Idaho Statutes Title 43. Irrigation Districts § 43-1819. Payment of assessments--When delinquent

In districts which have prior to such assessment entered into contracts with the United States requiring payments to the United States on or before December first of that year, on or before the first day of November the secretary must deliver the assessment book to the treasurer of the district, who shall within ten (10) days publish a notice in a newspaper published in each county in which any portion of the district may lie, that said assessments are due and payable and will become delinquent at six o'clock p.m. on the last Monday of November next thereafter, and also the time and places at which the payments of the assessments may be made, which notice shall be published for the period of two (2) weeks.  The treasurer must attend at the times and places specified in the notice, to receive assessments, which must be paid in lawful money of the United States;  he must mark the date of payment of any assessment in the assessment book opposite the name of the person paying and give a receipt to such person specifying the amount of the assessment and the amount paid with a description of the property assessed.  On the last Monday of November at six o'clock p.m., of each year, all unpaid assessments for the preceding year are delinquent.