Levy & Collection of Assess

2017 ASSESSMENT

The Board of Directors has set the assessment for 2017. Settlers' operation and maintenance will be increased to $65.00 per miner's inch. For Boise Project Board of Control lands within the District, operation and maintenance will be increased to $65.00 per acre; Lucky Peak contract repayment is $4.10 per miner's inch on all lands; and the assessment fee is $10.00 per account. Pressure irrigation assessments are calculated per system and is based on previous years' power costs, repairs, etc.The Board will sit as a Board of Correction November 8, 2016.

ASSESSMENTS

At a regular meeting of the board, between August 1 and November 8 of each year, the board of directors levy an assessment on the lands of the District. At the time of the meeting, the board of directors are authorized to determine the aggregate amount necessary to be raised for all purposes connected with the maintaining and operating of the works of the District.

NOTICE OF CORRECTION OF ASSESSMENTS

Within ten (10) days after the date of levying the assessment, the secretary of the board must give notice of the time the board of directors will meet to correct assessments, by publishing for two weeks in the Idaho Statesman. The time of the meeting shall not be less than two (2) weeks, nor more than five (5) weeks from the first publication of the notice.

BOARD OF CORRECTION

On the day specified in the Notice of Correction, the board of directors shall meet as a board of corrections to make any changes in the assessment book as may be necessary to make it conform to the facts. Assessments levied for operation and maintenance may be reviewed by the board of correction at the request of any person interested. Within five (5) days after the close of the meeting, the secretary of the board shall have the corrected assessment book complete.

Assessments are mailed in January of each year. They are due and payable by April 15th and all unpaid accounts become delinquent June 20th at which time a tax lien is filed on the property. A 2% penalty is added to the unpaid amount and interest begins accruing at 1% per month. A redemption fee is added to cover the recording costs to remove the lien.

DELINQUENCIES

On or before the fourth Monday of July of the year in which such assessments were levied, the treasurer files a certified copy of the delinquency list with the Ada County Recorder. The list is in alphabetical order and includes the description of lands, the name of the person to whom they were assessed, together with the amount of the delinquent assessment including the 2% penalty.

REDEMPTION OF LAND

At the time a delinquent assessment is paid in full, including penalty, interest and redemption fee, the treasurer will note the redemption on the delinquency list, and shall issue a redemption certificate in triplicate showing the name of the redemptioner, the amount paid, description of lands, year in which the assessment was levied, and the delinquency entry number. One copy is delivered to the Ada County Recorder who then removes the tax lien and the property is redeemed.