Idaho Code
Idaho Code § 42-1307 (2026)
ASSESSMENTS — NOTICE — PENALTIES FOR DELINQUENCY.
✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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ASSESSMENTS — NOTICE — PENALTIES FOR DELINQUENCY.
(1) On or before April 15, an association’s secretary-treasurer of the lateral water users’ association shall assess each water user for that year. Such assessment shall be due and payable on May 1 each year. If the assessment is not paid by the water user on or before June 15 each year:
(a) A penalty of ten percent (10%) may be added thereto; and
(b) The total amount due shall then draw interest at the rate of ten percent (10%) per annum from June 15 until paid.
(2) The lateral water users’ association may, by vote of the water users at any annual meeting, set dates for notice and payment of assessments and any related late fees that are different than those prescribed by this section, provided that each water user is always given at least fifteen (15) days’ notice to make a payment.
Notes of Decisions
Cited in 1
case, 2015–2015 · leading case: Big Wood Ranch v. Water Users' Ass'n of the Broadford Slough & Rockwell Bypass Lateral Ditches, Inc., 345 P.3d 1015 (Idaho 2015).
Big Wood Ranch v. Water Users' Ass'n of the Broadford Slough & Rockwell Bypass Lateral Ditches, Inc., 345 P.3d 1015 (Idaho 2015). “I.C. § 42-1307. Given that the Association does not meet the statutory requirements of a water users’ association, there is no basis to award attorney fees and costs under section 42-1307.”
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