Idaho § 42-5240 - Lien of assessment
Full text of Idaho Idaho Statutes § 42-5240 — Lien of assessment, with citation guidance and answers to common questions.
§ 42-5240. Lien of assessment
From and after February 1 of any year, all assessments, other than those levied against municipalities, shall be liens against the land of ground water users to which the water rights used to determine assessments are appurtenant, and notwithstanding anything to the contrary in this chapter or any provisions incorporated therein by reference, shall be superior to the lien of any mortgage or deed of trust, whether prior in time or not, provided that notice of the assessment delinquency is sent to the mortgage or deed of trust holder at least sixty (60) days prior to any foreclosure sale of the property. Said assessment liens shall not be removed until the assessments are paid or the property is sold for the payment thereof, and shall constitute such lien until paid. Upon any sale of the property, the purchaser at such sale shall take the property subject to any annual assessments of the district subsequent in time to the assessment for which the foreclosure occurred. Nothing in this section alters or affects any liens of water related districts or entities authorized pursuant to Idaho law.
[42-5240, added 1995, ch. 290, sec. 1, p. 1002; am. 2011, ch. 325, sec. 1, p. 950; am. 2025, ch. 141, sec. 3, p. 715.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 42-5240
What does Idaho Statutes § 42-5240 cover?
Section 42-5240 ("Lien of assessment") 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 § 42-5240?
A common citation format is "Idaho Statutes § 42-5240" (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 § 42-5240 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.