Idaho § 43-701E
Full text of Idaho Idaho Statutes § 43-701E, with citation guidance and answers to common questions.
§ 43-701E.
Flat rate assessments - Special handling of unpaid assessments on property exempt from general taxation. Any irrigation district assessment certified by the treasurer to the county officers which is placed on property exempt from general ad valorem taxation may be returned to the irrigation district if the assessment is not paid within three (3) years of the date on which it is due, and upon return of any such assessment the district shall be responsible for collection thereof, and the county officers shall be relieved of any further responsibility for collection of that assessment. Entry of delinquent assessments and the penalties thereon by the tax collector in accordance with chapter 10, title 63 , Idaho Code, shall constitute compliance with the provisions of sections 43-710 and 43-711 , Idaho Code, and the treasurer of the district shall not be required to make any separate delinquency entry with respect to any parcel of property to which this section applies.
[43-701E, added 1982, ch. 103, sec. 4, p. 283; am. 1996, ch. 322, sec. 41, p. 1071.]
Frequently Asked Questions About Idaho § 43-701E
What does Idaho Statutes § 43-701E cover?
Section 43-701E is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 43-701E?
A common citation format is "Idaho Statutes § 43-701E" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 43-701E apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.