Statutes > Idaho Statutes > TITLE 42 IRRIGATION AND DRAINAGE -- WATER RIGHTS AND RECLAMATION > CHAPTER 13 LATERAL DITCH WATER USERS' ASSOCIATIONS > 42-1304 ASSESSMENTS -- NOTICE -- PENALTIES FOR DELINQUENCY.

42-1304 ASSESSMENTS -- NOTICE -- PENALTIES FOR DELINQUENCY.

TITLE 42

IRRIGATION AND DRAINAGE -- WATER RIGHTS AND RECLAMATION

CHAPTER 13

LATERAL DITCH WATER USERS’ ASSOCIATIONS

42-1304. Assessments -- Notice -- Penalties for delinquency. On or before the fifteenth day of April in each year the secretary of the association shall notify each water user of the amount assessed against him for that year as herein authorized, and the same shall be due and payable on the first day of May of each year and if not so paid on or before the fifteenth day of June of such year, a penalty of ten per cent (10%) shall be added thereto, and the total amount due shall then draw interest at the rate of ten per cent (10%) per annum from said fifteenth day of June of such year until paid.