Idaho State Statutes - Idaho Attorney Directory

Assessments levied to pay the
cost and expense of any improvement authorized by the provisions of this code,
or any law of this state, shall constitute a lien upon and against the
property upon which such assessment or assessments are made and levied from
and after the date upon which the ordinance levying such assessment or
assessments is passed, which lien shall be superior to the lien of any
mortgage or other encumbrance, whether prior in time or not, and shall
constitute such lien until paid, and until paid, such lien shall not be
subject to extinguishment for any reason whatsoever, including but not limited
to the sale of the property assessed on account of the nonpayment of general
taxes or the conveyance of such property by any means to the United States of
America, or any agency thereof, the state of Idaho, or any county, city,
school district, junior [community] college district or other public body,
agency or taxing unit in said state. When bonds have not been issued and said
assessments made payable in installments as herein provided, such assessments
shall be collected, or the property therein shall be foreclosed and sold for
such assessments and costs, in a suit for that purpose by the municipality.
Such suit shall be in the name of the municipality as plaintiff and
against any one or more owners of property failing to pay such assessment or
assessments as defendants. In any such proceedings where the court trying the
same shall be satisfied that the improvements have been made or have been
contracted for, which according to the true intent of this code would be
properly chargeable to such property, a recovery shall be permitted and the
lien enforced to the extent of the cost and expenses of the improvement which
would be chargeable on such property notwithstanding any informality,
irregularity or defect in any of the proceedings of such municipality or any
of its officers, and such property shall be ordered sold for the payment of
the assessment or assessments against it and the costs and expenses of such
suit including reasonable attorney's fees to be fixed by the court and
prorated to each separate piece of property.

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