the levy upon each of the several tracts of district
lands for the payment of the annual instalments on said bonds or contract and
the interest thereon shall be in proportion to the apportionment of benefits
of such bond issue or contract and apportioned among the several tracts of
land in the district in like manner as provided by law with reference to
similar levies made by the boards of directors of irrigation districts. The
county auditor of each county in which such district lands are located shall
each year enter upon the county assessment roll against the property therein
described the levy so made by the board of county commissioners, in manner
similar to that in which school or other municipal or road district
assessments are entered by him on said assessment roll, except that the sum
assessed and charged against each description of land therein contained for
such irrigation district purposes shall be entered by the auditor as the bond
or contract assessment of the .... irrigation district against the same. Such
district bond or contract tax shall be collected and accounted for by the
county officers in the same manner as other municipal taxes and the collection
thereof shall be enforced in the same manner, and neglect to pay the same
shall be subject to the same penalties as the other taxes of the county and
the same shall be paid over to the state treasurer who shall act as treasurer
of the district for the purpose of receiving and depositing such funds and
disbursing the same in payment of the district's bond and United States
contract obligations and the interest thereon.

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