Idaho State Statutes - Idaho Attorney Directory

After said hearing the council
shall pass an ordinance confirming the assessment roll as corrected by them in
relation to the benefits accruing thereon as a result of the improvements
being made. The ordinance shall be the final determination of the regularity,
validity and correctness of the assessment roll, of each assessment contained
therein, and of the amount thereof levied on each lot or parcel of land, which
ordinance shall contain a finding that each lot or parcel of land is benefited
to the amount of assessment levied thereon subject to appeal as provided
herein. Upon passage of the ordinance, the clerk shall certify and file the
confirmed assessment roll with the treasurer of the municipality and the
assessments therein shall be due and payable to the treasurer within thirty
(30) days from the date of the adoption of the ordinance. The confirmed
assessment roll and the assessments made by the confirmed assessment roll
shall be a lien upon the property assessed from and after the date the
following notice is recorded. Immediately upon passage of the confirming
ordinance the clerk shall file with the county recorder a notice which shall
contain the date of the confirming ordinance and a description of the area or
boundaries of the district. If any assessment is not paid in full within said
thirty (30) day period, such assessment shall become delinquent and shall be
collected in the same manner and with the same penalties and interest added
thereto as hereinafter provided for delinquent assessments. The council may,
in the alternative, determine to make assessments unpaid at the end of said
thirty (30) day period payable in installments and to issue and sell
registered warrants or installment bonds payable from such unpaid installments
as herein provided. If the council chooses to do so, it shall provide in said
ordinance that any property owner who has not paid his assessment in full
within said thirty (30) day period will be conclusively presumed to have
chosen to pay the same in installments, and the ordinance shall then establish
the number of years said installments shall run, the dates of payment of the
same and the rate of interest that the unpaid assessments shall bear, which
rate shall not be less than the rate of interest borne by the warrants or
bonds payable therefrom, said interest running from the date of the passage of
the assessment ordinance, irrespective of the date of its official
publication, and being payable at the same time and place as the installment
payments of assessments. Said installments shall be due and payable in not to
exceed thirty (30) years to the treasurer or other proper officer as provided
by the council. The ordinance shall establish the due date of the first
installment payment and that the local or special assessments may be carried
on the rolls of the municipality and collected as hereinafter provided. If any
installment is not paid within twenty (20) days from the date it is due, the
same shall become delinquent and the treasurer shall add a penalty of two per
cent (2%) thereto. In addition to any other method of collection provided in
this code, the council may certify delinquent installments to the tax
collector, and when so certified they shall be extended on the tax rolls and
collected as are property taxes. In the event that any property owner should
choose to pay his assessment in full after such time as it has been
conclusively presumed that he will pay in installments, such payment in full
shall include the full amount of the unpaid assessment plus penalties and all
interest payable on the same plus additional interest thereon at the rate
provided in the bonds from the date of the last installment due to one (1)
year after the next interest date of said bonds.
Any errors in description, ownership of property or amounts in any
assessment ordinance adopted pursuant to this section may be corrected by the
passage of an amendatory ordinance which need set forth only the corrected
descriptions or amounts. The passage of such amendatory ordinance shall serve
only to postpone the thirty (30) day period for payment in full of the
assessments actually affected by such amendatory ordinance and the due dates
of installments of such affected assessments shall be the same as the due
dates of installments not affected. Notice of any assessments so affected
shall be given in the same manner as hereinafter provided for the giving of
notice of assessments.

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