38-1014 ASSESSMENTS ENTERED AS TAX LIENS -- INSTALLMENTS. - Idaho Statutes

TITLE 38

FORESTRY, FOREST PRODUCTS AND STUMPAGE DISTRICTS

CHAPTER 10

STUMPAGE DISTRICTS

38-1014. Assessments entered as tax liens -- Installments. A similar transcript duly certified by the said clerk, which shall contain a list of the names of all persons and corporations benefited by said improvements and the amount of the assessment upon each acre, parcel or governmental subdivision shall be by said clerk filed with the auditor of the county, who shall immediately enter the same upon the tax rolls of his office, as provided by law for the entry of other taxes, against the land of each of the said persons named in the list, together with the amount thereof. The same shall be subject to the same interest and penalties in case of delinquency as in case of general taxes and shall be collected in the same manner as other taxes and subject to the same rights of redemption. The land sold for the collection of said taxes shall be subject to the same rights of redemption as lands sold for general taxes: provided, that the said assessment shall not become due and payable except at such time or times and in such amounts as may be designated by the stumpage commissioners of said stumpage district, which designation shall be made to the county auditor by said stumpage commissioners of said stumpage district by serving written notice upon the county auditor designating the same and the amount of the assessment, said assessment to be in proportion to the sums to become due and payable, which amount shall fall due at the time of the falling due of general taxes, and the amounts so designated shall be added by the auditor to the general taxes of said person, persons or corporation, according to said notice, upon the assessment rolls in his said office, and collected therewith: and, provided further, that no one call for assessment by said stumpage commissioners shall be in an amount to exceed ten per cent (10%) of the actual amount necessary to pay the cost of proceeding and the establishment of said district and the stumping of said land for each year after the commencement of said work of removing the stumps therefrom.