Section 43-716 - DELINQUENT ASSESSMENTS - ISSUANCE OF TAX DEED - REMOVAL OF WATER FROM LAND(1) If the right of redemption provided in section 43-712, Idaho Code, is not exercised within three (3) years from the date of delinquency entry, the district is vested with the discretion, after considering such factors as the amount of delinquent assessments, the costs associated with owning the land, whether or not the land is reasonably capable of delivery of water from the district, whether the land is odd-lot, is irregularly shaped, is a remnant, or has no value to an adjoining landowner, and whether there may be any existing or ongoing liability associated with the land, to:(a) Upon compliance with sections 43-717 and 43-718, Idaho Code, make to the district or to the owner of the tax certificate, a tax deed to the property;(b) Upon adoption of a resolution by the board, remove the water from the land, as provided in subsection (2) of this section; or(c) Continue to assess the land, including levying future assessments, penalties, and interest as provided in this chapter.(2) The following provisions shall apply to a decision by the board to proceed pursuant to subsection (1)(b) of this section: (a) The district shall provide notice of its election to remove the water in the same manner as the notice provided for in section 43-717, Idaho Code, which shall provide a date, time, and place upon which redemption shall be made, or the water right shall vest in the irrigation district; and(b) If the right to redemption is not exercised, as provided in section 43-712, Idaho Code, then all outstanding assessments, penalties, interest, or other charges shall be considered canceled, the land shall no longer be entitled to water from the district, and the water apportioned to said land may be apportioned to different lands within the district's authorized service area.[(43-716) C.S., sec. 4389G, as added by 1925, ch. 128, sec. 1, p. 173; I.C.A., sec. 42-714; am. 1933, ch. 3, sec. 1, p. 4; am. 1994, ch. 144, sec. 3, p. 319.]Amended by 2024 Session Laws, ch. 157,sec. 2, eff. 7/1/2024.