ID S1241

Amends Idaho Code Section 43-707 to clarify that irrigation district assessments become delinquent if not postmarked by or received by 5:00 p.m. on December 20th of each year, or the following Monday if December 20th falls on a weekend.

Changes the delinquency deadline language from "at" five o'clock p.m. to "by" five o'clock p.m., and adds postmark provisions to accommodate mail-in payments.

Modifies the second installment delinquency deadline to June 20th at 5:00 p.m., or the following Monday if June 20th falls on a weekend, with the same postmark accommodation.

Allows subdivision of parcels combined for assessment purposes to be paid as a single remittance by a designated person, with parcel owners responsible for determining and providing their respective shares.

Clarifies that district treasurers are not required to accept partial payments of any assessment installment.