Collection of tax lien

Official textlegislature.idaho.govlast amended 1969

63-2811. The tax mentioned in the preceding sections must be collected, and payment thereof enforced, as the collection and enforcement of other taxes are provided for, and every such tax is a lien upon the mine or mining claim from which the ores or minerals are extracted, which lien attaches on the first day of January of each year, and the sale thereof for delinquent taxes may be made as provided for the sale of real estate for delinquent taxes.

Amendment history

(63-2811) 1903, p. 4, sec. 9; reen. R.C. & C.L., sec. 1872; C.S., sec. 3370; I.C.A., sec. 61-2311; am. 1969, ch. 455, sec. 82, p. 1205.

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In this chapter (11 sections)

63-2801 · Valuation of mines for taxation
63-2802 · Net profits defined
63-2803 · Statement of net profits
63-2804 · Statement as to entire group
63-2805 · False statements constitute perjury
63-2806 · Examination of books — Penalty for false statement
63-2807 · Confidential information — Penalty for disclosure
63-2808 · Assessment without statement
63-2809 · Assessment book
63-2810 · General duties of officers
63-2811 · Collection of tax lien

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