Idaho State Statutes - Idaho Attorney Directory

MUNICIPALITIES -- SPECIAL TAX TO PROCURE FUNDS FOR PAYMENT OF
ASSESSMENTS. Municipalities shall be solely liable for payment of the
assessments levied against them, but in order that sufficient funds shall be
available therefore, municipalities within the district are hereby empowered
and directed to levy a special tax upon all the taxable property within the
municipality in an amount equal to the assessment.
Assessments against municipalities unpaid on the date specified in section
42-4219, Idaho Code, shall become delinquent, shall bear interest and shall be
subject to the penalty as therein provided, but the provisions of sections
42-4220 and 42-4221, Idaho Code, shall not apply thereto. The board of
directors may proceed in any other manner authorized by law for the collection
of any such delinquent assessments.

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