Idaho Code § 43-722

Application of preceding sections.
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The provisions of sections 43-708 to 43-718 , inclusive, shall apply to all assessments of irrigation districts organized and existing under chapters 1 to 15, inclusive, of this title, which are levied in the year 1925 and subsequent years.
Provided that the provisions of sections 43-708 to 43-718 , inclusive, shall not apply to irrigation districts which have arranged for the collection of the district assessments by county officers under the provisions of sections 43-727 to 43-729 , inclusive.

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