Idaho § 42-1307 - ASSESSMENTS - NOTICE - PENALTIES FOR DELINQUENCY
Full text of Idaho Idaho Statutes § 42-1307 — ASSESSMENTS - NOTICE - PENALTIES FOR DELINQUENCY, with citation guidance and answers to common questions.
§ 42-1307. ASSESSMENTS - NOTICE - PENALTIES FOR DELINQUENCY
(1) On or before April 15, an association’s secretary-treasurer of the lateral water users’ association shall assess each water user for that year. Such assessment shall be due and payable on May 1 each year. If the assessment is not paid by the water user on or before June 15 each year:
(a) A penalty of ten percent (10%) may be added thereto; and
(b) The total amount due shall then draw interest at the rate of ten percent (10%) per annum from June 15 until paid.
(2) The lateral water users’ association may, by vote of the water users at any annual meeting, set dates for notice and payment of assessments and any related late fees that are different than those prescribed by this section, provided that each water user is always given at least fifteen (15) days’ notice to make a payment.
[42-1307, added 2026, ch. 112, sec. 20, p. 573.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 42-1307
What does Idaho Statutes § 42-1307 cover?
Section 42-1307 ("ASSESSMENTS - NOTICE - PENALTIES FOR DELINQUENCY") 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 § 42-1307?
A common citation format is "Idaho Statutes § 42-1307" (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 § 42-1307 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.