Idaho State Statutes - Idaho Attorney Directory

The secretary of the district must, on or
before the first day of February, deliver the assessment book or books
containing the record of such separate operation and maintenance assessment to
the treasurer of the district who shall, within ten (10) days, forward by mail
to each landowner or entryman, at his last known post-office address as shown
by the records of such district, a notice stating the amount assessed against
his lands, and that said assessment is due and payable and will become
delinquent at six o'clock p.m., on the first day of the following March and
also the times and places when and at which assessments will be received.

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