Assessments

Accordingly, the District assesses all lands within the boundaries of the District regardless of the assessed value and/or whether the property is “exempt” from other County taxes.

The District’s assessments also include assessments for parcels belonging to the state, county, school district or other public entities. This is because the drainage benefits apportioned to the lands within the District’s boundaries apply to all lands regardless of value or whether the land is publicly owned.

The District’s assessments include its personnel and equipment to operate and maintain the drainage system as well as its administrative and other expenses, including, but not limited to, insurance, accounting and legal expenses. The assessments of the District are collected by the county in which the lands are located. For instance, Canyon County assesses and collects for lands located in Canyon County, and Ada County assesses and collects for lands located in Ada County.

Both Counties charge an administrative fee, currently $2.00 per parcel, for the service and administrative cost of assessing and collecting the assessments. The assessments are then added to the County tax bill for each parcel (note: the District’s assessments do not appear on the County assessment notices but only show up on the actual assessment bill from the County).

If the landowner (or title company) wants to review and confirm the amount of the assessment for a specific parcel the landowner will need to review the property tax bill at the Treasurer’s website and not the assessment records at the Assessor’s website. If the County taxes are paid in full for the parcel then the District’s assessments are also paid in full.

The District is a quasi-public entity under Chapter 29, Title 42 of the Idaho Code and its rights include the right to assess its landowners for the operation and maintenance of the
drainage system. The boundaries of the District, which were created and confirmed over one-hundred years ago, provide that all lands within the boundaries are benefited as either highlands or lowlands by the construction, maintenance and repair of the drainage system. It is not
necessary for a parcel to have a drainage ditch coursing through the property for the parcel to be
benefited because the District’s drains capture and collect both surface and subsurface drainage and carry said drainage away from the lands and back to the Boise River.