Idaho Bills
2 bills · 2024 Regular Session
Amends existing law to provide for the modification of boundaries of divisions in irrigation districts.
When an irrigation district is formed, Idaho law provides that the Board of County Commissioners establish the divisions from which board members are elected. Generally, board members live in the division they represent. In recent years, it has become increasingly difficult for irrigation districts to find qualified individuals to serve on their boards. In some instances, it may be necessary to amend irrigation district divisions. Idaho Law does not include any process for such an amendment. This legislation amends Idaho Code to allow the Board of County Commissioners to amend the division boundaries of an irrigation district.
68 – 1
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.
67 – 1