Idaho Code § 43-701DD: Flat rate assessments — Collection by district.

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.