Idaho Code

Idaho Code § 50-1720 (2026)

Reassessment of benefits. 

✓ current as of May 2026
Find cases: SyfertCases citing this section IClegislature.idaho.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Reassessment of benefits. 

In all cases of assessments for local improvements of any kind against any property wherein said assessments have failed to be valid in whole or in part for want of form or sufficiency, informality, irregularity or nonconformance with the charter provisions, or laws governing such assessments, the council shall be and is hereby authorized to reassess such assessments and to enforce their collection in accordance with the provisions of law existing at the time the reassessment is made. No mistake in description of the property or the name of the owner thereof shall affect the validity of any assessment or any lien created thereby under the provisions of this code, or any law of this state, unless such mistake or error renders it impossible to identify the property so assessed.

When for any cause, mistake, or inadvertence, the amount assessed on any property is insufficient to pay the cost and expenses of the improvement made and enjoyed by the owner of such property, it shall be lawful, and the council is hereby directed and authorized, to make reassessments on said property sufficient in amount to pay for such improvements, the reassessment to be made and collected in accordance with the provisions of law existing at the time of its levy.
Notes of Decisions
Cited in 2 cases, 1986–2002 · leading case: Simmons v. City of Moscow, 720 P.2d 197 (Idaho 1986).
Simmons v. City of Moscow, 720 P.2d 197 (Idaho 1986). · cites it 12× “oper presumption of validity to the actions of the city council in forming the LID and in performing the assessment; (2) Incorrectly defining "benefits" and further incorrectly concluding that the City's method of assessment was not a "benefits derived" method; (3) Annulling or…”
Wood v. City of Lewiston, 61 P.3d 575 (Idaho 2002). · cites it 2× “For these reasons, this Court reverses the district judge and remands the case to the City for reassessment pursuant to I.C. § 50-1720. C. The District Judge Correctly Determined the Total Assessment Should be Reduced to Account for Certain Work Performed Outside the LID…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.