Past Due Payments/Liens

Past Due Payments/Liens

Irrigation Assessments
Irrigation assessments are billed at the end of the year for the year.  You'll received your 2012 irrigation assessment this fall.  The irrigation assessments are for your paper water right not for volume of water.  Property owners are responsible for the assessment regardless of the amount of water used or not used.  Idaho Statutes determine how the irrigation assessments are billed and collected. 

Irrigation Billing Calendar

October/November- Irrigation assessment notices are mailed for the current year.

December 20- The first half or the full amount of the irrigation assessment is due.

May- The reminder notices for the second half of the irrigation assessment are mailed.

June 20- The second half or any unpaid remaining balance is due for the past year's irrigation assessment. (Idaho Code 43-707)

Irrigation Tax Deed Calendar (Irrigation Liens that are 3 years old)

June 20- The balance of the previous year's irrigation assessment should be paid in full.

June 30- Early warning letter is mailed to patrons that a lien or pending tax deed will be issued on their property or properties. (Idaho Code 43-710 and 43-711) 

3rd Tuesday of July-The irrigation assessment book must be prepared and filed with the county assessors office for balances greater than ten dollars for the previous year's irrigation assessment.  (Idaho Code 43-701)

August/September- A letter will be mailed notifying patrons with a lien three years old that the Lewiston Orchards Irrigation District will be seeking a tax deed on the property or properties.  Payment must be received by the due date in order to not be charged the $300.00 tax deed filing fee.

September- Publication in the Lewiston Morning Tribune the Board will sit as a Board of Corrections.  This is an opportunity to notify the Board of Directors if your irrigation was assessment incorrectly.  (Idaho Code 43-701)

3rd Wednesday of September- The Board will sit as a Board of Correction at the regular board meeting. (Idaho Code 43-701) 

October-Warning letter of pending tax deed with the $300.00 tax deed file is mailed to property owners certified return receipt.  Any letters undelivered will be published in the Lewiston Morning Tribune.  

December- Any certified letters undelivered will be published in the Lewiston Morning Tribune. Tax deed names, addresses, property descriptions are published 1 day a week for 4 consecutive weeks ... not more than 2 months or less than 14 days before the regular board meeting in February to file the tax deed.

December/January- Mortgage holders are notified of pending tax deed on properties.

3rd Wednesday in February- At the regular meeting of the Lewiston Orchards Irrigation District the Board of Directors will issues a tax deed.

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