Idaho State Statutes - Idaho Attorney Directory

After the board fixes the
time and place for said hearing on the assessment roll, the secretary of the
district shall give notice by publication in the official newspaper of such
district in three (3) successive issues if published in a daily newspaper, or
by publication in two (2) issues if published in a weekly newspaper, the first
of which publication shall be at least fifteen (15) days before the date fixed
for hearing objections to said assessment roll, that such assessment roll is
on file in his office. The notice shall further state the date, time and place
at which the board will hear and consider objections to the assessment roll by
the parties aggrieved by such assessments. The secretary shall, not less than
fifteen (15) days before the date fixed for hearing objections to said
assessment roll, mail a substantially similar notice to each owner of property
if known, or his agent if known, within the limits of the local improvement
district, addressed to such person at his post office address if known, or if
unknown, to the post office in such district where the improvement is to be
made. The mailed notice shall also state the amount of the individual
assessment and that at the specified time and place the board will hold a
hearing to hear and determine all objections to the regularity of the
proceedings in making such assessment, the correctness of the assessment, and
the amount levied on the particular lot or parcel in relation to the benefits
accruing thereon and in relation to the proper proportionate share of the
total cost of the improvements in the project. It shall further state that
each owner of property within the district is given notice that in revising
the assessment roll at or after the hearing, the board may increase any
assessment or assessments up to twenty percent (20%) of the original amount
thereof without giving further notice and holding a new hearing thereon. The
owner or owners of any property which is assessed in such assessment roll,
whether named or not in such roll, may, before the date and time fixed for the
hearing, file with the secretary his objections in writing to said assessment.

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