Idaho State Statutes - Idaho Attorney Directory

Whenever any assessment is levied on
any property for further, separate or additional improvement under the
provisions of this code or any law of this state, such assessment shall be a
subsequent lien upon the property so assessed to the lien of the unpaid
assessments theretofore made for the original improvement. Whenever any
assessment is made for such further, separate or additional improvement on
property on which an existing assessment has been levied for improvements,
such further, separate or additional assessment for improvement shall not be
construed or considered as for one and the same improvement, or for the same
purpose or for the same benefit, or as a double assessment for improvements
against the property being assessed for the payment of the cost and expense of
such improvement but shall be considered and construed as a separate,
distinct, single and independent improvement on and of benefit to the property
so assessed. All assessments so levied or bonds or warrants issued payable
from the same shall be considered and construed as assessments levied or bonds
or warrants issued for separate, distinct, single and independent improvements
and benefits on and to the property so assessed.

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