Idaho Code § 43-2513
After said hearing the board shall pass a resolution confirming the assessment roll as corrected by them in relation to the benefits accruing thereon as a result of the improvements being made. The resolution shall be the final determination of the regularity, validity and correctness of the assessment roll, of each assessment contained therein, and of the amount thereof levied on each lot or parcel of land, which resolution shall contain a finding that each lot or parcel of land is benefited to the amount of assessment levied thereon subject to appeal as provided herein. Upon passage of the resolution, the secretary shall certify and file the confirmed assessment roll with the treasurer of the district and the assessments therein shall be due and payable to the treasurer within thirty (30) days from the date of the adoption of the resolution. The confirmed assessment roll and the assessments made by the confirmed assessment roll shall be a lien upon the property assessed from and after the date the following notice is recorded. Immediately upon passage of the confirming resolution the secretary shall file with the county recorder a notice which shall contain the date of the confirming resolution and a description of the area or boundaries of the local improvement district. If any assessment is not paid in full within said thirty (30) day period, such assessment shall become delinquent and shall be collected in the same manner and with the same penalties and interest added thereto as hereinafter provided for delinquent assessments. The board may, in the alternative, determine to make assessments unpaid at the end of said thirty (30) day period payable in installments and to issue and sell registered warrants or installment bonds payable from such unpaid installments as herein provided. If the board chooses to do so, it shall provide in said resolution that any property owner who has not paid his assessment in full within said thirty (30) day period will be conclusively presumed to have chosen to pay the same in installments, and the resolution shall then establish the number of years said installments shall run, the dates of payment of the same and the rate of interest that the unpaid assessments shall bear, which rate shall not be less than the rate of interest borne by the warrants or bonds payable therefrom, said interest running from the date of the passage of the assessment resolution, irrespective of the date of its official publication, and being payable at the same time and place as the installment payments of assessments. Said installments shall be due and payable in not to exceed thirty (30) years to the treasurer or other proper officer as provided by the board. The resolution shall establish the due date of the first installment payment and that the local or special assessments may be carried on the rolls of the district and collected as hereinafter provided. If any installment is not paid within twenty (20) days from the date it is due, the same shall become delinquent and the treasurer shall add a penalty of two percent (2%) thereto. In addition to any other method of collection provided in this code, the board may certify delinquent installments to the treasurer, and when so certified they shall be extended on the assessment rolls and collected as other assessments levied upon lands in the district. In the event that any property owner should choose to pay his assessment in full after such time as it has been conclusively presumed that he will pay in installments, such payment in full shall include the full amount of the unpaid assessment plus penalties and all interest payable on the same plus additional interest thereon at the rate provided in the bonds from the date of the last installment due to one (1) year after the next interest date of said bonds.
Any errors in description, ownership of property or amounts in any assessment resolution adopted pursuant to this section may be corrected by the passage of an amendatory resolution which need set forth only the corrected descriptions or amounts. The passage of such amendatory resolution shall serve only to postpone the thirty (30) day period for payment in full of the assessments actually affected by such amendatory resolution and the due dates of installments of such affected assessments shall be the same as the due dates of installments not affected. Notice of any assessments so affected shall be given in the same manner as hereinafter provided for the giving of notice of assessments.
Idaho Code § 43-2513