Current through the 2024 Regular Session
Section 43-707A - ACCEPTANCE OF PERSONAL OR OTHER NONGUARANTEED FORMS OF PAYMENT(1) Notwithstanding any other provisions of title 43, Idaho Code, irrigation district treasurers may accept personal or other nonguaranteed forms of payment including, but not limited to, drafts, checks, or credit or debit cards if:(a) The remitter identifies by legal description or assessment number the parcel for which the payment is tendered.(b) The amount for which the personal or other nonguaranteed form of payment is presented is the exact amount of the assessment due, including, where a delinquency exists and a tax deed has not been issued, penalties, interest and county redemption fees.(2) The following procedures shall be followed in processing payments by personal or other nonguaranteed forms of payment:(a) The assessment number of the identified parcel shall be entered on the transaction receipt.(b) The treasurer shall, upon request, prepare the current tax receipt or redemption certificate or both, and deliver them to the remitter. Such receipts shall be invalid, and shall so state, if payment is refused by the bank, financial institution or other entity on which it is drawn. Any personal or other nonguaranteed forms of payment upon which payment is refused will be noted in the records of the treasurer and notice of nonpayment shall be delivered to the county recorder. The notation and notice of nonpayment shall be sufficient reversal of any entries made upon the books of the district treasurer and upon the lien records of the county recorder.(c) Notice shall be sent to the remitter that payment has not been received, that the receipts and releases are therefore invalid and withdrawn, and that the failed payment can be redeemed by payment with United States currency or a guaranteed draft or money order in the amount of the original payment plus the additional interest accrued, plus a repetition of the county filing fees, and plus a handling charge not to exceed twenty-five dollars ($25.00).(d) Remitters choosing to pay assessments by personal or other nonguaranteed forms of payment may be responsible for any additional transaction, processing or convenience fees incurred by the irrigation district.(3) Full compliance with the procedures enumerated in this section shall exempt the treasurer from any personal liability for the acceptance of personal or other nonguaranteed forms of payment.[43-707A, added 1983, ch. 168, sec. 1, p. 475; am. 2006, ch. 255, sec. 1, p. 792; am. 2015, ch. 79, sec. 1, p. 200.]Amended by 2015 Session Laws, ch. 79,sec. 1, eff. 7/1/2015.