Idaho Code § 43-701DD

Flat rate assessments -- Collection by district.
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If the district has adopted a flat rate method of assessing residential lots of one (1) acre or less as authorized by section 43-701B , Idaho Code, and if the district has elected not to have that assessment collected by county officers pursuant to section 43-701D , Idaho Code, the assessment shall be collected by the district in substantially the same manner that other assessments are collected pursuant to this chapter.

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