Amends existing law to revise provisions regarding irrigation district lands.

Current Idaho law mandates that an irrigation district take a tax deed to property when assessments are 3 years delinquent. This legislation addresses two issues relating to delinquent irrigation district assessments: 1. This legislation provides a process for handling surplus proceeds. Under current law, property acquired through tax deed may be sold to satisfy the delinquency. There are no provisions for handling the surplus proceeds. A recent United States Supreme Court decision held that taking and selling a property to satisfy a debt to the government, and keeping the surplus as a windfall, violates the Takings Clause unless there is a process, including notice, to claim any surplus/excess funds. 2. The legislation provides options for irrigation districts. Under current law, an irrigation district must take a tax deed to resolve delinquencies. These amendments provide options for irrigation districts in the recovery of delinquent assessments, including (i) taking a tax deed; (ii) continuing to assess the property; or (iii) removing the water from land.