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
Taxes a lien on property of association or producer until paid
1959, ch. 237, § 5, p. 507; am. 1998, ch. 132, § 7, p. 486; am. 2007, ch. 143, § 5, p. 415; am. 2008, ch. 227, § 5, p. 697; am. 2016, ch. 189, § 13, p. 513.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.