Amends existing law to revise provisions regarding local improvement district liens for delinquent assessments.

The purpose of this legislation is to clarify an ambiguity between existing statutes with regard to how delinquent local improvement district (LID) assessment installments are treated once those delinquencies have been certified to the county tax collector for collection. This legislation affirms and makes clear that once delinquent LID assessment installments are certified by a district to the county tax collector under the Local Improvement District Code, Idaho Code 50-1701 et seq., the county tax collector shall then follow the usual and customary collection process for the collection of delinquent property taxes under chapter 10, title 63, Idaho Code with respect to such delinquent assessments. All provisions of chapter 10, title 63, Idaho Code, specifically including those governing collection, satisfaction and extinguishment of delinquent amounts, are intended to apply to such delinquent assessments in the same manner and to the same effect as delinquent property taxes.