Upon payment in full being made to the county treasurer of the lien against any such tract, lot or parcel of land, either in lawful money of the United States and/or drainage district bonds, matured interest coupons or warrants, as provided in section 42-2971, the county treasurer shall issue and deliver to such person or corporation making said payment a receipt for the amount of such payment, stating therein the total amount paid, the amount paid in cash, in bonds, in warrants and matured interest coupons of said district; and shall thereupon issue and deliver to such person or corporation a release and discharge releasing such tract, lot or parcel of land from all other or further liability for the payment of any of the then existing bonded indebtedness of the district, or any bonds thereafter issued to refund the same, or of any warrants theretofore, or that may thereafter be, issued for the payment of interest on any such bonds or refunding bonds, and releasing and discharging such tract, lot or parcel of land from the payment of any other or further liens created by reason of the assessment for benefits against said tract, lot or parcel of land as shown in the assessment roll of said district confirmed by the court; and such tract, lot or parcel of land shall not thereafter be assessed by such drainage district by reason of benefits theretofore assessed and confirmed by the court, except for the purpose of operation and maintenance thereof; provided, that all assessments for operation and maintenance theretofore levied or thereafter to be levied shall be payable only in lawful money of the United States or in warrants of the district issued against the operation and maintenance fund within the calendar year in which such warrants are tendered in payment, in which event such warrants shall be accepted by the county treasurer at par or face value thereof in payment of operation and maintenance charges.
Idaho Code § 42-2972