House Bill 517 Summary

• Clarifies that delinquent local improvement district assessments certified to the tax collector shall be governed by property tax collection provisions in Idaho Code Chapter 10, Title 63, rather than Local Improvement District Code provisions.

• Amends Section 50-1715 to permit municipalities to certify delinquent installment payments to the tax collector for collection as property taxes, with a 2% penalty added if installments are not paid within 20 days of the due date.

• Amends Section 50-1721 to establish that delinquent assessments certified to the tax collector shall be treated in the same manner and to the same effect as delinquent property taxes regarding collection, satisfaction, and extinguishment.

• Amends Section 63-1009 to clarify that tax deeds convey title free and clear of all certified delinquent local improvement district assessments for which the lien is foreclosed and in satisfaction of which the property is sold.

• Declares an emergency, making the act effective upon passage and approval.