Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-206
Lien of property taxes
# (1)
All property taxes levied upon real property shall be a first and prior lien upon the real property assessed therefor, and shall only be discharged by the payment or cancellation of the property taxes as provided in this title.
# (2)
In addition, all property taxes levied upon personal property or operating property shall be a first and prior lien upon that property and the personal, operating or real property of the same owner thereof, whether the property is exempt from execution or not, and no personal property or operating property of any kind shall be exempt from such lien, except as otherwise provided by law. Such lien shall attach as of the first day of January in that year, or as of the date of entry into the state, or as of the date the property became subject to property taxation, and shall be discharged only by the payment or cancellation of the property taxes as provided in this title.
# (3)
Property tax liens shall be perpetual and continuous on all personal, operating and real property.
# (4)
It shall be unlawful for any person, corporation or other owner of real property to destroy the lien of taxes provided for in this section by removing any improvements therefrom or cutting and removing the standing timber thereon without first securing the payment of all delinquencies upon such real property, and property taxes for the year in which such improvements or timber are removed. The lien upon any such improvements or timber shall continue after such improvements have been removed or the timber cut from such real property. Such taxes shall be due and collectible immediately upon the commencement of the severance and unless paid upon the demand of the tax collector it shall be the duty of the county attorney to commence an action for the collection of such taxes in the district court of the county in which the property is situated. Such improvements or timber may be levied upon and sold in the same manner as is now provided by law for the sale of real property upon execution, and the county or any taxing unit affected may maintain an action in the proper court for injunction to restrain the removal of any improvements or the cutting or removal of standing timber from any real property against which there are any unpaid property taxes.
Amendment history
63-206 added 1996, ch. 98, sec. 3, p. 321.
Source: view the official text
In this chapter (22 sections)
- 63-201 · Definitions
- 63-202 · Official records
- 63-203 · All property subject to property taxation
- 63-204 · Classes of property
- 63-205 · Assessment — Market value for assessment purposes
- 63-205A · Assessment — Market Value for Assessment Purposes of Section…
- 63-205C · valuation of agricultural land
- 63-206 · Lien of property taxes
- 63-207 · Assessment of property
- 63-208 · Rules pertaining to market value — Duty of assessors
- 63-209 · Assessor’s plat record
- 63-210 · Tax numbers for metes and bounds descriptions
- 63-211 · Abstract of state lands
- 63-212 · Estates — Claimants — Agents — Undivided interest
- 63-213 · Double assessing prohibited
- 63-214 · Description of property
- 63-215 · Legal description and map of boundaries to be recorded and…
- 63-216 · No state property tax when sales tax is in force
- 63-217 · Filing of material by mail or private delivery services
- 63-218 · Reproduction of records — Destruction of originals authorized…
- 63-219 · Uniform property rolls and related documents
- 63-220 · Tax extensions as disaster relief