Idaho Code § 63-3505

Current through the 2024 Regular Session
Section 63-3505 - TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID

All taxes due and payable under this chapter shall be a lien on all property, real and personal, of the electrical, or natural gas association, or the producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, owing the same, as of June 15 of each year and shall be discharged only by the payment thereof. In any action to enforce payment of any delinquent taxes due under this chapter, the county prosecuting such action shall be entitled to a judgment for the reasonable costs of prosecuting such action, as well as for the delinquent taxes, penalty and interest.

Idaho Code § 63-3505

[63-3505, added 1959, ch. 237, sec. 5, p. 507; am. 1998, ch. 132, sec. 7, p. 490; am. 2007, ch. 143, sec. 5, p. 418; am. 2008, ch. 227, sec. 5, p. 697; am. 2016, ch. 189, sec. 13, p. 521.]
Amended by 2016 Session Laws, ch. 189,sec. 13, eff. 7/1/2016.